Eduard Kepl obtained his Bachelor's and Master's degrees in Management and Technology (TUM-BWL) from the Technical University of Munich (TUM). During his studies, he gained international experience through exchange semesters at the Université du Québec à Trois-Rivières (UQTR) and Hanken School of Economics. He subsequently joined the Chair of Management Accounting at the Karlsruhe Institute of Technology (KIT) as a research associate and Ph.D. student. Following his doctoral research, he joined HOLON GmbH as an Engineering Program Manager. His professional experience spans the automotive and engineering industries, technology consulting, banking, and IT services, including experience with Audi AG, RENK Group, Linde plc, TNG Technology Consulting GmbH, Bayerische Landesbank AöR, Münchener Hypothekenbank eG, and BWI GmbH.

Eduard Kepl investigates how management accounting can support decision-making in product development, particularly in industries characterized by intense competition and complex product portfolios. His work addresses modular product architectures, product cost management, and the forecasting of direct material costs for new products. Particular attention is paid to the early stages of new product development, when product concepts and technical specifications are still evolving and cost-related decisions can have far-reaching implications for subsequent development stages. Combining empirical analyses of industrial data with the development of decision-support approaches, his research explores how management accounting can help companies navigate financial trade-offs and improve product and portfolio decisions.

Publications:

Kepl, E. S. (2026). Management Accounting during New Product Development: A Case Study Mitigating Financial Tradeoffs for Modular Products.
https://doi.org/10.5445/IR/1000195828