Accounting is often defined as “the language of business". It deals with gathering, processing and disclosing information. Accounting information is used in organizations for planning and control purposes. It is also used by capital market participants and other external stakeholders in economic decision making. Research and teaching activities in financial and managerial accounting and related areas are concentrated in the Accounting Department of the Frankfurt School of Finance & Management.
Using empirical and experimental research methods, members of the Accounting Department are currently working on the following projects:
- performance measurement, economic and psychological consequences of incentive and information systems,
- consequences of corporate disclosures,
- current corporate governance issues such as compensation contract design,
- determinants of accounting "qualities“ and the influence of managerial type on financial reporting behavior,
- auditing and enforcement of financial accounting information.
Teaching and Transfer
Members of the Accounting Department teach in the School’s Doctoral and its Bachelor- and Master programs. In particular, the department contributes to the “Master in Auditing” program and the Bachelor in "Business Administration with a focus on Auditing in cooperation with KPMG". Our training activities include a seminar on “Accounting under IFRS” within the Financial Management and Strategy Week. We also offer customized solutions for individual training and educational demands.