Utz Schäffer

Utz Schäffer is a Full Professor at WHU – Otto Beisheim School of Management, where he serves as Chair/Director of the Institute of Management Accounting and Control (IMC). Born in 1966, he is actively engaged in research and teaching in the field of controlling and corporate management. His work spans both theoretical and practical aspects of management accounting, with a particular focus on German and international contexts.

Professor Schäffer's primary research interests encompass controlling and corporate management, implementation and use of management accounting systems, the roles of CFOs and controllers, accounting history, comparative management accounting, and CFO-related research. His work demonstrates a strong commitment to bridging the gap between academic theory and practical application in the field of controlling. He has made significant contributions to understanding how budgeting practices evolve during economic crises, the fairness perceptions in bonus systems, and the role of management control systems in complex institutional environments.

The analysis of Professor Schäffer's recent publications reveals a consistent focus on the evolving role of controllers and management accounting systems in contemporary organizations. His research shows a progression from traditional budgeting and performance measurement topics toward more complex issues of institutional complexity, professional identity of controllers, and international comparative studies. A distinctive feature of his work is the historical perspective applied to understanding the development of controlling as a discipline, particularly in German-speaking countries.

Professor Schäffer has made substantial editorial contributions to the field through special issues of Controlling & Management Review on topics such as Young Controllers, Controlling & IT, Budgeting and Planning, Big Data, Financial Functions 2020, Communication, Investment Controlling, Procurement, Public Institutions, Healthcare, and Controlling Organization.

His advising activities and research grants are not explicitly detailed in the available information, but his extensive publication record, editorial work, and leadership of the Institute of Management Accounting and Control suggest significant involvement in guiding doctoral research and securing research funding. Professor Schäffer's work appears to be conducted within a collaborative research environment that connects academic inquiry with practical controller challenges in various industries and sectors.