Controlling | Prof. Dr. Michael Ebert - Betriebswirtschaftslehre, insb. Controlling

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.

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.

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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.

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Publications

Our research results are published in numerous publications.

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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

Theses

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.