Our Institute

The Institute of Management Accounting and Control of WHU is a leading think tank in the area of management accounting and control. Under the joint directorship of Professor Marko Reimer, Professor Utz Schäffer and Professor Jürgen Weber, the Institute bundles the numerous activities of the associated professors, doctoral students and other staff members in research, teaching and business engagement.

In our research, we want to learn about the counterpart role in the finance function (i.e. the role of CFOs, controllers and financial directors) as part of organized learning and critique. In our teaching, we want to contribute to the education of responsible leaders in the finance function and beyond.

In our engagement with business, we serve by accompanying the transformation of the finance function and the development of the controlling profession as controllers move closer to becoming active business partners of management. We propagate the concept of controlling as a function that is not limited to planning and providing data, but is an aspect of corporate governance that affects all facets of management. In doing so, we focus on the interaction between controllers and managers by examining the behavioral aspects of controlling. Our current view is that recent developments in IT, increasing globalization, and other factors are supporting a further fundamental transformation of the finance function and the controlling profession as a whole.


Professor Dr.

Marko Reimer



Professor Dr.

Utz Schäffer



Professor Dr. Dr. h.c.

Jürgen Weber