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Prof. Dr. Maik Lachmann

Lupe

Straße des 17. Juni 135
10623 Berlin
Room: H 6181

Phone: +49 30 314-25 334

Mail:

Office Hours:

Monday, 10 am - 11 am 

Short CV

Short CV Prof. Dr. Maik Lachmann
Since 2019
Technical University of Berlin: Vice Dean of Research,
School of Economics and Management
Since 2014

Technical University of Berlin: Full Professor for Accounting and Management Control, School of Economics and Management
2017    
University of Florida, Fisher School of Accounting, Gainesville, USA: Visiting professor
2012       
University of Southern California (USC), Leventhal School of Accounting, Los Angeles, USA: Visiting scholar
2010-2014
TU Dortmund University: Assistant Professor for Managerial Accounting, School of Business and Social Sciences
2010
Doctor rerum politicarum, summa cum laude, dissertation: The Use of Managerial Accounting Tools in Hospitals – An Empirical Study in Germany
2006-2010
University of Münster, Münster School of Business and Economics, Research Associate in Managerial Accounting
2006-2010
University of Münster, Münster School of Business and Economics, Lecturer in the Executive MBA Programm “Financial and Managerial Accounting”
2005
Oglethorpe University, Atlanta, Georgia, Exchange Semester, Studies in Business Administration
2000-2005
TU Dortmund University, Germany, Diploma in Business Administration, Diplom-Kaufmann, summa cum laude

Research Interests

  • Performance Measurement and Incentive Systems
  • Performance Reporting according to IFRS
  • Fair Value Accounting
  • Behavioral Accounting
  • Management Control in the Health Care Sector

Awards

  • Teaching Award 2016 of the School of Economics and Management of the Technical University of Berlin for the best lecture “International Financial Accounting according to IFRS”

  • Teaching Award 2015 of the Technical University of Berlin

  • Teaching Award 2015 of the School of Economics and Management of the Technical University of Berlin for the best lecture “Concepts and Instruments of Management Accounting and Control”

  • Highly Commended Paper Award 2013 of the Journal of Accounting and Organizational Change, „Strategic Management Accounting Practices in Hospitals – Empirical Evidence on their Dissemination under Competitive Market Environments“

  • Conference Best Paper Award 2013 of the Annual Conference of the International Association for Accounting Education & Research (IAAER), “Fair Value Accounting for Liabilities: Presentation Format of Credit Risk Changes and Individual Information Processing”

  • Award of the University of Münster for the PhD thesis “The Use of Managerial Accounting Tools in Hospitals – An Empirical Study in Germany”

Publications

Monographs

  • Der Einsatz von Controllinginstrumenten in Krankenhäusern – Verbreitung, Kontextfaktoren und Erfolgspotenziale, Wiesbaden, 2010.

 

Publications in refereed Journals

  • The importance of management control systems for startup funding — Empirical evidence from external financiers, with Hanna Schachel, Christoph Endenich and Oliver Breucker, in: Journal of Accounting & Organizational Change, Vol. 17, 2021, forthcoming.
  • Psychology in management accounting and control research: an overview of the recent literature, with Lisa-Marie Wibbeke, in: Journal of Management Control, Vol. 31, 2020, doi.org/10.1007/s00187-020-00302-3
  • The effects of entrepreneurial orientation on strategy choice and management control in nonprofit organizations, with Stephanie Rüsch, Maximiliane Wilkesmann and Karola Bastini, in: Problems and Perspectives in Management, Vol. 17, 2019, No. 3, p. 153-168.

  • Diversity and validity in positivist management accounting research – A longitudinal perspective over four decades, with Rouven Trapp and Irene Trapp, in: Management Accounting Research, Vol. 34, 2017, p. 42-58.
  • Performance measurement and compensation practices in hospitals: An empirical analysis in consideration of ownership types, with Rouven Trapp and Felix Wenger, in: European Accounting Review, Vol. 25, 2016, No. 4, p. 661-686.
  • Fraud characteristics and their effects on shareholder wealth, with Corinna Ewelt-Knauer and Thorsten Knauer, in: Journal of Business Economics, Vol. 85, 2015, No. 9, p. 1011-1047.

