Deutschsprachige Controllinglehrstühle an der Schwelle zum Generationswechsel

Legitimacy and Identity in Germanic Management Accounting Research

“…out of which we only considered articles on Controlling practice for our publication analysis. 3 About half of the Controlling chairs that were established in the previous West German federal states and all Controlling chairs that were established in the new East German federal states after 1990 were additional chairs and did not replace other chairs (see Binder and Schäffer, 2005). 4 Despite its name, the German Academic Association for Business Research represents scholars in Germany, Austria and the German-speaking parts of Switzerland.…”

“…Within the next 15 years, 12 additional chairs were created. During the 1990s and the first years of the 21st century, Controlling experienced a veritable boom at the 92 business faculties (betriebswirtschaftliche Fakultäten) in Germany, Austria and the Germanspeaking parts of Switzerland, resulting in 72 Controlling chairs by 2004 (Binder and Schäffer, 2005). 3 Adding to these several chairs which are not explicitly termed Controlling but whose holders actually engage in Controlling research and teaching, one can see that Controlling has become an established discipline within the university system -at least in terms of the number of professorships and chairs.…”

“…First, it has taken place at the center-stage of Controlling research and has at times dominated the research agenda rather than being conceived of as only one of many relevant issues. Second, it has been particularly persistent: it is still going on today, more than 30 years after the establishment of the first chair of Controlling at a German university and with now more than 70 chairs in Germany, Austria and the German-speaking parts of Switzerland (Binder and Schäffer, 2005).…”