At the Chair of Financial Accounting, we conduct research in the area of behavioral accounting and aim to improve our understanding of the use and provision of accounting information by economic actors as well as their respective decisions in order to make suggestions for improving accounting information-based decision-making in practice. This follows the basic understanding that a main purpose of accounting is the provision of decision-useful information.

We conduct this research primarily against the background of current social and economic developments, such as digitalization and the associated increase in the availability of information. Sample questions which the research of the chair would like to contribute to answering are for example: What is the impact of various forms of corporate communication in light of the fact that an increasing number of investors are conducting transactions on mobile devices? How can artificial intelligence be used to increase employee satisfaction and the effectiveness of vincentives? What drives unethical behavior at the level of middle management? Experimental research methods are used to answer these questions.

Current research can be found on SSRN.