Research Foci
Research project on intangible resources
Intangible Resources can be regarded as invisible capital employed of a firm. They are currently not in the focus of managers and controllers whereas their influence on creating value for the firm and on organizational performance has been proven by empirical studies. Thus, management control and management has to be expanded by possibilities to identify, evaluate and control essential intangible resources such as brands, customer relations, innovation or the competencies of the workforce. Diverse research projects of the chair are dedicated to different areas of this research field as for example voluntary disclosure of natural and intangible resources, management control of innovation, the integration of management control and environmental management, the valuation of stress and health in business and the effect of corporate and national culture on management control.