Activity Report. Institute of Management Accounting and Control (IMC) September 1, 2012 August 31, 2013

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1 Activity Report Institute of Management Accounting and Control (IMC) September 1, 2012 August 31, 2013

2 1. Teaching (Courses, Seminars) Doctoral Program: Introduction to Management Control Research 3 ECTS / Spring Semester 2013 (Prof. U. Schäffer / Prof. J. Weber) Organizational Institutionalism and Organizational Routines 3 ECTS / Fall Semester 2012 (Prof. J. Weber / Asst. Prof. E. Strauß) Upper Echelon Theory and Management Control Research 3 ECTS / Spring Semester 2013 (Prof. U. Schäffer / Asst. Prof. M. Reimer) Survey Methods I 3 ECTS / Fall Semester 2012 (Asst. Prof. M. Mahlendorf) Master of Science Program: Management Accounting and Control 4 ECTS / Fall Semester 2012 (Prof. U. Schäffer) Managing Controllership 4 ECTS / Spring Semester 2013 (Prof. J. Weber) Research Seminar in Management Accounting and Control 4 ECTS / Spring Semester 2013 (Prof. U. Schäffer) Bachelor of Science Program (2nd Semester): Management Abroad Course Pearl River Delta, China 3 ECTS / Spring Semester 2013 (Asst. Prof. E. Strauß) Management Abroad Course Shanghai, China 3 ECTS / Spring Semester 2013 (Asst. Prof. M. Reimer) Bachelor of Science Program (3rd Semester): Case Studies in Management Accounting and Control 3 ECTS / Fall Semester 2012 (Prof. U. Schäffer) Introduction to Research and Scientific Writing 3 ECTS / Fall Semester 2012 (Asst. Prof. M. Mahlendorf) Bachelor of Science Program (4th Semester): Finance Function Challenges A CFO's Perspective 3 ECTS / Spring Semester 2013 (Prof. E. Ernst) Structured Problem Solving 3 ECTS / Spring Semester 2013 (Prof. U. Schäffer) Bachelor of Science Program (5th Semester): Finance Function Challenges A CFO's Perspective 3 ECTS / Fall Semester 2012 (Prof. E. Ernst) Structured Problem Solving 3 ECTS / Fall Semester 2012 (Prof. U. Schäffer) Bachelor of Science Program (6th semester): Seminar in Management Accounting and Control 3 ECTS / Spring Semester 2013 (Asst. Prof. E. Strauß) IMC Activity Report - 2

3 Bucerius / WHU Master of Law and Business: Foundations of Cost Accounting 3 ECTS / Spring Semester 2013 (Prof. U. Schäffer) (Bucerius Law School/WHU) Structured Problem Solving 3 ECTS / Spring Semester 2013 (Prof. U. Schäffer) (Bucerius Law School/WHU) Practitioner Lectures - MSc Management Accounting and Control Management Accounting and Control Management Accounting and Control Christoph Wenner Henkel AG & Co. KGaA Roman Griesfelder aspektum GmbH Wolfgang Hagen BASF SE Managing Controllership Robert Winter Bundesagentur für Arbeit Managing Controllership Udo Kraus Hansgrohe AG Doctoral Students Utz Schäffer First reviews Jochen Rehring The Role of Performance Measurement Systems in Multinational Companies: Evidence from China Utz Schäffer Second reviews Pedram Faghfouri The Role of Governance Structure in the Context of Crisis Management - an Empirical Analysis on a German Sample of Non-Family and Family Businesses Tina Goldau Diffusion kommunaler Servicecenter in Deutschland Utz Schäffer Supervisions First Supervisions 26 Second Supervisions 8 Jürgen Weber First reviews Andreas Bahke Outsourcing von Kontraktlogistikdienstleistungen Probleme der Implementierung und ihre Ursachen Tina Goldau Diffusion kommunaler Servicecenter in Deutschland Keke Nils Hiller Management Accountants Social Identities Determinants and Consequences IMC Activity Report - 3

