Managerial Accounting and Sustainability

Sustainability Objectives in Management Control

Organizations increasingly embed ecological and social objectives into their strategic agendas, yet employees often remain under strong economic performance pressure. We explore how combinations of management control practices—such as budgets, performance metrics, incentive systems, and organizational culture—support employees in reconciling the tensions between economic, environmental, and social objectives. We aim to understand how management control can become a driver of sustainable corporate transformation.

Person-Centered Management Controls

In a society shaped by growing individualization and shifting values, employees increasingly seek workplaces aligned with their personal traits and beliefs. We investigate how management controls fit (or misfit) with individual characteristics and what consequences this alignment or misalignment has for attitudes and behavior in the workplace. We aim to understand how tailored management controls can help individuals and organizations to thrive.

Management Control in the Age of AI

The integration of artificial intelligence (AI) into business practice is fundamentally reshaping how employees perceive their roles and work identities. We explore the behavioral consequences of AI adoption and examines how management controls can either amplify or mitigate these effects. Moreover, we investigate how the management control function is reshaped by the advent of AI. We aim to understand how firms can ensure that AI becomes the new supportive colleague employees have been waiting for.

Welcome to the Chair of Managerial Accounting and Sustainability!

In times of profound societal transformation—think of climate change, digitalization, social justice movements, and geopolitical shifts—organizations must rethink how they align people, processes, and purpose. At our Chair, we explore how management controls can empower individuals and organizations to navigate complexity, pursue multiple goals, and act responsibly. Management control is not only about improving performance—it’s about shaping workplaces that are fair, adaptive, and future-ready. We investigate how management controls can support both organizational effectiveness and societal progress, embracing the idea that the way we manage people today helps build the world we will live in tomorrow.

Current Announcements

Fri, 12. Dec 2025

New Publication Alert!

We are happy to announce the publication of a new study. The study "Institutional Ownership and Corporate Sustainability Performance—A Meta-Analysis", co-authored by Dr. Jan Endrikat (PostDoc at the chair), Prof. Dr. Rüdiger Hahn...

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Wed, 03. Dec 2025

Schmalenbach Scholarship of the Schmalenbach-Gesellschaft

Master’s students in business-oriented programs are invited to apply for the Schmalenbach Scholarship of the Schmalenbach-Gesellschaft.

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