Inform & Control: Controlling is the nervous system of corporate management

Controlling is a sub-discipline of business administration that has its roots in both internal corporate accounting and corporate management. It deals with planning, management and control systems that contribute to ensuring rational corporate management. Against this background, we deal, among other things, with incentives for the voluntary disclosure of private information, incentive-compatible remuneration contracts or the influence of regulation on reporting and control actions. In doing so, we primarily draw on the modelling of information games, principal-agent relationships and individual
economic decisions.



Stel­lenaus­s­chreibung Wis­senschaft­liche*r Mit­arbeit­er­*in (m/w/d)

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Forschungssemester Pro­fess­or Ebert

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Stel­lenaus­s­chreibung Tu­tor:innen und Coaches (w/m/d)

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Our research

Our research focuses on the model-theoretical analysis of reporting as an information and control instrument. In doing so, we examine, for example, how the voluntary disclosure of corporate information depends on the context of the disclosure decision.

Ac­count­ing for Trans­par­ency (TRR 266)

We are part of the supra-regional Collaborative Research Centre, which has more than 100 dedicated researchers investigating how accounting and taxation influence corporate transparency and how regulations and corporate transparency affect the economy and society.

Centre for Tax and Ac­count­ing Re­search (CETAR)

As a member of CETAR, we drive theoretical and empirical projects in the field of quantitative tax and accounting research together with an international group of researchers.


Our research results are published in numerous publications.

Our teaching

We offer scientifically oriented teaching that stringently derives the need for controlling and its benefits from economic theories. In our courses, we provide students with all the necessary tools and concepts to understand and master controlling as a complex phenomenon of corporate management.

We participate in the central allocation procedure for theses. The procedure distributes students who would like to write a thesis fairly among the professorships. All information on the central allocation procedure.

If you are planning to write your thesis with LaTeX, you can find an introduction and the appropriate template here.

„A model is nothing more than an attempt to set up a hypothesis as logically and well-structured as possible.”

Prof. Dr. Michael Ebert,
Professor für Betriebswirtschaftslehre, insbesondere Controlling


Prof. Dr. Michael Ebert

Betriebswirtschaftslehre, insb. Controlling

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Andrea Bartholome

Betriebswirtschaftslehre, insb. Controlling

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Marina Köllermeyer

Betriebswirtschaftslehre, insb. Controlling

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Maximilian Ishaque

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Betriebswirtschaftslehre, insb. Controlling

Paderborn University
Warburger Str. 100
33098 Paderborn