I joined the chair of Management accounting as a PhD student and research assistant in January 2015. Beforehand, I studied Business Engineering at the Karlsruhe Institute of Technology (KIT), and achieved my Master’s degree in 2014. Currently, I am working in the controlling department of AUDI AG.
Cost management of modular products & persuasiveness of soft calculations
One aspect of my research focuses on the question how strategies like modular design, component commonality, and product platforming impact a company’s cost management activities. These strategies require a high level of coordination, and in academic literature, we find plenty of studies that discuss both their technical and financial benefits or challenges. But so far, we have scarce insights which additional challenges and requirements come along with such a strategy, and how an organization’s accounting instruments need to be designed to enable an efficient cost management.
As second aspect of my research, I am interested in accounting technology’ persuasiveness. More concrete, I investigate decision-making in highly uncertain situations, and follow the question which instruments are available for information providers to increase their calculation’s persuasiveness, and therefore make information receivers act accordingly.
Wouters. M. & Stadtherr, F. (2018). Cost management and modular product design strategies. In: Routledge Companion to Performance Management & Control, Elaine Harris (Editor), Routledge, London, U.K., pp. 54-86 (ISBN 978-1-138-91354-7).
Wouters, M., Kirchberger, M., Stadtherr, F. (2016). Kühle Engler Kraftwagen AG, Part 2: Evaluating Investments for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal 9 (4): 1-7
Wouters, M., Stadtherr, F., Kirchberger, M. (2016). Kühle Engler Kraftwagen AG - Analyzing Energy Costs for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal 9 (2): 1-8