Department of Management and Entrepreneurship (MUT)
Dr Werner Jackstädt Endowed Chair in Management Control & Accounting
Information provision, decision support and behaviour management in the age of artificial intelligence – shaping the future!
The research and teaching activities of theDr Werner Jackstädt Endowed Chair in Management Control & Accounting focus on how to record business matters appropriately, how information can be made available in line with needs, how processes can be designed appropriately, and how the behaviour of decision-makers and staff can be steered in a targeted manner, whilst taking into account the existence of intelligent systems and high levels of uncertainty.
In our teaching, we impart sound specialist and methodological knowledge in the fields of management control and accounting. In doing so, we aim to equip students with the ability to think independently, critically and academically soundly, and to encourage them to act in a responsible and entrepreneurial way.
In our research, we investigate how business decisions can be improved through appropriate planning and control tools, as well as information and decision-support systems. To this end, we analyse human decision-making behaviour and examine how this can be purposefully influenced through appropriate performance measurement and incentive design. In doing so, we take into account both traditional issues in corporate management and the new opportunities and challenges posed by digital transformation and the use of artificial intelligence.
Dr Julia Ortner has held the Dr Werner Jackstädt Endowed Chair in Management Control & Accounting since October 2026.
Chairperson
Dr.
Julia Ortner
Chair Holder
Faculty of Management, Economics and Society (Department of Management and Entrepreneurship) | Dr. Werner Jackstädt Endowed Chair of Management Accounting and Control
Alfred-Herrhausen-Straße 50
58455 Witten
Room number: E90
Orcid ID: 0000-0002-5388-5047
Research
Our research focuses on two key areas: performance measurement and incentive design,and digital transformation in management accounting and AI-supported decision-making.
Key areas
Performance measurement and incentive design
A key focus of our research is on performance measurement and incentive design as essential tools for effective, long-term corporate governance. We investigate how the performance of companies and decision-makers should be measured appropriately and how incentive systems should be designed to promote well-informed decisions and goal-oriented behaviour. In doing so, we also consider how risks should be taken into account appropriately.
Digital transformation in management accounting and AI-driven decision-making
Digital transformation and the increasing use of artificial intelligence are fundamentally changing the information base, decision-making processes and management capabilities within organisations. Against this backdrop, we are investigating how digital technologies, intelligent information systems and AI-supported tools influence decision-making and corporate management. In particular, our focus is on the effects on the quality of decision-making, motivation and performance of decision-makers.
Performance measurement and incentive design
A key focus of our research is on performance measurement and incentive design as essential tools for effective, long-term corporate governance. We investigate how the performance of companies and decision-makers should be measured appropriately and how incentive systems should be designed to promote well-informed decisions and goal-oriented behaviour. In doing so, we also consider how risks should be taken into account appropriately.
Digital transformation in management accounting and AI-driven decision-making
Digital transformation and the increasing use of artificial intelligence are fundamentally changing the information base, decision-making processes and management capabilities within organisations. Against this backdrop, we are investigating how digital technologies, intelligent information systems and AI-supported tools influence decision-making and corporate management. In particular, our focus is on the effects on the quality of decision-making, motivation and performance of decision-makers.
Current research projects
Publications
All publications from theDr Werner Jackstädt Endowed Chair in Management Control & Accountingat UW/H are gradually being included in the university bibliography.
Monograph
- Designing Incentive-Compatible Remuneration Schemes for the Executive Board and Supervisory Board, Springer Gabler, Wiesbaden 2017; also a PhD thesis, University of Mainz 2016.
Leading publications in scientific journals
- Evaluating a population-based screening programme for the early detection of liver fibrosis and cirrhosis in primary care in Germany: a cost assessment study, BMJ Open, Issue 9 (Vol. 15), 2025, e090442 (in collaboration with F. Lammert and the SEAL Consortium).
- Dynamics of Reliance on Algorithmic Advice, Journal of Behavioural Decision Making, Issue 4 (Vol. 37), 2024, e2414 (in collaboration with A. Gill, R. Gillenkirch and L. Velthuis).
- How do patients with (false) positive screening results experience a screening programme for liver cirrhosis or fibrosis in Germany? A qualitative study, *Health Expectations*, Issue 5 (Vol. 26), 2023, pp. 1923–1930 (with U. Fichtner, E. Farin-Glattacker and the SEAL Consortium).
- Structured Early Detection of Asymptomatic Liver Cirrhosis: Results of the population-based liver screening programme SEAL, Journal of Hepatology, Issue 3 (Vol. 77), 2022, pp. 695–701 (with C. Labenz, A. Arslanow, F. Lammert, P. R. Galle and the SEAL Consortium).
- Incentive systems for risky investment decisions under unknown preferences, *Management Accounting Research*, Vol. 36, 2017, pp. 43–50 (with L. Velthuis and D. Wollscheid).
