Research at the Pulse of Time
Our research focuses on the areas of value-based management and the design of controlling systems in companies. Primarily we use empirical-quantitative research methods.
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Our research refers to:
- the design, use, and implementation of management control systems (e. g., strategic planning, budgeting, performance measurement systems, incentive systems)
- the measurement, evaluation, and control of non-financial and intangible resources (e. g., human capital, innovation capital, customer capital, relational capital, natural resources and the environment)
- the determinants and consequences of voluntary disclosure of non-financial and intangible resources