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Prof. Dr. Utz Schäffer
Institute of Management Accounting and Control (IMC), WHU – Otto Beisheim School of Management



Prof. Dr. Utz Schäffer teaches Controlling at WHU – Otto Beisheim School of Management in Vallendar. He is co-editor of the WHU Controlling & Management Review, the Journal of Management Control and author of numerous articles and books, including “Einführung in das Controlling”. His main research areas are Controlling & Strategy Execution and the Roles of CFOs and Controllers. Prof. Schäffer is also a member of the Scientific Advisory Council of the management consulting company CTcon.

Arbeitsgebiete / Forschungsschwerpunkte

The Institute of Management Accounting and Control (IMC) at WHU is a leading think tank for Controlling & Strategy Execution. Under the joint directorship of Professor Utz Schäffer and Professor Jürgen Weber, the Institute engages in the three fields of research, business engagement and teaching. The underlying duality of scholarly and practice impact is part of our vocation.

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Veröffentlichungen / aktuelle Projekte

Wichtige Veröffentlichungen

Weber, J., & Schäffer, U. (2014). Einführung in das Controlling (14th ed.). and Einführung in das Controlling: Übungen und Fallstudien mit Lösungen (2. Aufl.).

Mahlendorf, M. D., Schäffer, U., & Skiba, O. (2015). Antecedents of Participate Budgeting - A Review of Empirical Evidence. Advances in Management Accounting (accepted), 25, 1–28.

Voussem, B., Schäffer, U., & Schweizer, D. (2015). Top management turnover under the influence of activist investors. Journal of Management & Governance, 19(3), 709–739.

Schäffer, U., Mahlendorf, M., & Rehring, J. (2014). Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships? Australian Accounting Review, 24(1), 21–38.

Schäffer, U., Schmidt, A., & Strauß, E. (2014). An old boys' club on the threshold to becoming a professional association: The emergence and development of the association of German controllers from 1975 to 1989. Accounting History, 19(1-2), 133–169.

Büttner, V., Schäffer, U., Strauß, E., & Zander, K. (2013). A Role-specific Perspective on Managerial Succession: The Case of new CFO Origin. Schmalenbach Business Review, 65(4), 378–408.

Gänßlen, S., Losbichler, H., Rieder, L., Schäffer, U., & Weber, J. (2013). The Essence of Controlling: The perspective of the Internationaler Controller Verein (ICV) and the International Group of Controlling (ICG). Journal of Management Control, 23(4), 311–317.

Hilger, S., Richter, A., & Schäffer, U. (2013). Hanging Together, Together Hung?: Career Implications of Interpersonal Ties between CEOs and Top Managers. Business Research, 6(2), 8–32.

Schäffer, U. (2013). Management Accounting Research in Germany: From Splendid Isolation to Being Part of the International Community. Journal of Management Control, 23(4), 291–309.

Voußem, B., Burchard, C., Schäffer, U., & Schweizer, D. (2013). Sudden top management turnovers and their effects on capital markets: Evidence from a country with low managerial discretion. Zeitschrift für Betriebswirtschaft, (special issue 2), 149–184.

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Prof. Dr. Utz Schäffer
WHU - Otto Beisheim School of Management
Burgplatz 2
56179 Vallendar