Research is an essential part of the professorship of Management Accounting and Controlling. The focus is on the following areas:
- International Controlling
- Accounting of Charge-Regulated Companies (energy and water)
- Controlling of Non-Profit Organizations and Public Pricing Law
- Risk Management
- Controlling of Industry 4.0
- Calculation and Cost Management
In these areas, the professorship is permanently working on projects that contribute to research and create value for project partners.
Results of the research are presented at national and international conferences. The discourse with other scientists validates the generated results and revises them if necessary. The professorship is also (co-)organizer of two conferences: The "Anwendertreffen Preisrecht" and the "Mülheimer Tagung". These conferences connect research and business practice.
In publications, the research results are made available to the public.
Main research topics
The research areas include international controlling, the accounting of pay-regulated companies with the industry focus on energy and water, controlling of non-profit organizations, risk management, controlling of industry 4.0 as well as calculation and cost management. All subject areas are connected by the ambition to conduct empirical research at an internationally high level.
Research on international controlling focuses on the development of solutions for disruptive factors of controlling in an international context, e.g. for the treatment of exchange rate fluctuations in the planning and control process, for the consideration of cultural influences on international controlling or for the inflation adjustment of results in hyperinflationary countries. These questions are incorporated into the textbook “Internationales Controlling”. Special attention is given to international comparative controlling. The observed controlling practices, which differ significantly from country to country, are the starting point for further research. In previous studies, primarily German controlling was compared to the understanding in France, Spain, Latin America, China and the Arabic world.
A special industry focus is set on controlling issues of the supply and disposal industry. In this context, the energy industry as well as the water/wastewater companies are of particular importance. In the field of energy management, the professorship cooperates closely with pay-regulated companies on various questions of corporate management. The main focus is on the effects of incentive regulation on energy suppliers and entrepreneurial response strategies. Against this background, the expert report "Korrekturbedarf bei der Ermittlung von risikolosem Basiszinssatz und Marktrisikoprämie" (only available in German) was written in 2015 together with Prof. Dr. Peter Posch on behalf of BDEW.
In the field of water management, Prof. Dr. Andreas Hoffjan is Scientific Director of a leading German water institute, the IWW - Zentrum Wasser in Mülheim, since 2010. The IWW is a member institute of the Johannes Rau Research Association. The water management research focuses on both, drinking water supply and wastewater disposal. The last mentioned are mainly concerned with the interface between controlling and regulation, including corporate management and efficiency measurement of wastewater disposal.
The research focus on controlling in public administrations, which was established with the dissertation of Prof. Dr. Andreas Hoffjan, supports the existing reform process of the public sector and non-profit organizations. Currently, success factors of public-private partnerships and controlling approaches in foundations are being investigated. These topics are also often discussed from an international comparative perspective, e.g. risk management, in which German and British non-profit organizations were compared.
A special interest lies on pricing in public procurement and public donation. The foundation for this focus lies in the legal commentary for the public price law Ebisch/Gottschalk " Preise und Preisprüfungen bei öffentlichen Aufträgen (Prices and Price Auditing for Public Contracts)", that is published by Prof. Hoffjan in cooperation with the lawyer Hans-Peter Müller. In 2015, Prof. Hoffjan and Prof. Dr. Dörr draw up the assessment for the German Federal Ministry of Economics " Die Bedeutung der Verordnung PR Nr. 30/53 über die Preise bei öffentlichen Aufträgen (The importance of the regulation PR No. 30/53 on prices in public procurement)". Current research in this area focuses on cost allocation as well as on the auditing of cost-based prices in public procurement and donation, as well as special issues in IT costing.
Starting with the habilitation thesis "Risikorechnung für industrielle Auftragsfertiger", the professorship deals with questions of risk management from a management accounting perspective. The research addresses different risk categories, e.g. in the supply chain and environmental risks. Of particular interest are approaches to increase the quality of risk management. Therefore, the contribution of risk management to business success is investigated. In this context, the Supervisory Board also plays an important role, as it has to monitor the effectiveness of the risk management system. The practical relevance of the research regarding risk management is ensured by the close connection of Prof. Dr. Hoffjan with the risk management community, especially in his function as scientific director for risk management courses of the seminar provider Management Circle.
