Vita
Philip Dickemann has been an Assistant Professor of Accounting at the Aalto University School of Business in Espoo, Finland, since September 2026. Before his appointment, he was a research associate and PhD candidate at the Chair of Management Accounting at the Karlsruhe Institute of Technology (KIT), where he completed his doctorate in 2026. His dissertation, Energy Cost Accounting: Linking Literature, Organizational Practice, and Carbon Emissions, examines the design and use of energy cost accounting systems and their integration with electricity-related carbon emissions.
He holds a master's degree in Information Engineering and Management from KIT and a bachelor's degree in Management and Economics from Johannes Gutenberg University Mainz.
Research
Philip's research lies at the intersection of management accounting and sustainability. He examines how organizations can systematically capture environmental information and use it to support informed managerial decision-making. His research focuses on environmental management accounting, particularly the design and use of accounting systems for energy consumption, energy costs, and carbon emissions.
He investigates how environmental information can be integrated into existing management accounting and control systems, as well as the organizational and informational requirements associated with their implementation and use. A particular focus is how the quality, temporal granularity, and availability of such information influence managerial decisions related to energy efficiency and decarbonization.
Publikationen:
Dickemann, P. (2025). How Do Companies Manage Energy? A Systematic Literature Review on Energy Cost Accounting, Energy Efficiency, and Energy Management. Applied Energy, 397, 126372. https://doi.org/10.1016/j.apenergy.2025.126372