  • Fair value accounting for liabilities: presentation format of credit risk changes and individual information processing, with Ulrike Stefani and Arnt Wöhrmann, in: Accounting, Organizations and Society, Vol. 41, 2015, No. 1, p. 21-38.
  • Salesforce incentive systems – an interdisciplinary review and research agenda, with Michael Georgi, in: Problems and Perspectives in Management, Vol. 12, 2014, No. 4, p. 21-40.
  • Die Bewertung von Energieverteilnetzen bei Konzessionsübergängen – Status quo und Perspektiven für eine Neuorientierung, with Jens Meier, Andreas Hoffjan and Nadja Löper, in: Betriebswirtschaftliche Forschung und Praxis, Vol. 66, 2014, No. 3, p. 283-298.
  • Strategic Management Accounting Practices in Hospitals – Empirical Evidence on their Dissemination under Competitive Market Environments, with Thorsten Knauer and Rouven Trapp, in: Journal of Accounting and Organizational Change (JAOC), Vol. 9, 2013, No. 3, p. 336-369 (Highly Commended Paper Award 2013).
  • Performanceabhängigkeit der Vorstandsvergütung in der Finanz- und Wirtschaftskrise – eine Analyse fixer und variabler Vergütungskomponenten unter Berücksichtigung von Corporate Governance-Mechanismen, with Friedrich Sommer and André Judith, in: Zeitschrift für Betriebswirtschaft (ZfB), Vol. 83, 2013, Special Issue 2, p. 89-122.
  • Wie betreiben Unternehmen Lobbying? Eine empirische Analyse der Einflussfaktoren, Ausgestaltungsformen und Strategien, with Stefan Kentrup and Andreas Hoffjan, in: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf), Vol. 65, 2013, No. 6, p. 342-371.
  • Strategische Handlungsoptionen in regulierten Branchen – Unternehmerische Einflussnahme auf regulatorische und politische Entscheidungsprozesse in der Energiewirtschaft, with Andreas Hoffjan and Nils Fiedler, in: Betriebswirtschaftliche Forschung und Praxis (BFuP), Vol. 65, 2013, No.  4, p. 357-372.
  • Acquisition and Integration of Fair Value Information on Liabilities into Investors’ Judgments, with Arnt Wöhrmann and Andreas Wömpener, in: Review of Accounting and Finance, Vol. 10, No. 4, 2011, p. 385-410.
  • Kapitalmarktreaktionen auf Personalabbauprogramme: Welchen Einfluss haben Motiv, Umfang und Freiwilligkeit?, with Thorsten Knauer, in: Zeitschrift für Betriebswirtschaft (ZfB), Vol. 81, 2011, No. 10, p. 1109-1140.
  • Investorenreaktionen auf die Fair Value-Bilanzierung von Verbindlichkeiten nach IFRS – eine experimentelle Untersuchung, with Arnt Wöhrmann and Andreas Wömpener, in: Zeitschrift für Betriebswirtschaft (ZfB), Vol. 80, 2010, No. 11, p. 1179 -1206.
  • Der Einsatz von Controllinginstrumenten in Krankenhäusern – Erfolgspotenziale und Status quo, with Wolfgang Berens and Andreas Wömpener, in: Das Gesundheitswesen, Vol. 73, 2011, No.l 3, p. 51-60.

 

