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Professorship in Management Accounting


Professor Sohn joined the European University Viadrina as a professor of management accounting in 2019. He was previously at Zeppelin University, Friedrichshafen. He received B.Sc. and M.Sc. degrees in economic psychology from the University of Basel and a doctorate (Dr. rer. pol.) in management accounting from Bundeswehr University Munich.

Professor Sohn’s research focuses on judgment and decision making in managerial accounting, with an emphasis on management control practices, management compensation schemes, performance evaluation, and (un-)ethical managerial behavior. He also works with scholars from neighboring disciplines, like public management, or business ethics. His research has been published in academic journals such as Management Accounting Research, Journal of Accounting and Organizational Change, or the International Journal of Physical Distribution and Logistics Management. His research has also been featured in the public press, e.g., Barron’s, The International Banker, Le Temps, VoxEU, or the Frankfurter Allgemeine Zeitung.

Professor Sohn teaches cost accounting, management control, experimental methods, and business ethics courses in the undergraduate, graduate and PhD program at European University Viadrina. For further information check viaCampus.

Supervision of the thesis

Students who have attended controlling and/or business ethics courses in the bachelor or master program are preferred.

Selected Publications

For a comprehensive list (including working papers), see:

Daumoser, C, Hirsch, B., Sohn, M. (2018) Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature. Journal of Management Control, 1-45.

Hirsch, B., Reichert, B. E. & Sohn, M. (2017) The impact of clawback provisions on information processing and investment behavior. Management Accounting Research, 37, 1-11.

Sohn, M., Sohn, W., Klaas-Wissing, T. & Hirsch, B. (2015) The influence of corporate social performance on employer attractiveness in the transport and logistics industry: Insights from German junior talent. International Journal of Physical Distribution & Logistics Management, 45(5), 486-505.

Hirsch, B., Seubert, A. & Sohn, M. (2015) Visualization of data in management accounting reports: How supplementary graphs improve every-day management judgments. Journal of Applied Accounting Research, 16(2), 221-239.

Schauß, J., Hirsch, B. & Sohn, M. (2014) Functional fixation and the balanced scorecard: Adaption of BSC users´ judgment processes. Journal of Accounting and Organizational Change, 10(4), 540-566.