Daniela Mühlenberg-Schmitz

Prof. Dr. Daniela Mühlenberg-Schmitz is a leading researcher in nonprofit accounting and auditing at the Institute for Management and Innovation (University of Applied Sciences and Arts Northwestern Switzerland). Her work focuses on Swiss GAAP FER 21 implementation, financial governance in social institutions, and innovation transfer in the disability sector.

• Role: Head of Research Field "Innovation and Accounting / Auditing"
• Expertise: Nonprofit financial reporting, regulatory compliance, social enterprise economics

Her research addresses practical challenges in nonprofit cash flow statements, board remuneration ethics, and cantonal financing models for disability services. Recent publications analyze paradigm shifts in Swiss foundation governance and financial risk avoidance frameworks.

Articles demonstrate trends in Swiss GAAP FER 21 adoption, social enterprise finance, and disability sector economics, with collaborations across multiple institutions.

At the Institute for Management and Innovation (IMI), she leads applied research projects like the 2023 evaluation of cantonal construction financing models and 2024 integration company financial surveys, bridging academic findings with social sector implementation.