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.
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.
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.
Teaching offer
Bachelor
| Module name | Semester | ECTS | Language | Contact person |
| M.184.3234 - Controlling I - Cost and activity accounting | SS | 5 | DEU | David Hiss |
| M.184.3236 - Seminar on Scientific Work in Controlling | SS | 5 | DEU | Manuel Drewes |
| M.184.3237 - Cost Accounting | SS | 5 | ENG | David Hiss |
Master
| Module name | Semester | ECTS | Language | Contact person |
| W.184.5239 - Cost Theory and Cost Accounting | WS | 10 | DEU | David Hiss |
| W.184.5237 - Accounting Theory - An Information Content Perspective | WS | 5 | ENG | Manuel Drewes |
| W.184.5235 - Disclosure Theory | WS | 5 | ENG | Prof. Dr. Michael Ebert |
| M.184.5241 - Performance Controlling | SS | 10 | DEU | Manuel Drewes |
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.”
Contact
Betriebswirtschaftslehre, insb. Controlling
Warburger Str. 100
33098 Paderborn