News

Petra Nieken has co-authored a new study, “Where Do I Belong? Prospective Relative Performance Information under High- and Low-Performing Reference Groups,” with Anna Ressi (WHU – Otto Beisheim School of Management), published in The Accounting Review.The paper explores how relative performance information shapes motivation and behavior when employees are compared to different reference groups.

Key insights from the study:

People adjust performance to fit group norms

Feeling out of place can lower motivation

Choosing your peer group can drive ambition

IBU-MA

On 11 and 12 April 2025, the Accounting Committee of the German Economic Association had its 49th annual conference, which this year was hosted by Prof. Marc Wouters at KIT. The Accounting Committee is dedicated to research in the fields of financial and managerial accounting, business taxation, corporate governance and auditing. The Verein für Socialpolitik (German Economic Association) is an association of about 4.000 German-speaking economists from over 20 countries.

Together with Porsche AG, the LS for Management Accounting conducted a case study on the topic of "Investments in decarbonization measures". The students were able to make their own business decisions and experience the challenges of investing in climate-friendly technologies. To this end, the students analyzed various options and discussed their impact on costs, CO₂ emissions and strategic goals. An exciting insight into the role of controlling in the sustainable transformation of companies!

Together with the consultancy Horváth, the Chair of Management Accounting organized a workshop on the topic of "Sustainability Controlling". Together with experienced partners from Horváth, our students were able to work on practical case studies on calculating the CO2 footprint and thus gain exciting insights.

Prof. Dr. Marc Wouters and Dr. Dominik Hamman published a paper on the use of machine learning in management accounting in European Accounting Review.

In the "production" business game for waffles on 03.04.2025, all the schoolgirls were able to put their managerial skills to the test and learn about business management aspects. In their own company, they decided which waffles should be produced and at what price, and sustainability aspects were also included. A great experience in which the girls were able to demonstrate their leadership skills and make important decisions. The event may even have sparked an interest in a career in management in some of them!

KIT

We are currently looking for enthusiastic and motivated students for various student assistant positions. Are you looking to improve your skills via hands-on experience in a dynamic team? If so, send your job application to us. For further information and requirements, see the below link.

The project "Decision-Making in Hybrid Adaptive Systems for Better Work and Life – An Open Science Approach" has a new webpage! As part of the project, Prof. Dr. Petra Nieken and her team at the Chair of Human Resource management investigate chances and risks of hybrid adaptive systems (HAPS) for virtual collaboration.

Prof. Nieken and her group together with the KD²School are organizing the second workshop on "Gender in Adaptive Design" on April 17 and 18. In an interdisciplinary format, international researchers discuss topics around gender discrimination, AI, and adaptive systems. Together, we will discuss how the integration of gender aspects can lead to fairer and more inclusive technological solutions. If you have any questions, please contact Tom F. Reuscher.

Once a year, the KIT Presidium awards the KIT Faculty Teaching Prize for outstanding teaching. The prize is endowed with 10,000 euros and is awarded per KIT faculty. The prize money is to be used for the further improvement of teaching and studies.

Opportunity to promote start-ups at the chair of Prof. Dr. Hagen Lindstädt

On July 17, the Dialog Day took place at KIT. As part of the Young Researcher Talks, Michelle Hörrmann presented the new “Open Science for Human Subjects Research” portal, which will in the future include an Open Science Onboarding Course for researchers at KIT. The event culminated in the Faculty Annual Celebration, at which Prof. Dr. Simeon Schudy from the University of Ulm delve into the topic with an exciting keynote speech on “Transparency in Economic Research”.