4 Martin Holzhacker Fabian Kleinschmit Yardstick Competition and Managerial Accounting Practice: Evidence from Social Security Service Providers The Impact of Performance Information on Individuals Perspectives from Social and Cognitive Psychology Jürgen Weber Second reviews Marcel Coulon Portfolio Orientation in New Product Development. A Paper Series Manuel Weller Entwicklung und Charakteristika der deutschen Rechnungslegungsforschung nach dem Zweiten Weltkrieg Judith Berndroth Theorising Institutional Processes and Strategies Case Studies of Sustainability Policies on the Macro and Micro Levels Thorsten Schäffler Role and Outcome of Performance Measurement in Horizontal Alliances: An Empirical Examination Jürgen Weber Supervisions First Supervisions 26 Second Supervisions 21 Matthias Mahlendorf Supervisions Second Supervisions 4 Erik Strauß Supervisions Second Supervisions 1 3. Theses Bachelor of Science Program Jan Banning Firms Implementation of Sustainability Controlling: A Critical Case-Based Analysis Niklas Frassa One Way or Another How Management Accounting can Address Volatility Julian Fuchs Information Systems in German City Halls Internal Factors of Design Roman Imanuel Renke Better Budgeting How to Solve the Dilemma between Information Needs, Speed and Resource Constraints Christoph Stephan Information Systems in German City Halls External Factors of Design Constantin Tillmann Routine or Individual Brilliance Unraveling Soccer Teams' Secret of Success Master of Science Program Christoph Boeckhaus Managing the Organization with Artifacts Justus Jandt SMA Usage in Strategy Processes Victoria Markewitz The Impact of Management Accountants on Strategic Decision-Making Lukas Petrikowski International Contrast on Management Accounting in Universities Christoph Schuhmann Managing the Virtual Client The Case of Web 2.0 Firms IMC Activity Report - 4

5 4. Research Activities Publications in Peer-reviewed Journals Gänßlen, Siegfried; Losbichler, Heimo; Niedermayr, Rita; Rieder, Lukas; Schäffer, Utz; Weber, Jürgen (2013): The Essence of Controlling The Perspective of the Internationaler Controller Verein (ICV) and the International Group of Controlling (IGC). In: Journal of Management Control 23 (4), pp Goretzki, Lukas; Strauß, Erik; Weber, Jürgen (2013): An Institutional Perspective on the Changes in Management Accountants' Professional Role. In: Management Accounting Research 24 (1), pp Hilger, Stefan; Richter, Ansgar; Schäffer, Utz (accepted): Hanging Together, Together Hung? Career Implications of Interpersonal Ties Between CEOs and Top Managers. In: Business Research. Hiller, Keke; Mahlendorf, Matthias D.; Weber Jürgen (accepted): Management accountants occupational prestige within the company: A social identity theory perspective. In: European Accounting Review. Mahlendorf, Matthias D.: Allowance for failure Reducing dysfunctional behavior by innovating accountability practices. In: Journal of Management and Governance, DOI: /s Schäffer, Utz (2013): Management Accounting Research in Germany. In: Journal of Management Control 23 (4), pp Schäffer, Utz; Mahlendorf, Matthias D.; Rehring, Jochen (accepted): Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local? In: Australian Accounting Review. Schäffer, Utz; Schmidt, Alexander; Strauß, Erik (accepted): An Old Boys Club on the Threshold to Becoming a Professional Association: The Emergence and Development of the Association of German Controllers from 1975 to In: Accounting History. Strauß, Erik R.; Nevries, Pascal; Weber, Jürgen (2013): The development of MCS packages balancing constituents demands. In: Journal of Accounting & Organizational Change 9 (2), pp Strauß, Erik; Zecher, Christina (2013): Management Control Systems: A Review. In: Journal of Management Control 23 (4), pp Steinkühler, Dominik; Mahlendorf, Matthias D., Brettel, Malte (accepted): How self-justification indirectly drives escalation of commitment A motivational perspective. In: Schmalenbach Business Review. Voussem, Barbara; Schäffer, Utz; Schweitzer, Denis (accepted): Top management turnover under the influence of active investors. In: Journal of Management & Governance. Windeck, Dorthe; Weber, Jürgen; Strauß, Erik (accepted): Enrolling Managers to Accept Management Accountants as Business Partners The Role of Boundary Objects. In: Journal of Management and Governance. Monographs Grothe, Martin; Weber, Jürgen (2013): Social Media & Controlling. Die Rolle des Controllers auf dem Weg in ein neues Unternehmenszeitalter. Schriftenreihe Advanced Controlling. Weinheim: Wiley- VCH. Bd. 86. IMC Activity Report - 5