Further publications in academic journals
- Value-based performance measurement in the context of investment management – An integrative approach, *Controlling – Journal of Performance-Oriented Corporate Management*, Issue 1, 2023, pp. 28–34 (with W. Lennartz, A. Velthuis and L. Velthuis).
- Costs of a structured early detection programme for advanced liver fibrosis and cirrhosis: insights into the ‘plus’ of Check-up 35+, Journal of Gastroenterology, Vol. 60, 2022, pp. 1371–1381 (with L. Velthuis, R. van Ewijk, F. Lammert and the SEAL Consortium).
- Comment on Schosser (2018) ‘Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited’, Games, Issue 4 (Vol. 9), 2018, 93.
- A Different Approach to Depreciation, Controlling & Management Review, Issue 6 (Vol. 59), 2015, pp. 34–39 (with F. Böckling and L. Velthuis).
Research reports for policy-makers
- Official evaluation report of the SEAL project – Health care economics evaluation section (in collaboration with L. Velthuis and R. van Ewijk), online publication: Joint Federal Committee, 2022.
- Official Results Report of the SEAL Project – Health Care Economics Evaluation Section (in collaboration with L. Velthuis and R. van Ewijk), online publication: Joint Federal Committee, 2022.
Teaching
The aim of our teaching is to offer students lasting added value in terms of subject-specific knowledge and methodology, whilst at the same time fostering their personal development. The focus is on imparting academically sound academic knowledge and analytical skills, as well as encouraging independent, critical and reflective thinking. We aim to equip students to systematically analyse complex business management issues, critically evaluate different approaches to solutions, and make academically sound decisions. At the same time, we aim to foster their courage and initiative, encourage them to act with self-confidence and entrepreneurial spirit, and raise their awareness of the associated social responsibility.
Combining academic rigour with the current challenges of business practice is an integral part of our teaching approach. To this end, we specifically address developments such as digital transformation, the use of artificial intelligence and the importance of sustainability in our courses. Practical case studies and guest lectures by decision-makers from renowned companies offer students valuable insights into the current challenges facing business practice.
Courses
| Course | BA / MA | Summer Term / Winter Term | ECTS | Language | Examination method |
|---|---|---|---|---|---|
| External Accounting | Bachelor’s | Summer / Winter | 5 | German | Written examination |
| Internal Accounting | Bachelor’s | Winter | 5 | German | Written examination |
| Financial Management | Bachelor’s | Winter | 5 | English | Term paper (case study) |
Bachelor’s degree programmes
- External Accounting
The ‘External Accounting’ seminar provides an introduction to financial accounting and systematically explains the structure of external accounting. Upon successful completion of the seminar, students will be able to understand, prepare and independently interpret annual financial statements. They will be able to assess and critically reflect on the impact of their future business decisions on the company’s net assets, financial position and profitability, as well as on society.
- Internal Accounting
The ‘Internal Accounting’ seminar systematically introduces students to the fundamentals of cost accounting. They will learn about cost types, cost centres and cost objects (including fixed and flexible budget costing) based on full and partial costing. The seminar programme is supplemented by lectures from selected industry partners.
- Financial Management (taught in English)
The ‘Financial Management’ seminar provides students with an introduction to the principles of financial management, internal accounting and controlling. In addition, they will learn about the key controlling tools used in real-world business settings and discover how technology influences financial management and decision-making in general. Throughout the seminar, financial management is examined from behavioural and performance perspectives; for example, participants discuss the subjectivity of financial management and whether controlling tools actually reflect reality.
Master’s degree programmes
The department is currently being established. We are in the process of developing our teaching programme and look forward to offering Master’s-level modules to you soon.
Theses
Interested students have the opportunity to undertake Bachelor’s and Master’s theses under the supervision of Dr Ortner or Mr Kraft. If you are interested, please feel free to speak to us or contact us by email.
Student assistant (m/f/d) wanted
To support our research and teaching activities, we are looking for a student assistant (m/f/d) to start immediately, working 4–6 hours per week (specified in the contract as monthly hours, approx. 17–26 hours per month).
Your responsibilities
- Literature research and synthesis
- Assistance with data collection and analysis, e.g. in behavioural economics experiments
- Assisting with the preparation of teaching sessions
- Maintaining the department’s website
Your profile
- Registration on a Bachelor’s or Master’s degree programme
- Interest in management accounting, accounting and/or artificial intelligence
- Enjoyment of quantitative methods
- A meticulous and independent approach to work
- Very good command of German and English
We look forward to receiving your application (a short covering letter, CV and current academic transcript) by email to Dr Julia Ortner (Julia.Ortner@uni-wh.de) or Marc Kraft (Marc.Kraft@uni-wh.de).
Dr Werner Jackstädt Endowed Chair in Management Control & Accounting
Research methodology
Our research is quantitatively oriented and is characterised by methodological diversity. We utilise theoretical and analytical models, behavioural economics experiments and multivariate statistical methods to analyse primary and secondary data. In doing so, we also incorporate interdisciplinary approaches to examine business management issues from a variety of perspectives.