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 →
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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.
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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
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
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.
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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.
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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
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