Research activities

Research activities of the chair focus on questions around cost accounting and the impacts generated by the use of management accounting instruments. The direction of research is empirical-positivistic. Next to large-scaled research designs, current research questions experimentally explore incentive systems and the impact of cost information on decision making.

The chairs of management accounting and financial accounting of the University of Fribourg and Bern organize a shared research seminar and offer herewith a platform for interested colleagues, students and doctoral candidates to get informed about current research results.