Subject profile of the professorship
The Chair's research is concerned with three central areas that have many overlaps:
- Behavioral management accounting & control research ("Psychological Management Accounting Research/PMAR")
- Consequences of digital change for management accounting & control ("Controlling 4.0")
- Normative and strategic aspects of management accounting & control (in particular ethics and sustainability).
In teaching, the chair offers a broad portfolio of basic courses such as cost and revenue accounting, a bachelor's specialization in management accounting and in-depth master's lectures.
Latest news
Latest news
24.04.2026
New publication in the Research Handbook on Corporate Psychopathy
The article Organizational Strategic Defense Against the Menace of Corporate Psychopaths was published in the Research Handbook on Corporate Psychopathy edited by B. Sheehy, C. R. Boddy and B. B. Arnold in the Research Handbook on Corporate Psychopathy.
Further information is available at https://www.e-elgar.com/shop/gbp/research-handbook-on-corporate-psychopaths-9781035326518.html
available.
07.04.2026
New publication in Strategic Change
The article Corporate Psychopaths as Risk Factors: The Role of Managerial Controls and Competition for Risk Governance was published in Strategic Change.
The article is available at https://doi.org/10.1002/jsc.70066
available.
19.03.2026
New publication in Business and Society Review
The article The Price of Reporting: How Monetization of Sustainability Information Affects the Perception of Reporting Appropriateness by Kai A. Bauch and Florian Fuchs was published at Business and Society Review.
The article is available at https://doi.org/10.1111/basr.70045
available.
Teaching
Courses
Summer semester 2026
Bachelor courses:
- Module "Controlling", consisting of:
- Lecture Operational Controlling (3HIEBL102V)
- Lecture Strategic Controlling (3HIEBL103V)
- Bachelor's seminar
Master's courses:
- Module "Operational Controlling", consisting of:
- Lecture Operational Controlling Systems (3HIEBL206V)
- Lecture Management Control Systems (3HIEBL207V)
- Exercise Operational Controlling (3HIEBL214V)
Winter semester 2025/26
Bachelor courses:
- Module "Cost and Revenue Accounting", consisting of:
- Lecture Cost and Revenue Accounting (3HIEBL101V)
- Exercise in cost and revenue accounting (3HIEBL111V)
- Bachelor's seminar
Master's courses:
- Module "Strategic Controlling", consisting of:
- Lecture Strategy and Controlling (3HIEBL205V)
- Lecture Group and Investment Controlling (3HIEBL204V)
- Exercise Strategic Controlling (3HIEBL213V)
Final theses
The Chair of Business Administration, Management Accounting and Control offers Bachelor's and Master's theses on various topics within the Chair's research profile. The theses are advertised each semester by means of an application procedure.
Please note the application deadline (usually before the start of the semester) under "News".
Research and publications
Description of the research focus areas and list of focus areas
The research activities of the Chair of Management Accounting and Control can be divided into three central areas:
1. behavioral management accounting and control research ("Psychological Management Accounting Research/PMAR"): The focus of a behavioural science perspective is on the possibilities and limits of supporting and influencing decision-making or problem-solving processes in organizations. In contrast to model-theoretical approaches, the chair's research is characterized by an empirical investigation of the mental processes and actions of real actors. A particular research focus is the investigation of dark character traits and their implications for management accounting & control (corporate psychopathy research).
2. consequences of digital change for management accounting & control ("Controlling 4.0"): As digitalization continues to permeate more and more aspects of business and social life, management accounting & control practices are also in the midst of profound change. The aim of the chair is to explore how these digital technologies influence organizational decision-making processes and what implications this has for the future of advice-giving. The aim is also to develop a deeper understanding of the optimal use of AI in management accounting & control processes.
3. normative and strategic aspects of management accounting & control (in particular ethics and sustainability): In the context of increasing societal sustainability expectations on companies, they are more and more challenged to create long-term value that is not only economic, but also social and environmental in nature. This raises the question of how management accounting & control processes can support this transformation. Among other things, the chair researches how management accounting & control can reflect and support not only organizational financial performance, but also the social and ecological impact of corporate decisions.
Focus areas
- Behavioral management accounting & control research ("Psychological Management Accounting Research/PMAR")
- Consequences of digital change for management accounting & control ("Controlling 4.0")
- Normative and strategic aspects of management accounting & control (in particular ethics and sustainability)
Publications
Publications
- Fuchs, F. (2026): Corporate Psychopaths as Risk Factors: The Role of Managerial Controls and Competition for Risk Governance. Strategic Change, online first.