6 Hirsch, Bernhard; Weber, Jürgen; Huber, Robert; Gisch, Celina; Erfort, Mathias (2013): Strategische Steuerung in öffentlichen Institutionen-Politische Ziele-Strategieentwicklung-Erfolgsfaktoren. Berlin: Erich Schmidt. Schäffer, Utz; Weber, Jürgen; Mahlendorf, Matthias Detlef (2012): Controlling in Zahlen Stand und Entwicklung des Controllings in den DACH-Staaten Ergebnisse aus fünf Jahren WHU- Controllerpanel. Vallendar: IMC. Weber, Jürgen; Gschmack, Sigrid; Tretbar, Torben; Wiegmann, Leona (2013): IT-Trends und ihre Auswirkung auf Management und Controlling. Schriftenreihe Advanced Controlling. Weinheim: Wiley-VCH. Bd. 87. Weber, Jürgen; Jahnke, Robert (2013): Controlling in Zahlen. Wie hat es sich entwickelt, wie geht es weiter? Schriftenreihe Advanced Controlling. Weinheim: Wiley-VCH. Bd. 85. Weber, Jürgen; Truijens, Thorsten; Neumann-Giesen, Axel (2012): Organisationsform Shared-Service- Center. Herausforderungen an das Controlling. Weinheim: Wiley-VCH. Bd. 84. Bookchapters / Edited Books Schäffer, Utz; Weber, Jürgen (Hg.) (2013): Controllernachwuchs Die nächste Generation, Controlling & Management Review 57 (special issue 1). Schäffer, Utz; Weber, Jürgen (Hg.) (2012): Controlling & Effizienz, Zeitschrift für Controlling & Management 56 (special issue 3). Voss, Peter; Wallenburg, Carl M.; Weber, Jürgen (2013): Logistik- und Supply-Chain-Controlling Herausforderungen und Instrumente. In: Christian Schneider (Hg.): Controlling für Logistikdienstleister. Konzepte-Instrumente-Anwendungsbeispiele, Bd. 1. Hamburg: DVV Media Group GmbH, S Weber, Jürgen: Stand und Perspektiven des Controllings (2013): In: Jekel, Nicole (Hg.): Speed reading für Controller und Manager. Weinheim: Wiley, S Weber, Jürgen (2012): Erfolg des Controllings: Konzeption-Messung-Ergebnisse. In: Otto A. Altenburger (Hg.): Instrumente und Aufgaben des Controllings. Mit zahlreichen empirischen Befunden, Bd. 1. Wien: Linde Verlag, S Weber, Jürgen (2012): Rechnungswesen der Verkehrsbetriebe. In: Klaus Peter, Winfried Krieger und Michael Krupp (Hg.): Gabler Lexikon Logistik. Management logistischer Netzwerke und Flüsse, Bd. 5. Wiesbaden: Gabler, S Other Publications Gänßlen, Siegfried; Losbichler, Heimo; Niedermayr, Rita; Rieder, Lukas; Schäffer, Utz; Weber, Jürgen (2013): Die Kernelemente des Controllings Das Verständnis von ICV und IGC. In: Controlling & Management Review 57 (3), S Mahlendorf, Matthias D. (2013): Ehrlichkeit und Reziprozität im Controlling. In: Controlling & Manage.ment Review 57 (3), S Schäffer, Utz (2013): Die Planungs- und Kontrollfunktionen von Management Controllern in chinesischen Unternehmen. In: Friends of Accounting 2 (2), S (in Chinese) Schäffer, Utz (2013): One year after the relaunch How is JoMaC doing? In: Journal of Management Control 23 (4), pp IMC Activity Report - 6