Publications in non-refereed Journals

  • Open Innovation – Mit welchen Controllinginstrumenten können Großunternehmen ihre Startup-Kooperationen steuern?, zusammen mit Hanna Schachel, in: Controlling – Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 31. Jg., 2019, Spezialausgabe Frühjahr, S. 16-20.
  • Die Fair-Value-Hierarchie als Möglichkeit zur Bilanzpolitik? Eine experimentelle Untersuchung unter Berücksichtigung der Unternehmensprofitabilität, with Sophia Stark, in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 18, 2018, No. 5, p. 216-222.
  • Hedge Accounting: Umstellung von IAS 39 auf IFRS 9 – Auswirkungen am Beispiel der Automobilindustrie, with Theresa Herrmann and Christopher Burkhardt, in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 16, 2016, No. 11, p. 525-530.
  • Integration von Business Intelligence und Knowledge Management zur Analyse quantitativer und qualitativer Daten im Customer Relationship Management, with Stephanie Rüsch and Monika Palloks-Kahlen, in: Controlling – Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 27, 2015, No. 1, p. 42-48.
  • Determinanten der fixen Komponente der Vorstandsvergütung: Eine empirische Analyse im Kontext von Vertragsneuverhandlungen, with Jessica Nathmann, Friedrich Sommer and Ivo Schedlinsky, in: Zeitschrift für Corporate Governance, Vol. 9, 2014, No. 6, p. 255-261.
  • Eine kritische Analyse der internationalen Konzernrechnungslegung nach IFRS 10-12 vor dem Hintergrund der Ziele des IFRS-framework, with Katharina Kümpel and Jonas Hagen, in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 13, 2013, No.  12, p. 573-580.
  • Die Rolle des Controllers in Krankenhäusern unter aktuellen Wettbewerbsbedingungen – Eine qualitative Befragung, with Stephanie Schroer, in: Controlling – Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 24, 2012, No. 11, p. 626-632.
  • Dashboards, with Felix Wenger, in: Controlling – Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 24, 2012, No. 12, p. 714.
  • Development of Business Schools into Performance-Driven International Institutions - An Empirical Survey in Germany, with Sabine Knothe, in: Administration and Public Management Review, Vol. 10, 2012, No. 1, p. 53-72.
  • Dashboards im Gesundheitswesen – Integrierende Analyseinstrumente für das Krankenhaus-Controlling, with Felix Wenger, in: Zeitschrift für Controlling & Management, Vol. 55, 2011, No 4, p. 224-227.
  • Investitionscontrolling in Krankenhäusern im Kontext veränderter Finanzierungsbedingungen – Eine empirische Analyse, in: Controlling – Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 23, 2011, No. 7, p. 347-353.

 

Book Chapters

  • Nachhaltigkeitscontrolling eine anwendungsorientierte Erweiterung der Controllingkonzeption, with Anna Faust and Fares Getzin, in: Hoffjan, Andreas/Knauer, Thorsten/Wömpener, Andreas (Ed.): Controlling: Konzeptionen Instrumente Anwendungen, Schäffer Poeschel 2017, p. 127-139.
  • Controlling im Gesundheitswesen, with Stephanie Rüsch and Felix Wenger, in: Becker, Wolfgang /Ulrich, Patrick (Ed.): Praxishandbuch Controlling, Springer 2015, p. 1-18.
  • Determinants of the Implementation and Long-term Use of Inter-Organizational Cost Management Tools – An Experimental Investigation, with Jan O. Piontkowski, Andreas Hoffjan and Lukas D. Schuchardt: in: Davila, Tony/Epstein, Marc/Manzoni, Jean-François (Ed.): Studies in Managerial and Financial Accounting – Performance Measurement and Management Control: Global Issues, Bingley 2012, p. 223-246. 
  • Investitionscontrolling, with Arnt Wöhrmann and Andreas Wömpener, in: Seppelfricke, P. (Ed.): Finanzwissen für Führungskräfte, Düsseldorf 2009, p. 1-64.

 

