The IBU wishes everyone a Merry Christmas and a Happy New Year 2026.
We will be back for you on Monday, January 05, 2026.
The institute focuses on management issues in three research groups: Human Resource Management, Management Accounting and Strategic Management. Analysis of strategic decisions, financial management information, as well as incentive and motivational mechanisms are core topics. read more about the Profile IBU →

We are looking for 2 PhD Students (Doktorandin / Doktorand) in Environmental Management Accounting (f/m/d). Reducing negative environmental impact is a huge challenge for many organizations, but it also offers business opportunities. Management accounting can support the transition, and this is the focus of our research and teaching. As part of our team, you take care of several teaching activities (such as tutorials in the courses Environmental Management Accounting) and conduct research toward a Dr. degree.
Job Vacancy
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.
Job Vacancy
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). 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

On 18 December 2025, the Chair of Management Accounting hosted a workshop on “Sustainability Controlling” together with the consultancy Horváth. Students worked on practical case studies on carbon footprint calculations with experienced Horváth professionals and gained insights into current challenges and approaches in sustainability controlling.
Courses in Management Accounting
Together with Porsche AG, the Chair of Management Accounting conducted a case study on “Investments in decarbonization measures.” Students made business decisions themselves and experienced, hands-on, the challenges of investing in climate-friendly technologies. They analyzed different courses of action and discussed their implications for costs, CO₂ emissions, and strategic goals.
Courses in Management Accounting_rdax_1024x595_98s.jpg)
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.
To the program_rdax_98.png)
Prof. Dr. Marc Wouters and Dr. Dominik Hamman published a paper on the use of machine learning in management accounting in European Accounting Review.
Link to the Publication
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.
Link to the Webpage
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.
Link to the YouTube-Video
Opportunity to promote start-ups at the chair of Prof. Dr. Hagen Lindstädt
Link to the start-up slide_rdax_1024x598_98s.jpg)
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”.
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