7 Schäffer, Utz; Margolin, Maximilian (2013): Controllerkompetenzen im Wandel erfolgreich managen Controller werden Anforderungen in der Praxis gut gerecht. In: CFO aktuell Zeitschrift für Finance & Controlling 7 (Juli), S Schäffer, Utz; Weber, Jürgen (2013): Behavioral Controlling. In: Controlling & Management Review 57 (3), S. 1f. Schäffer, Utz; Weber, Jürgen (2013): Controller entdecken den Vertrieb. In: Controlling & Management Review 57 (2), S. 1f. Schäffer, Utz; Weber, Jürgen (2013): Controlling-Lehre in Europa Universitätsinstitute im Vergleich: WHU Otto Beisheim School of Management, Institut für Management und Controlling (IMC). In: Controlling & Management Review 57 (1), Controllernachwuchs Die nächste Generation, S. 27. Schäffer, Utz; Weber, Jürgen (2013): Controlling und Management: Von der Zeitschrift zur Review. In: Controlling & Management Review 57 (1), S Schäffer, Utz; Weber, Jürgen (2013): Sterben Controllerkarrieren aus? In: Controlling & Management Review 57 (1), S Schäffer, Utz (2012): Strategische Perspektiven des Controllers. In: Zeitschrift für Controlling & Management 56 (5), S Schäffer, Utz; Goretzki, Lukas; Meyer, Timo (2012): Beteiligung des Controllings an der strategischen Planung Ergebnisse der WHU-Zukunftsstudie. In: Zeitschrift für Controlling & Management 56 (5), S Schäffer, Utz; Weber, Jürgen (2012): Effizienz! In: Zeitschrift für Controlling & Management 56 (3), S. 1. Schäffer, Utz; Weber, Jürgen; Strauß, Erik (2012): Controlling und Effizienz Auch ein Controller muss sich rechnen! In: Zeitschrift für Controlling und Management 56 (3), S Strauß, Erik (2013): Hat der Controller eine Zukunft? Attraktivität des Berufes für Nachwuchsführungskräfte. In: Controlling & Management Review 57 (Sonderheft 1), S Weber, Jürgen (2013): Sind schlechte Zeiten für das Unternehmen gute Zeiten für das Controlling? In: Controller Magazin 38 (4), S. 81. Weber, Jürgen (2013): Controller & Verantwortung. In: Controller Magazin 38 (1), S Weber, Jürgen (2013): Controlling & IT oder: Wie wird die schöne neue IT-Welt das Controlling verändern? In: Controller Magazin 38 (2), S Weber, Jürgen (2013): Die Evolution des Controllers Konzepte zur erfolgreichen Entwicklung von Controlling-Personal. In: Controlling & Management Review 57 (1), S Weber, Jürgen (2013): "Öffentliches" Controlling und die Verwaltung bewegt sich doch. In: Controller Magazin 38 (2), S Weber, Jürgen (2013): Verhaltensorientiertes Controlling. Plädoyer für eine (nicht ganz) neue Sicht auf das Controlling. In: Controlling 25 (4/5), S Weber, Jürgen (2012): Gute Controller als Mangelware? In: Controller Magazin 37 (5), S. 33. Weber, Jürgen (2012): Innovation & Controlling. In: Controller Magazin 37 (6), S. 28. Weber, Jürgen (2012): Nachhaltigkeit als Thema für Controller. In: Zeitschrift für Management und Controlling 56 (5), S Weber, Jürgen; Goretzki, Lukas; Meyer, Timo (2012): Nachhaltigkeit als neues Aufgabengebiet der Controller Ergebnisse der WHU-Zukunftsstudie. In: Zeitschrift für Controlling & Management 56 (4), S IMC Activity Report - 7