The professorship is part of the Research Training Group "Adaption Intelligence of Factories in a Dynamic and Complex Environment". There, doctoral students from different disciplines work on their doctoral thesis in the field of adaptation planning of factory systems. A special focus of the professorship's research is the analysis of the effects of Industry 4.0 on corporate management. Controllers face numerous challenges due to the volume of data, the heterogeneity of the data and the speed at which it is provided. These concern the improvement of data quality, but also the assurance of data sovereignty with the "single point of truth". These issues are being addressed in close cooperation with scientists from computer science and mechanical engineering.
With a research focus on calculation and cost management, the professorship engages in a field of research with strong practical relevance. Driven by intensifying competition and dynamic markets, companies strongly focus on establishing and maintaining a competitive cost situation. This entails initiating and managing complex mechanisms with an influence on various decisions regarding programs, potentials and processes within the organization. Transformative forces such as the digitalization or structural change in certain industries further increase the level of complexity and possibly change the setting in a fundamental way. Current research activities focus on the impact of such transformational processes on cost management and cost calculation.
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Location & approach
The campus of TU Dortmund University is located close to interstate junction Dortmund West, where the Sauerlandlinie A 45 (Frankfurt-Dortmund) crosses the Ruhrschnellweg B 1 / A 40. The best interstate exit to take from A 45 is "Dortmund-Eichlinghofen" (closer to Campus Süd), and from B 1 / A 40 "Dortmund-Dorstfeld" (closer to Campus Nord). Signs for the university are located at both exits. Also, there is a new exit before you pass over the B 1-bridge leading into Dortmund.
To get from Campus North to Campus South by car, there is the connection via Vogelpothsweg/Baroper Straße. We recommend you leave your car on one of the parking lots at Campus North and use the H-Bahn (suspended monorail system), which conveniently connects the two campuses.
TU Dortmund University has its own train station ("Dortmund Universität"). From there, suburban trains (S-Bahn) leave for Dortmund main station ("Dortmund Hauptbahnhof") and Düsseldorf main station via the "Düsseldorf Airport Train Station" (take S-Bahn number 1, which leaves every 20 or 30 minutes). The university is easily reached from Bochum, Essen, Mülheim an der Ruhr and Duisburg.
You can also take the bus or subway train from Dortmund city to the university: From Dortmund main station, you can take any train bound for the Station "Stadtgarten", usually lines U41, U45, U 47 and U49. At "Stadtgarten" you switch trains and get on line U42 towards "Hombruch". Look out for the Station "An der Palmweide". From the bus stop just across the road, busses bound for TU Dortmund University leave every ten minutes (445, 447 and 462). Another option is to take the subway routes U41, U45, U47 and U49 from Dortmund main station to the stop "Dortmund Kampstraße". From there, take U43 or U44 to the stop "Dortmund Wittener Straße". Switch to bus line 447 and get off at "Dortmund Universität S".
The H-Bahn is one of the hallmarks of TU Dortmund University. There are two stations on Campus Nord. One ("Dortmund Universität S") is directly located at the suburban train stop, which connects the university directly with the city of Dortmund and the rest of the Ruhr Area. Also from this station, there are connections to the "Technologiepark" and (via Campus Süd) Eichlinghofen. The other station is located at the dining hall at Campus Nord and offers a direct connection to Campus Süd every five minutes.
The AirportExpress is a fast and convenient means of transport from Dortmund Airport (DTM) to Dortmund Central Station, taking you there in little more than 20 minutes. From Dortmund Central Station, you can continue to the university campus by interurban railway (S-Bahn). A larger range of international flight connections is offered at Düsseldorf Airport (DUS), which is about 60 kilometres away and can be directly reached by S-Bahn from the university station.
The facilities of TU Dortmund University are spread over two campuses, the larger Campus North and the smaller Campus South. Additionally, some areas of the university are located in the adjacent "Technologiepark".
Street navigation from and to the TU Dortmund University:
The document and the graphic represent the motorways and federal highways around the TU Dortmund University in a very simplified way:
This interactive map helps you find and navigate between facilities and buildings on campus:
This document contains a simple campus map in German and English: