Prof. Dr. Rohlfing-Bastian


+49 (69) 798-34852




RuW 3.235

Office Hours:

On Appointment

Please contact my office for further information

  • Since 04/2016: Professor (W3) for Accounting, especially Management Accounting at Goethe University Frankfurt, Faculty of Business Administration
  • 2013-2016: Professor (W3) for Managerial Accounting at the University of Tübingen
  • 2011-2013: Junior Professor for Organizational Economics und Management at the WHU – Otto Beisheim School of Management, Vallendar
  • 2011: Visiting Scholar (Post-Doc) at the Graduate School of Business, Stanford University, California, USA
  • 2010: Doctor's Degree at the University of Mannheim with the dissertation „Essays on Incentive Contracts and Organizational Design in Franchising“ (summa cum laude)
  • 2007-2010: Research Assistant at the Chair for Business Administration and Controlling at the University of Mannheim
  • 2006-2007: Coordination of the Graduate School of the School of Business and Economics at the Eberhard Karls University Tübingen
  • 2002-2006: Studies of International Business Administration at the Eberhard Karls University in Tübingen (2004-2005: Study abroad at the Università Commerciale Luigi Bocconi in Milan, Italy)
  • Incentive Contracts and Performance Measurement
  • Task Assignment in Firms
  • Organizational Structures
  • Relevant Costs for Decision-Making

  • American Accounting Association (AAA)
  • European Accounting Association (EAA), Scientific Committee Annual Congress
  • Verband der Hochschullehrer für Betriebswirtschaft e.V. (VHB)
  • Verein für Socialpolitik

    • Ausschuss für Unternehmenstheorie und -politik

  • Schmalenbach Gesellschaft, Arbeitskreis Verrechnungspreise
  • German Economic Association of Business Administration (GEABA), Chairwomen since January 1, 2019
  • Journal of Accounting Research
  • Review of Accounting Studies
  • Management Accounting Review
  • European Accounting Review
  • Journal of Management Accounting Research, Mitglied des Editorial Review Boards
  • Scandinavian Journal of Economics
  • Journal of Institutional and Theoretical Economics
  • Review of Managerial Science
  • Production and Operations Management
  • Economic Inquiry
  • Schmalenbach Business Review
  • Journal of Business Economics (Zeitschrift für Betriebswirtschaft)
  • Finanzarchiv/Public Finance Analysis
  • Die Betriebswirtschaft
  • Journal of Management Control


  • "Incentives in optimally sized teams for projects with uncertain returns", Review of Accounting Studies 25(1): 313-341 (2020)
    with Oliver Dürr and Markus Nisch
  • "Why do not all firms engage in taxs avoidance", forthcoming in: Rewiew of Managerial Sience
    with Martin Jacob and Kai Sandner
  • "Relevante Kosten für Investitionsentscheidungen" [Relevant Costs for Investment Decisions], Controlling & Management Review 5/2017: 58-62 (2017)
    with Stefan J. Reichelstein
  • "Delegation of Strategic Decision-Making Authority to Middle Managers",  Journal of Management Control 27: 155-179 (2016)
    with Martin Guggenberger
  • "Levelized Product Cost: Concept and Decision Relevance", The Accounting Review 90 (4): 1653-1682 (2015)
    with Stefan J. Reichelstein
  • "Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority", Journal of Management Accounting Research 26 (1): 33-55 (2014)
    with Steffen Reichmann
  •  "Optimal Distribution of Earnings between Partners in Family Firm Contracting", Schmalenbach Business Review 66: 132-163 (2014)
    with Kai Jörg Sandner
  • "Contract Design, Organizational Form, and System Size with Externalities in Franchising", Die Betriebswirtschaft 2/14: 133-147 (2014)
  • "Anreizsysteme im Franchising" [Incentive Systems in Franchising], Zeitschrift für Controlling und Management, Sonderheft 3/2011: 41-45 (2011)
  • "Contractual Relations and Organization Structure in Franchising – Empirical Evidence from Germany", Zeitschrift für Betriebswirtschaft 81 (4): 393-421 (2011)
    with Philipp Sturm
  •  „Essays on Incentive Contracts and Organizational Design in Franchising“, Dissertation, University of Mannheim (2011)

Working Papers

  • "Delegation of Task Allocation Authority and the Value of Communication when Performance Measures are Imperfect" (2019)
    mit Anja Schöttner
  • "Optimal Vesting Conditions for Equity-based Compensation" (2018)
    mit Frederike Hinz
  • "Incentives and the Delegation of Task Assignment" (2016)
    with Anja Schöttner
  • "Benefits of Delegating Decision Authority: An Incentive Contracting Perspective" (2013)
    with Peter-J. Jost
  • "Star Wars: Strategic Use of Hidden Word-of-Mouth Dynamics" (2013)
    with Friedrich Droste and Peter-J. Jost
  • "Task Assignment and Variable Pay Ratio" (2012)
    with Christian Hofmann
  • "Task Assignment and Organizational Forms in Franchising" (2011)
    with Christian Hofmann


  • 13th Workshop on Accounting and Economics in Paris, France, June 2018
  • Research Workshop, University of Graz, Austria, June 2018
  • 10th Accounting Research Workshop in Basel, Schwitzerland, June 2017
  • 40th Annual Congress European Accounting Association (EAA) in Valencia, Spain, May 2017
  • 12th Workshop on Accounting and Economics in Tilburg, Niederlande, Juni 2016
  • 8th Accounting Research Workshop in Basel, Schweiz, Juni 2013
  • 36th Annual Congress European Accounting Association (EAA) in Paris, Frankreich, Mai 2013
  • Management Accounting Section Research and Case Conference American Accounting Association (AAA) in Atlanta, Georgia, USA, Januar 2011
  • 33rd Annual Congress European Accounting Association (EAA) in Istanbul, Türkei, Mai 2010
  • Stanford University, Research Workshop Graduate School of Business, in Stanford, Kalifornien, USA, Januar 2010


  • XVIII. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Hohenheim, September 2017
  • XVII. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Basel, Switzerland, September 2016
  • Jahrestagung des Ausschusses für Unternehmenstheorie und -politik im Verein für Socialpolitik in Bonn, April 2016
  • XV. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Regensburg, September 2014
  • XIV. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Magdeburg, September 2013
  • Universität Tübingen, Ökonomischer Workshop, February 2013
  • RWTH Aachen, Vortrag im Rahmen der Vorlesung „Organizational Architecture and Technology“ von Prof. Dr. Christine Harbring, January 2013
  • 15. Personalökonomisches Kolloquium in Paderborn, March 2012
  • Annual Conference for Management Accounting Research (ACMAR) in Vallendar, March 2012
  • XII. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Zürich, Switzerland, September 2011
  • XI. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Frankfurt, October 2010
  • 72. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft (VHB) in Bremen, May 2010
  • 13. Personalökonomisches Kolloquium in Trier, March 2010
  • X. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Vallendar, September 2009