Professor of Management Accounting & Control
WHU – Otto Beisheim School of Management


  • Controlling & Strategy Execution
  • Roles of CFOs and Controlloers
  • Digital Transformation of Controlling

Professor Schäffer is a full professor of Management Accounting and Control and Director of the Institute of Management Accounting and Control (IMC) at WHU. He also acts as speaker of the Accounting & Control Group.

Prof. Schäffer studied business administration at WHU as well as at the EM Lyon and the Kellogg Graduate School of Management in Chicago. In 1996, he received his doctorate at the Chair of Controlling and Telecommunications at WHU under Professor Jürgen Weber and qualified as a university professor there in 2001. A year later, he accepted the Chair of Business Administration, particularly Management Accounting and Control, at the EBS Business School in Oestrich-Winkel where he also held the academic position of Associate Dean for Research and served as Chair of the Doctoral Committee from 2003 to 2007.

His research focuses on the development, implementation and use of management accounting systems, as well as the influence of top management team members on these systems. Professor Schäffer’s research has been published in many international journals such as Management Accounting Research, European Accounting Review and others. He also serves as reviewer for various scholarly accounting journals and is co-editor of Journal of Management Control, as well as Zeitschrift für Controlling und Management. He is co-author of the leading German-language textbook “Einführung in das Controlling” (16th edition) which has since been translated into Chinese, English, Russian and Polish.

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