Professorship of Managerial Accounting & Control
The Chair of Managerial Accounting & Control is part of the Faculty of Business Administration at the University of Sustainability. In our research, we deal with various aspects of the design and use of management control systems and controlling instruments, which we examine using different theoretical and methodological approaches. In teaching, we cover a wide range of topics such as accounting, controlling, sustainability controlling, sustainability-oriented investment and financing, as well as methodology courses.
Univ.-Prof. Dr. Arthur Posch
Head of the Professorship of Managerial Accounting & Control
E-Mail: arthur.posch (at) uni-sustainability.at
Arthur Posch is a professor at the University of Sustainability. Previously, he was a professor at the Institute of Tourism, Wine Business & Marketing at IMC Krems, an assistant professor at the Institute of Accounting and Controlling at the University of Bern (tenure track), and an assistant professor at the Institute of Management at WU Vienna. He earned his doctorate in Strategic Management and completed his habilitation in the field of Controlling at WU Vienna (with research semesters at Maastricht University).
His research focuses on the use of management control systems and controlling instruments in innovation and risk management, as well as on the role of control systems and instruments in organizational transformation processes in the areas of sustainability (ESG) and digitalization.
Dr. Posch also investigates multidisciplinary research questions of broader societal interest, such as how nursing professionals can play a more important role in healthcare innovation and how hospitals can address the leaky pipeline problem among female physicians.
Through his diverse collaborations with companies and hospitals, Dr. Posch has gained deep insights into various functions and industries. Many of his research projects have been funded by third-party grants (acquired external funding > €300,000). Dr. Arthur Posch’s research has been published in leading international academic journals such as Accounting, Organizations and Society, Journal of Management Accounting Research, and Long Range Planning.
Selected Publications
- Enterprise Risk Management as Part of the Organizational Control Package: Review and Implications for Management Accounting Research. Braumann, E., Hiebl, M. R. W., Posch, A. (2024). Journal of Management Accounting Research, 36(2): 7-29.
- Integrating Risk into Control System Design: The Complementarity between Risk-Focused Results Controls and Risk-Focused Information Sharing. Posch, A. (2020) Accounting, Organizations and Society, 86
- Tone from the Top in Risk Management: A Complementarity Perspective on How Control Systems Influence Risk Awareness. Braumann, E., Grabner, I., & Posch, A. (2020).Accounting, Organizations and Society, 84
Research
In our research, we address various aspects of corporate management (e.g., management through results, behavioral guidelines, values, and management through training and personnel development), which we examine using different theoretical and methodological approaches.
Our theory-driven research primarily relies on quantitative methods and focuses in particular on how organizations develop and use management control systems and controlling instruments in areas of high uncertainty—such as innovation, risk, and crisis management. We also explore the role of management control systems and controlling instruments in organizational transformation processes in the fields of sustainability and digitalization. In our research, we explicitly refer to the Sustainable Development Goals and examine their implications for management control systems and controlling instruments.
The subjects of our research include, among others:
- Corporate management and controlling in the context of sustainable development (ESG, Sustainable Development Goals)
- Risk management & management control systems and instruments
- Management control systems and instruments in corporate innovation management
- Management control systems and instruments in healthcare
- Controlling & predictive analytics
