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 →

Four at Once—We congratulate Dr. Philip Dickemann, Dr. Niklas Letmathe, Dr. Eduard Kepl, and Dr. Sören Jaedeke on passing their doctoral examinations. With diverse research topics—including management accounting for CO₂ emissions, cost analysis in the energy sector, and cost management during product development—our four former doctoral students have successfully completed their doctorates with flying colors. We wish them all a strong start on their new life paths, the courage to embrace new experiences, exciting challenges, and great opportunities.
Team IBU-Management Accounting_rdax_1024x595_98s.jpg)
In collaboration with Porsche AG, the Chair of Management Accounting hosted a keynote presentation followed by a mini case study. The event focused on the challenges of strategic procurement, with particular emphasis on supplier management and sourcing for new vehicle development projects. Participants gained practical insights into current issues facing the automotive industry. As part of the event, students worked in teams on a case study, presented their findings, and discussed their results with representatives from Porsche AG. The subsequent networking reception provided an opportunity for participants to connect and exchange ideas with Porsche AG representatives. The event concluded with a vehicle exhibition that offered additional insights into the company’s products and innovations.
Courses in Management Accounting
On April 1, 2026, the research project D-SAFE was launched: “Digital Protection Against Violence in the Workplace: Developing Strategies to Combat Structural and Algorithmic Discrimination through Digital Technologies”.
The project, funded by the Ministerium für Soziales, Arbeit und Gesundheit Baden-Württemberg and led by Prof. Dr. Petra Nieken, will, over the next 36 months, investigate how digital violence – such as deepfakes, gender-based disinformation and algorithmic bias in AI-driven HR systems – affects employees in the workplace and which protection and intervention strategies are effective.
At the heart of the project is the digital training hub D-SAFE, which allows users to interactively experience how algorithmic biases emerge – and which countermeasures are available. The goal is to promote greater digital safety and fairness in the world of work.
Chair of HRM
In collaboration with KD2School and KD2Lab, Petra Nieken's team hosted the 4th Workshop on Gender in Adaptive Design at KIT. Researchers from economics and artificial intelligence discussed how fairness and diversity-aware design principles can be embedded into the development of digital technologies — ensuring that AI and adaptive systems promote inclusion rather than reinforcing existing inequalities.
A highlight of the program was the keynote "Gender at the Negotiation Table" by Jenny Säve Söderbergh, who also joined a panel discussion on fair access to digital technologies alongside Olympia Arango.
To the workshop page_rdax_98s.jpg)
Since January 2026, Petra Nieken has served as an Associate Editor of The Leadership Quarterly. The journal is a flagship international outlet for leadership research, publishing work from psychology, management, economics, political science, sociology, and related disciplines, with a strong emphasis on interdisciplinary perspectives and the practical implications of leadership.
Research conducted by the HRM Research Group_rdax_98.jpeg)
The Human Subject Research Hub, led by Alexander Mädche and Petra Nieken, has launched its first modular, online certificate courses covering core principles and methods in human subject research. Several courses—including Introduction to Human Subject Research, Open Science in HSR, and Human-centered Design with Human Subjects—are now available via ILIAS.
More information
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_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
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_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
Opportunity to promote start-ups at the chair of Prof. Dr. Hagen Lindstädt
Link to the start-up slide