Invited Paper Presentations

  • Management Accounting Section Midyear Meeting 2018, Scottsdale, USA: Constraining versus Facilitating: The Dual Role of Management Control Systems and Organizational Tension - An Empirical Exploration in a Hospital Setting, with Rouven Trapp and Felix Wenger.
  • Management Accounting Research Group Annual Meeting 2016, Birmingham, England: The Effects of Entrepreneurial Orientation on Strategy Choice and Management Control, with Stephanie Rüsch and Maximiliane Wilkesmann.
  • European Accounting Association Annual Meeting 2015, Glasgow, Schottland: Is Empirical Management Accounting Research Progressing – Evidence on its Diversity and Methodological Sophistication over Three Decades, with Rouven Trapp and Irene Essert.
  • Global Management Accounting Research Symposium (GMARS) 2014, Sydney, Australien: Is Empirical Management Accounting Research Progressing – Evidence on its Diversity and Methodological Sophistication over Three Decades, with Rouven Trapp and Irene Essert.
  • European Accounting Association Annual Meeting 2013, Paris, France: Performance Management in Hospitals in the Light of Regulatory Influences, with Rouven Trapp and Felix Wenger.
  • Conference on Performance Measurement and Management Control 2013, Barcelona, Spain: Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Hospital Regulation, with Rouven Trapp and Felix Wenger.
  • Accounting, Behaviour and Organization Research Conference 2012, Atlanta, USA: Fair Value Accounting for Liabilities: Presentation Format of Credit Risk Changes and Information Processing, with Arnt Wöhrmann und Ulrike Stefani.
  • American Accounting Association Annual Meeting 2012, Washington, D.C., USA: Strategic Management Accounting Practices in Hospitals – Empirical Evidence on their Dissemination under Competitive Market Environments, with Thorsten Knauer and Rouven Trapp.
  • Asian-Pacific Conference on International Accounting Issues, 2012, Maui, USA: Fair Value Accounting for Liabilities: Presentation Format of Credit Risk Changes and Information Processing, with Arnt Wöhrmann and Ulrike Stefani.
  • International Accounting and Auditing Conference 2012, Amsterdam, Netherlands: Fair Value Accounting for Liabilities: Presentation Format of Credit Risk Changes and Information Processing, with Arnt Wöhrmann and Ulrike Stefani.
  • Conference on Performance Measurement and Management Control 2011, Nizza, France: Determinants of the implementation and long-term use of inter-organizational cost management tools – an experimental investigation, with Jan O. Piontkowski, Andreas Hoffjan and Lukas D. Schuchardt.
  • Conference on Performance Measurement and Management Control 2011, Nizza, France: Development of business schools into performance-driven international institutions – an empirical survey in Germany, with Sabine Knothe.
  • European Accounting Association Annual Meeting 2011, Rome, Italy: Acquisition and Integration of Fair Value Information on Liabilities into Investors’ Judgments, with Arnt Wöhrmann and Andreas Wömpener.
  • Dortmunder Forum Technisches Management 2011, Dortmund: Pay for poor Performance: Vorstandsvergütungspraxis deutscher Konzerne, with Friedrich Sommer and André Judith.
  • Annual Conference for Management Accounting Research 2011, Vallendar: Strategisches Management und Controlling in Krankenhäusern - Ergebnisse einer bundesweiten empirischen Untersuchung, with Thorsten Knauer.
  • Annual Conference for Management Accounting Research 2011, Vallendar: Berichterstattung über Personalabbauprogramme und Shareholder Value, with Thorsten Knauer.
  • American Accounting Association Annual Meeting 2010, San Francisco, USA: Changes in Credit Risk in Non-Professional Investor's Processing of Fair Value Accounting Information on Liabilities, with Arnt Wöhrmann and Andreas Wömpener.
  • European Financial Reporting Research Group Annual Meeting 2010, Stirling, Schottland: Changes in Credit Risk in Non-Professional Investor's Processing of Fair Value Accounting Information on Liabilities, with Arnt Wöhrmann and Andreas Wömpener.
  • American Accounting Association Annual Meeting 2009, New York, USA: Does fair value accounting for liabilities mislead non-professional investors?, with Andreas Wömpener and Arnt Wöhrmann.
  • American Accounting Association Annual Meeting 2009, New York, USA: Formal and informal contribution – management accountant's role in the strategy process, with Andreas Wömpener and Arnt Wöhrmann.
  • European Accounting Association Annual Congress 2008, Rotterdam, Netherlands: Implementing a Sarbanes-Oxley Act compliant internal control system at a Japanese subsidiary – opportunities and challenges, with Veit Müller.
  • European Accounting Association Annual Congress 2007, Lissabon, Portugal: The impact of changes in health care financing on management accounting in hospitals.

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