8 Weber, Jürgen; Gschmack, Sigrid (2012): Zentralisierung von Unterstützungsprozessen: Shared Service Center für finanznahe Funktionen. In: Zeitschrift für Controlling & Management 56 (3), S Presentations Doctoral Students & Assistant Professors Jochen Botta The Moderating Effect of CEO Tenure on the Relationship Between Carbon Intensity and Carbon Disclosure, 2nd ACMAR Doctoral Colloquium, Vallendar, Germany (06./ ) The Moderating Effect of CEO Tenure on the Relationship Between Carbon Intensity and Carbon Disclosure, The 5th Annual Next Generation ESG Workshop, Boston, USA ( ) The Moderating Effect of CEO Tenure on the Relationship Between Carbon Intensity and Carbon Disclosure, 13th Annual Conference of the European Academy of Management (EURAM), Istanbul, Turkey (25./ ) Florian Herschung Martin Holzhacker Simone Mack Mapping Management Accounting : Assessing New Graphics and Guidelines for Theory-Consistent Empirical Research, ERMAC, Vienna, Austria (23./ ) The Impact of Changes in Regulation on Cost Behavior. CAR Conference, Ottawa, Canada ( ) Use of Accounting Information in the Practice of Performance Management Meetings: An Ethnographic Study from a Public Organization, Research Seminar of the Accounting Theory & Research Group at the University of Innsbruck, Austria ( ) The Situated Functionality of Accounting in Sensemaking and Negotiation Processes in Performance Management Meetings: An Ethnographic Field Study from a Public Organization, ENROAC (European Network for Research in Organisational and Accounting Change) Conference, Jyväskylä, Finland (05./ ) Matthias Mahlendorf Timo Meyer Incentive Compensation of Financial Executives and the Willingness to Engage in Earnings Management, Management Accounting Section Research and Case Conference, New Orleans, USA (10./ ) Local Champions of Corporate Initiatives for Management Accounting Change: A Matter of Rationality or Radical Uncertainty?, 10th Annual Conference for Management Accounting Research (ACMAR), Vallendar, Germany (07./ ) Controllership in Dynamic and Distant Contexts: How Environmental Dynamism and Organizational Distance Demand for Strong Business Unit Controllers, EAA Annual Congress 2013, Paris, France (06./ ) IMC Activity Report - 8

9 Marko Reimer Are Humble CEOs More Stale in the Saddle? The Effect of CEO Humility on Tenure and Strategic Change, OrgScience Workshop, Istanbul, Turkey (17./ ) Blinded by the Self: How CEOs' Core Self Evaluations Moderate the Effect of Risk on the Use of PMS, AOM Lake Buena Vista (Orlando), USA (09./ ) Steffen Seibert Sabine Spittler Interaction Effect of Information and Individual Characteristics On Executive Risk Taking: Evidence From German Municipalities, EURAM 2013 Doctoral Colloquium, Istanbul, Turkey (24./ ) Sources of Endogenous Organizational Dynamics, EGOS pre-colloquium Workshops, Montreal, Canada (01./ ) Interrelated Organizational Routines: The Role of Inter-dynamics for Endogenous Change, EGOS Colloquium 2013, Montreal, Canada (04./ ) Raphaela Erhart The Influence of Managerial Characteristics on Accountants Participation in Strategic Decision Making, ACMAR Doctoral Colloquium 2013, Vallendar, Germany (06./ ) How Characteristics of the Head of Management Accounting Influence the Participation in Strategic Decision Making, EAA Doctoral Colloquium 2013, Paris, France (02./ ) Erik Strauß Balancing Exploitation and Exploration: The Role of Interrelatedness of Organizational Routines, Organization Science Winter Conference, Steamboat Springs, USA (07./ ) Why Managers Perform Management Accounting Practices (and Absorb the Role of Business Partner) Management Accounting as Boundary Object, ENROAC (European Network for Research in Organisational and Accounting Change) Conference, Jyväskylä, Finland (05./ ) Revealing the Mystery of Artifacts Organizational Routines and the Ostensive Part, OrgScience Workshop, Istanbul, Turkey (17./ ) Torben Tretbar Ludwig Voußem Strategic Decision Making and Innovation in Family-owned Firms: The Role of Middle Managers, EURAM 2013 Doctoral Colloqium, Istanbul, Turkey (24./ ) The Impact of Subjectivity in Annual Bonus Contracts on Managerial Fairness Perceptions, 10th Annual Conference for Management Accounting Research (ACMAR), Vallendar, Germany (07./ ) The Impact of Subjectivity in Annual Bonus Contracts on Managerial Fairness Perceptions, EAA Annual Congress 2013, Paris, France (06./ ) IMC Activity Report - 9