- Bauch, K.A. / Fuchs, F. (2026): The Price of Reporting: How Monetization of Sustainability Information Affects the Perception of Reporting Appropriateness. Business and Society Review, 131(1), 1-13.
- Fuchs, F. / Lingnau, V. (2026): Organizational strategic defense against the menace of corporate psychopaths. In C. Boddy, B. Sheehy, & B. B. Arnold (eds.): Research Handbook on Corporate Psychopathy, Cheltenham,182-194.
- Fuchs, F. / Friedek, A. (2025): Corporate psychopaths in focus: Implications for behavioral science-oriented controlling. Journal of Management Accounting, 37(4), 18-24.
- Fuchs, F. / Lingnau, V. (2024): The Homo Economicus as a Prototype of a Psychopath? A Conceptual Analysis and Implications for Business Research and Teaching. Journal of Business Ethics, 195(4), 763-777.
- Lingnau, V. / Beham, F. / Fuchs, F. (2023): Das Phänomen "Betrieb" revisited: Ein integrativer Ansatz zur Neukonzeption des Erfahrungsobjekts der Betriebswirtschaftslehre aus systemtheoretischer Perspektive, Hamburg, https://www.verlagdrkovac.de/volltexte/13430/978-3-339-13431-8_OpenAccess.pdf.
- Mayer, B. / Fuchs, F. / Lingnau, V. (2023): Decision-Making in the Era of AI Support: How Decision Environment and Individual Decision Preferences Affect Advice-Taking in Forecasts. Journal of Neuroscience Psychology and Economics, 16(1), 1-11.
- Lingnau, V. / Fuchs, F. / Beham, F. (2022): The Link Between Corporate Sustainability and Willingness to Invest: New Evidence From the Field of Ethical Investments. Journal of Management Control, 33(3), 335-369.
- Lingnau, V. / Fuchs, F. (2022): Controlling and ethics. In: Becker, W. et al. (eds.): Handbuch Controlling, 2nd edition, Wiesbaden, 1023-1041.
- Fuchs, F. (2022): Subject-independent, analytical business ethics: justification and relevance as practical-normative business ethics, Wiesbaden.
- Lingnau, V. / Fuchs, F. (2021): Controlling and ethics. In: Becker, W. et al. (eds.): Practical Handbook of Controlling, Wiesbaden, 1-19.
- Lingnau, V. / Fuchs, F. / Beham, F. (2021): The status quo trap - Or: It can kill you not being "good" enough. In: Wellbrock, W. et al. (eds.): Sustainable consumption: Best practices from science, business practice, society, administration and politics, Wiesbaden, 33-51.
- Lingnau, V. / Fuchs, F. (2020): The company - redefined. Wisu, 49(12), 1282-1288.
- Lingnau, V. / Beham, F. / Fuchs, F. (2020): Der Betrieb, das unbekannte Wesen - Eine Neukonzeption des Erfahrungsobjektes der Betriebswirtschaftslehre aus systemtheoretischer Perspektive, Hamburg.
- Lingnau, V. / Fuchs, F. (2019): The subject as a bearer of responsibility in the economy? On the limits of individual responsibility in the globalized knowledge society and the justification of business ethics. Journal of Business and Economic Ethics, 20(2), 231-257.
- Lingnau, V. / Fuchs, F. / Beham, F. (2019): The Impact of Sustainability in Coffee Production on Consumers' Willingness to Pay: New Evidence from the Field of Ethical Consumption. Journal of Management Control, 30(1), 65-93.
- Lingnau, V. / Fuchs, F. (2018): The end of shareholder unanimity? The limits of the standard economic approach and a behavioral counter-proposal, Kaiserslautern.
- Lingnau, V. / Fuchs, F. / Beham, F. / Jacobsen, W. (2018): Empirical research in management accounting - A guide, Kaiserslautern.
- Lingnau, V. / Fuchs, F. / Dehne-Niemann, T. E. (2017): The Influence of Psychopathic Traits on the Acceptance of White-Collar Crime: Do Corporate Psychopaths Cook the Books and Misuse the News? Journal of Business Economics, 87(9), 1193-1227
