Prof. Dr. Anna Rohlfing-Bastian


+49 (69) 798-34851




RuW 3.233

Office Hours:

On Appointment

Please contact my office for further information

  • 2020: Offer from the Wirtschaftsuniversität (WU) Vienna for a Professorship in Accounting and Reporting (declined)
  • 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)
  • (Social) Sustainability
  • 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), Chairwoman since January 1, 2019
  • Sustainability Comittee Lampe Asset Management GmbH
  • Journal of Accounting Research
  • Review of Accounting Studies
  • Management Accounting Review
  • European Accounting Review
  • Journal of Management Accounting Research, Member of the Editorial Review Board
  • 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


  • "Towards an Amended Arm’s Length Principle: Tackling Complexity and Implementing Destination Rules
    in Transfer Pricing", Intertax 51(4): 272-289 (2023) with Stefan Greil, Michael Overesch, Ulrich Schreiber and Caren Sureth-Sloane

  • "Interne Unternehmensrechnung", 9. Auflage, Springer-Verlag (2023) with Ralf Ewert and Alfred Wagenhofer

  • "Why do not all firms engage in tax avoidance", Rewiew of Managerial Sience 15: 459-495 (2021) with Martin Jacob and Kai Sandner

  • „Perspektiven der Forschung zur Corporate Governance“, in: Dutzi/Gros/Nowak/Roese
    (hrsg.) Corporate Governance , Rechenschaft und Abschlussprüfung, Festschrift für Hans-
    Joachim Böcking zum 65. Geburtstag
    , C.H.Beck, 177-188 (2021) with Sara Bormann, Rainer Haselmann, and Martin Nienhaus

  • "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,

  • „Special Edition: Economic Analyses in Business Administration”, Schmalenbach Business
    72: 343-345 (2020) with Peter Jost and Alfred Wagenhofer

  • "Relevante Kosten für Investitionsentscheidungen", Controlling & Management Rewiew 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", 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", Dissertationsschrift, Universität Mannheim (2011)

Working Papers

  • "Social Sustainability" (2023) with Erika Bognàr

  • „The Case for Credible Sustainability Standard Setting: A Conceptual Approach“ (2022) with Katrin Böhning-Gaese, Ottmar Edenhofer, Thomas Hickler, Jan-Pieter Krahnen, Loriana Pelizzon, Sebastian Steuer, and Tobias Tröger

  • „Corporate governance mechanisms: A descriptive analysis of an interdependent framework” (2022) with Sara Bormann, Leah Matzner, and Martin Nienhaus

  • "Strategic Use of Tone in Disclosures" (2021) with Lisa Knacker

  • „Gamified Learning App and Exam Performance in Undergraduate Accounting Courses”
    (2021) with Julian Langenhagen

  • „Kosteneffiziente Ausstattung von Klassenräumen mit mobilen Raumluftfiltern” (2021)
    with Gunther Glenk"

  • "Delegation of Job Design and the Value of Communication with Imperfect Performance Measurement" (2020) with Anja Schöttner


  • "Optimal Vesting Conditions for Equity-based Compensation" (2018) with 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


  • 1st Sustainability Standards Watchers Conference, Goethe University Frankfurt, Juli 2022
  • Forschungsworkshop, University of Mannheim, June 2021
  • Jahrestagung des Ausschusses für Unternehmensrechnung im Verein für Socialpolitik, April 2021
  • Workshop on Organizations, Incentives, and Performance Pay, University of Trier, November 2020
  • XVIII. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Hohenheim, September 2017
  • XVII. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Basel, 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
  • Ökonomischer Workshop, University of Tübingen, February 2013
  • Vortrag im Rahmen der Vorlesung "Organizational Architecture and Technology" von Prof. Dr. Christine Harbring, RWTH Aachen, 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


  • Management Accounting Section Research and Case Conference, American Accounting Association (AAA), January 2021
  • 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, Switzerland, June 2017
  • 40th Annual Congress European Accounting Association (EAA) in Valencia, Spain, May 2017
  • 12th Workshop on Accounting and Economics in Tilburg, Netherlands, June 2016
  • 8th Accounting Research Workshop in Basel, Switzerland, June 2013
  • 36th Annual Congress European Accounting Association (EAA) in Paris, France, May 2013
  • Management Accounting Section Research and Case Conference American Accounting Association (AAA) in Atlanta, Georgia, USA, January 2011
  • 33rd Annual Congress European Accounting Association (EAA) in Istanbul, Turkey, May 2010
  • Stanford University, Research Workshop Graduate School of Business, in Stanford, California, USA, January 2010