10 Presentations Utz Schäffer Business Partner Podiumsdiskussion, Campus for Controlling, Vallendar ( ) Zukunftsthemen im Controlling, CCM people development Seminar, Vallendar ( ) Volatilität, CCM Arbeitskreissitzung, Düsseldorf (24./ ) Zukunftsthemen des Controllings, CTcon Schulung, Vallendar ( ) How to Write a Scholarly Paper, Lecture at Dongbei University of Finance and Economics (DUFE), Dalian, China ( ) Globalization without Regrets Management Accounting Research in Germany and Potential Lessons for Chinese Scholars, Key Note Speech, Second Annual Conference of China Journal of Accounting Studies, Dalian, China ( ) Top Trends in Controlling, Bayer Finance Academy, Finance Development Program, Lohmar ( ) Die Kernelemente des Controllings Das Verständnis von ICV und IGC, Jahrestreffen des Arbeitskreises der Controlling-Professorinnen und -Professoren an deutschen Fachhochschulen (AKC- Tagung, mit Christoph Binder), Mainz ( ) Zukunftsthemen des Controllings. Zehn Themen bestimmen die strategische Agenda der Controller, CCM people development Seminar, Vallendar ( ) Presentations Jürgen Weber Erfolgsfaktoren der Neuen Steuerung, Arbeitskreis Steuerung und Controlling in öffentlichen Institutionen, Berlin ( ) Controlling unterschiedliche Perspektiven eines altbekannten Begriffs; Zukunftsthemen im Controlling, Erfolg durch Controlling Messung, Elemente und Handlungsfelder, CCM people development Seminar, Vallendar, (28./ ) Steuerung in der öffentlichen Verwaltung, Ministerium für Finanzen und Wirtschaft Land Baden- Württemberg, Stuttgart ( ) Controlling & IT; Fragen der Steuerung: Nebeneinander von Ergebnis- und Cash-Orientierung, CCM Arbeitskreissitzung, Düsseldorf (24./ ) Investitionscontrolling; Incentivierungssysteme im Unternehmensvergleich, CCM Arbeitskreissitzung, Düsseldorf (03./ ) Vom Erbsenzähler zum Co-Manager Der Weg in eine glänzende Zukunft?; Erfolg durch Controlling Messung, Elemente und Handlungsfelder, CCM people development Seminar, Vallendar, (26./ ) IMC Activity Report - 10

11 5. Contributions to the Leadership of WHU Group Speaker of the Accounting and Control Group (Utz Schäffer) Ombudsman Good Scientific Practice (Utz Schäffer) Visiting Professor at the Accounting School of Dongbei University of Finance and Economics (DUFE) in Dalian, China (Utz Schäffer) Academic Director of the Bachelor of Science program (Jürgen Weber) Member of the board of examiners of the Bachelor of Science program (Jürgen Weber) Member of the Advisory Board of the Henkel Center for Consumer Goods (Jürgen Weber) 6. Contributions to the Science and Business Community Joint Activities Conception and realization of the 10th Annual Conference for Management Accounting Research (ACMAR) at WHU & second Doctoral Colloquium of the Annual Conference for Management Accounting Research (ACMAR) Realization of the 6 th WHU Campus for Controlling Organization of research seminars for doctoral students at WHU Continuation of the collaboration with Prof. Wang Xuyi, Tongji-University, Shanghai, China Continuation of the collaboration with Prof. John Burns, University of Exeter Business School, UK Utz Schäffer Member of Scientific Advisory Council of CTcon GmbH, Vallendar and Düsseldorf Memberships: German Association of University Professors and Lecturers, European Accounting Association, American Accounting Association, Academy of Management, In Praxi e.v. Referee activities: Accounting & Business Research (ABR), Accounting History (AH), Critical Perspectives on Accounting (CPA), Journal of Business Economics (JBE), Journal für Betriebswirtschaft (JfB), Journal of Management Control (JoMaC), Zeitschrift für betriebswirtschaftliche Forschung (ZfbF) / Schmalenbach Business Review (sbr), Zeitschrift für Controlling und Management (ZfCM) Editor of Zeitschrift für Controlling und Management (ZfCM) & Editor of WHU Controlling & Management Review Editor of Journal of Management Control (JoMaC) Member of the Selection Committee of the German National Academic Foundation Jürgen Weber Chairman of the Scientific Advisory Council of CTcon GmbH, Vallendar und Düsseldorf Memberships: German Association of University Professors and Lecturers, Schmalenbach- Society, European Accounting Association, Member of the German Logistics Association's (BVL) Scientific Advisory Committee, Chairman of the International Controller Association's (ICV) Board of Trustees, In Praxi e.v. Referee activities: Zeitschrift für Management und Controlling (ZfCM), Zeitschrift für Betriebswirtschaft (ZfB), Zeitschrift Führung + Organisation (zfo) IMC Activity Report - 11

