Lukas Bauer

Lukas Bauer is a Researcher and doctoral candidate at the Department of Controlling, Ulm University, where he has been employed since October 2021 while concurrently serving as a Senior Consultant at KPMG AG (2020-2025) in Technology Transformation.

His academic background includes:

• Bachelor of Business Administration (2015-2019) at Ulm University, specializing in Business Management and Controlling
• Master of Business Administration (2019-2021) at Ulm University, with identical specialization

Bauer's research critically examines how corporate purpose shapes Management Control Systems, integrating Stakeholder Theory and Corporate Governance frameworks. His work addresses ethical dimensions of business strategy and risk management within organizational control structures.

He actively engages with the academic community through prominent forums including the Lindau Nobel Meeting in Economic Sciences 2025 and the Academy of Management Annual Meeting 2024, demonstrating expertise in governance mechanisms and stakeholder-oriented control systems.