Timo Vogelsang
Associate Professor of Managerial Accounting • Professor
Associate Professor of Managerial Accounting
Timo Vogelsang is an Associate Professor of Managerial Accounting at the Frankfurt School of Finance & Management. His research examines how management accounting and control systems shape behavior in organizations. He studies how firms design and use performance information and incentives, including what these instruments signal to employees.
His work addresses relative performance feedback, incentive design, and performance evaluation. Current projects extend this agenda to algorithmic decision tools and digital monitoring in management control, as well as the internal reporting of misconduct.
To identify causal effects, he primarily conducts field experiments in firms, often using data from their management accounting and personnel systems. Depending on the question, he complements this work with laboratory and online experiments, surveys, and archival data.
His research has been published or accepted for publication in the Journal of Accounting Research, The Accounting Review, Management Science, Management Accounting Research, the European Accounting Review, and the Journal of Labor Economics. He serves as an Associate Editor of Accounting Open and on the Editorial Boards of Management Accounting Research and the European Accounting Review.
At Frankfurt School, he teaches managerial accounting at the bachelor level in German and English and has taught doctoral courses on field experiments.
His work on employee attendance and sickness absence contributes evidence to public debate. His research has been featured in, for instance, The Economist, the Financial Times, Harvard Business Review, FAZ, Der Spiegel, and Die Zeit.
You can find his personal website here: www.timovogelsang.com
His work addresses relative performance feedback, incentive design, and performance evaluation. Current projects extend this agenda to algorithmic decision tools and digital monitoring in management control, as well as the internal reporting of misconduct.
To identify causal effects, he primarily conducts field experiments in firms, often using data from their management accounting and personnel systems. Depending on the question, he complements this work with laboratory and online experiments, surveys, and archival data.
His research has been published or accepted for publication in the Journal of Accounting Research, The Accounting Review, Management Science, Management Accounting Research, the European Accounting Review, and the Journal of Labor Economics. He serves as an Associate Editor of Accounting Open and on the Editorial Boards of Management Accounting Research and the European Accounting Review.
At Frankfurt School, he teaches managerial accounting at the bachelor level in German and English and has taught doctoral courses on field experiments.
His work on employee attendance and sickness absence contributes evidence to public debate. His research has been featured in, for instance, The Economist, the Financial Times, Harvard Business Review, FAZ, Der Spiegel, and Die Zeit.
You can find his personal website here: www.timovogelsang.com
- Accounting department
- Professor
- Faculty
PUBLICATIONS
Alfitian, J., Vogelsang, T., 2026. The Hidden Costs of Dismissals: Behavioral Consequences of Impending Termination, Journal of Labor Economics. (forthcoming)
Opitz, S., Sliwka, D., Vogelsang, T., Zimmermann, T., 2025 . The Algorithmic Assignment of Incentive Schemes, Management Science Vol. 71(2), pp. 1546-1563.
Kohler, M., Mahlendorf, M., Seiter, M., Vogelsang, T., 2024. Social Comparison in Multi-Tasking Environments: Sacrificing Overall Performance for Local Excellence?, Journal of Accounting Research Vol. 62(4), pp. 1309-1361.
Vogelsang, T., 2024. Time is (Not) Money:: Incentive Effects of Granting Leisure Time, European Accounting Review Vol. 33(2), pp. 435-459.
Alfitian, J., Sliwka, D., Vogelsang, T., 2024. When Bonuses Backfire: Evidence from the Workplace, Management Science Vol. 70(9), pp. 6395-6414.
Manthei, K., Sliwka, D., Vogelsang, T., 2023. Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls, The Accounting Review Vol. 98(5), pp. 455-479.
Vogelsang, T., 2023. Leisure time, performance pay, and crowding-out, Economics Letters Vol. 231(111266).
Manthei, K., Sliwka, D., Vogelsang, T., 2023. Talking About Performance or Paying for It?: A Field Experiment on Performance Reviews and Incentives, Management Science Vol. 69(4), pp. 2098-2216.
Manthei, K., Sliwka, D., Vogelsang, T., 2021. Performance Pay and Prior Learning: Evidence from a Retail Chain, Management Science Vol. 67(11), pp. 6998-7022.