12 Editor of Zeitschrift für Controlling und Management (ZfCM) & Editor of WHU Controlling & Management Review 7. Other Activities Sustainability The trend towards sustainability is gaining momentum in companies due to its economic significance (e.g. climate change) and need for social legitimation. The opportunities and risks that emerge as a result are important in determining how successful companies will be in future. A look at company practices shows that few companies have adapted their business activities in response to this development and that activities in the area of sustainability are often limited to the publication of glossy brochures. If we examine the reasons for this, we are immediately confronted with the problem of lack of sustainability management. As long as sustainability is not part of a company s control logic, then inevitably control can occur only financially. Consequently, the IMC is examining the form in which sustainability can be successfully implemented in corporate management and, in particular, in the area of Controlling. An extensive study on the subject of Sustainability and Controlling has already been carried out with sustainability officers and the heads of group controlling at major German companies between 2009 and The findings were published in various publications that appeared in journals and books. In addition, the IMC has hosted several workshops for young controllers and added a Sustainability module to the Controlling lecture at WHU. Parallel to this, the topic is also the focus of research projects. We resolutely continue to transfer our research findings into practice. Since 2011, the IMC has been contributing its expertise on the topic of sustainability control in the International Controlling Association s (ICV) expert work group on Green Controlling. The ICV is the largest German association of controllers and acts as a platform for exchange within the German Controlling community. The aim of the Green Controlling expert work group is to develop guidelines and best practices in green Controlling for the primarily medium-sized companies that are members of the ICV. The group is led by Karl-Heinz Steinke, former Head of Group Controlling at Deutsche Lufthansa AG, and comprises representatives from academia and corporate practice, including a research assistant from the IMC. The work group s findings will be presented at the Controller Congress in May 2014 and later published in the form of an ICV statement. Center for Controlling and Management (CCM) The CCM, founded in 2000, aims to shorten the process of implementing new scientific knowledge while facilitating an extensive and systematic exchange of experiences, and also promoting the development of a Controlling community. Our activities can be summarized as follows: Practice Transfer The major goal of the CCM is to exchange knowledge between research and business practice. For this purpose, research results emerging in collaboration with the partner network are published in popular press outlets (e.g. FAZ), practitioner-oriented journals (ZfCM/CMR) as well as the Advanced Controlling journal series. IMC Activity Report - 12

13 Network of Corporate Partners Our corporate partners comprise nine DAX30 companies (i.e. Bayer AG, Beiersdorf AG, Lufthansa AG, Deutsche Telekom AG, Deutsche Post DHL, Henkel AG & Co. KGaA, RWE AG, SAP AG, ThyssenKrupp AG) and three other partners (Deutsche Annington AG, Metro AG, CTcon GmbH). Each company is represented by its head of management accounting. CCM Team The CCM is headed by Prof. Jürgen Weber, Prof. Utz Schäffer and Asst. Prof. Erik Strauß. The team includes research assistants Christian Bechtoldt, Stefan Grunwald-Delitz, Sigrid Gschmack, Torben Tretbar and Leona Wiegmann. Administrative and other support is provided by Evelyn Busch, Cindy Berdou and Tanja Reimer. Yearly Research Projects In 2012, we continued our project on Controlling & IT which emphasizes the relevance of IT trends in the area of management accounting. Our current research project focuses on volatility and its implications for management control systems. In a large quantitative study (spring 2013) we found that cultural factors, such as the quality of information exchange and challenging the status quo, are critical success factors in the handling of volatility. Work Group Meetings We arrange regular work group meetings to present and discuss our research results with our corporate partners. These meetings took place at WHU Campus Düsseldorf in January 2013 and July On both occasions, managers of our corporate partners provided further insights into our research areas. In addition, other topics like incentive systems and future developments in management accounting were discussed. People Development Workshops In November 2012 and June 2013, the CCM arranged workshops for about 25 young professionals from our corporate partners, covering a wide range of research and practice-oriented presentations and workshops. Detailed assessments showed a very high level of satisfaction among the participants. WHU Controller Panel The WHU Controller Panel, which was founded in 2007, has the following objectives: Establish benchmarks and derive best practice recommendations Identify long-term trends in key areas of controllers' activities In-depth research and improved analysis of current and relevant issues Encourage regular information exchange between research and practice Around 1000 active members from a wide range of business sectors participate in the WHU Controller Panel. Each year, three studies are conducted analyzing current issues of interest as well as long-term developments in the area of Controlling. Within the last 12 months, the following surveys were carried out focusing on topics that are currently of great interest to controllers: IMC Activity Report - 13

