Research interests and publications

Research interests

Ou research aims at the optimization of incentive and governance systems. For example, we conduct research on the role of incentive systems to take into account environmental, social and governance objectives and on the importance of non-monetary preferences for the optimal design of control systems. Areas of application include executive compensation, corporate incentive systems, and other governance systems such as budgeting systems. We use empirical-quantitative methods (experiments and empirical research with archival data, and sometimes also surveys and analytical models).

Publications

Peer reviewed publications

• Schäfer, Peter: Relative Performance Evaluation and Strategic Differentiation. The Accounting Review, 2023, https://doi.org/10.2308/TAR-2021-0595.
• Brunner, Markus; Schäfer, Peter: Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting. European Accounting Review, 2022, https://doi.org/10.1080/09638180.2022.2125420.
• Ostermaier, Andreas; Schäfer, Peter: Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes. European Accounting Review, 2022, https://doi.org/10.1080/09638180.2022.2085132.
• Matthäus, David; Schäfer, Peter: Where did you get that from? Gender differences in bargaining for gifts and bought goods. Applied Economics Letters, 2022, https://doi.org/10.1080/13504851.2022.2083057.
• Beck, Daniel; Friedl, Gunther; Schäfer, Peter: Executive Compensation in Germany. Journal of Business Economics, 2020, https://doi.org/10.1007/s11573-020-00978-y

Books and book chapters

• Cost Accounting – a Decision-Oriented Approach, with Gunther Friedl, Christian Hofmann, and Burkhard Pedell, https://doi.org/10.1142/13100.
• Valuing Research and Development Projects in Energy Markets, in Valuing Corporate Innovation, 2018. Springer, Cham, https://doi.org/10.1007/978-3-319-64864-4_2

Conferences and talks

Presentations at conferences

• Annual Conference of the European Accounting Association 2015, 2017, 2021, 2023

• Annual Conference of the American Accounting Association 2019, 2020, 2022, 2023

• Annual Conference for Management Accounting Research 2019, 2020, 2021, 2022

• Midyear Meeting of the AAA Management Accounting Section 2021, 2022, 2023

• Conference of the European Network for Experimental Accounting Research 2022

• Annual Conference, Verband der Hochschullehrer für Betriebswirtschaft e.V., 2015

Research talks

• University of Melbourne, 2022

• SKEMA Business School, 2022

• IE University Madrid, 2022

• University of Southern Denmark, Odense, 2019

• Alatoo University of Kyrgyzstan, Bishkek, 2015