Vogelsang, T., 2019 . Boni steigern nicht zwingend die Leistung, Controlling & Management Review Jg. 63(3), pp. 24-29.
Danilov, A., Vogelsang, T., 2016. Time for Helping, Journal of the Economic Science Association Vol. 2(1), pp. 36-47.
Opitz, S., Sliwka, D., Vogelsang, T., Zimmermann, T., 2025 . The Algorithmic Assignment of Incentive Schemes, Management Science Vol. 71(2), pp. 1546-1563.
Kohler, M., Mahlendorf, M., Seiter, M., Vogelsang, T., 2024. Social Comparison in Multi-Tasking Environments: Sacrificing Overall Performance for Local Excellence?, Journal of Accounting Research Vol. 62(4), pp. 1309-1361.
Vogelsang, T., 2024. Time is (Not) Money:: Incentive Effects of Granting Leisure Time, European Accounting Review Vol. 33(2), pp. 435-459.
Alfitian, J., Sliwka, D., Vogelsang, T., 2024. When Bonuses Backfire: Evidence from the Workplace, Management Science Vol. 70(9), pp. 6395-6414.
Manthei, K., Sliwka, D., Vogelsang, T., 2023. Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls, The Accounting Review Vol. 98(5), pp. 455-479.
Vogelsang, T., 2023. Leisure time, performance pay, and crowding-out, Economics Letters Vol. 231(111266).
Manthei, K., Sliwka, D., Vogelsang, T., 2023. Talking About Performance or Paying for It?: A Field Experiment on Performance Reviews and Incentives, Management Science Vol. 69(4), pp. 2098-2216.
Manthei, K., Sliwka, D., Vogelsang, T., 2021. Performance Pay and Prior Learning: Evidence from a Retail Chain, Management Science Vol. 67(11), pp. 6998-7022.
Vogelsang, T., 2019 . Boni steigern nicht zwingend die Leistung, Controlling & Management Review Jg. 63(3), pp. 24-29.
Danilov, A., Vogelsang, T., 2016. Time for Helping, Journal of the Economic Science Association Vol. 2(1), pp. 36-47.
Vogelsang, T., 2020. Management Practices and Employee Performance: Causal Evidence from Field- and Laboratory Experiments, (Köln, Universität zu Köln, Diss., 2020.)
Kohler, M., Mahlendorf, M., Seiter, M., Vogelsang, T., 2021. Bessere Performance im Lebensmitteleinzelhandel, Controlling & Management Review Vol. 65(8), pp. 42-45.
Kohler, M., Mahlendorf, M., Seiter, M., Vogelsang, T., 2021. Performance Management im Lebensmitteleinzelhandel, Controlling & Management Review Vol. 65(8), pp. 42-45.
Vogelsang, T., 2020. New Work = New Pay?: Spotboni in Form von Freizeit, Personalführung (6).
Kohler, M., Mahlendorf, M., Seiter, M., Vogelsang, T., 2021. Performance Management im Lebensmitteleinzelhandel, Controlling & Management Review Vol. 65(8), pp. 42-45.
Vogelsang, T., 2020. New Work = New Pay?: Spotboni in Form von Freizeit, Personalführung (6).
Vogelsang, T., Manthei, K., Sliwka, D., 2020. Information Provision and Incentives: A Field Experiment on Facilitating and Influencing Managers' Decisions. (submitted)
Manthei, K., Sliwka, D., Vogelsang, T., 2019. Talking about Performance or Paying for it?: Evidence from a Field Experiment, IZA Discussion Paper No. 12446.
Vogelsang, T., 2019. Time is (Not) Money: Incentive Effects of Granting Leisure Time. (Revise and resubmit)
Manthei, K., Sliwka, D., Vogelsang, T., 2019. Talking about Performance or Paying for it?: Evidence from a Field Experiment, IZA Discussion Paper No. 12446.
Vogelsang, T., 2019. Time is (Not) Money: Incentive Effects of Granting Leisure Time. (Revise and resubmit)

OFFICE HOURS
During the lecture period
By Appointment
Room
E4.83
OFFICE HOURS
During the lecture period
By Appointment
Room
E4.83