14 The results of the WHU Controller Panel studies were also presented and discussed at the Campus for Controlling, which took place in September 2012 for the 6th time. It was attended by more than 100 Controlling experts and managers. There were two main pieces of news at this year s conference: 1) There is now an App for viewing insights gained from the WHU Controller Panel as interactive graphics. The App is free and available to the whole Controller community. It can be downloaded for both smartphone and tablet at and can also be used on PCs with a webkit browser. 2) A document entitled Controlling in Zahlen (Controlling in Figures) has been released which summarizes the extensive empirical findings of the WHU Controller Panel over the last five years. All in all, the activities of the WHU Controller Panel contributed to an effective exchange of information and best practices between researchers and practitioners in the past year. Zeitschrift für Controlling & Management / Controlling & Management Review "Zeitschrift für Controlling & Management" (formerly published as "Kostenrechnungspraxis") has been one of the most important and successful practitioner media outlets of the German Controlling community for over 50 years. In response to the changing demands of modern media and the latest technical advances available, the editors and the publishers, Springer-Gabler-Verlag, made the decision in 2012 to give the journal and new look and a new name. The journal was relaunched at the beginning of 2013 under the name "Controlling & Management Review". It is now aimed more closely at readers in business management practice, presenting an overview of new scientific findings as well as examples of best practice in industry. Edited under the aegis of Prof. Utz Schäffer and Prof. Jürgen Weber, the editorship of Controlling & Management Review is now focused at WHU which is clearly indicated by the WHU logo on the cover. The journal is also available on the online platform Springer für Professionals. The journal s concept has been completely revised with the aim of putting an even greater focus on the key issues and their relevance for practitioners in business. The relaunch was accompanied by extensive marketing measures. What s more, the editorial team has professionalized and standardized the processes for acquiring authors, reviewing articles, editing, proof-reading, and working with the publisher and typesetter. To IMC Activity Report - 14

15 ensure more continuity in the personnel working on the journal, the team of temporary research assistants has been enhanced by a permanent member of staff at WHU, and from July 2013 by an editorial journalist at the publishing house. The revamped journal has met a very positive response from its readers. Controlling & Management Review, published under the WHU name, has become a hallmark of the university. Topics in 2013 Issue 1: Social Media Thema für Controller? Issue 2: Vertriebscontrolling Im Fahrersitz? Issue 3: Behavioral Controlling Kopf oder Bauch? Issue 4: Corporate Social Responsibility Controlling gewünscht? Special Issue 1: Controllernachwuchs Die nächste Generation 8. New Doctoral Students Int. Dipl.-Kfm. Univ. Stefan Grunwald-Delitz ( ): Center for Controlling & Management Team Dipl.-Kfm. Christian Bechtoldt ( ): Center for Controlling & Management Team M.Sc. Nicolás Wiedemann ( ): SAP Project Team M.Sc. Benedikt Brill ( ): Publications Management Team M.A. HSG Maximilian Margolin ( ): Panel Team M.Sc. Jan Stratbücker ( ): Teaching Program Coordinator M.Sc. Lukas Petrikowski ( ): Teaching Program Coordinator Dipl.-Betriebswirtin (FH) Simone Schwenninger ( ): Publications Management Team Dipl.-Kfm. Jia He ( ): Panel Team IMC Activity Report - 15