Thomas M. Fischer

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Thomas M. Fischer (* 1961 in Munich ) is a German economist . Since 2006 he has held the chair for business administration , in particular accounting and controlling, at the economics and law faculty of the Friedrich-Alexander-Universität Erlangen-Nürnberg . Fischer conducts research in the areas of digital controlling , management reporting and management of shared services .

Career

After training as an industrial clerk, Fischer studied economics (business administration) at the University of Augsburg from 1983 to 1988 . After working as a research assistant with Adolf G. Coenenberg , he obtained his doctorate in 1992. rer. pole. at the University of Augsburg. As a post-doc he was a Visiting Research Scholar at the University of Virginia, Charlottesville (USA) in 1995 . He completed his habilitation in 1997 as a DFG postdoctoral fellow and received the venia legendi for business administration from the University of Augsburg . His habilitation thesis was not published.

Fischer was appointed to various universities: From 1997 to 2002 he held the chair for corporate accounting and controlling, auditing and fiduciary management at the Leipzig Graduate School of Management . In 2000, Fischer received an offer from Heinrich Heine University in Düsseldorf , which he refused. Thereafter, from 2003 to 2006, Fischer held the chair for General Business Administration, Controlling and Auditing at the Catholic University of Eichstätt-Ingolstadt . There he was responsible for the development and management of the first course "Business Administration Auditing". From 2013 to 2015, Fischer was visiting professor with a teaching position at the University of St. Gallen (Switzerland). He was also visiting research professor at the Tuck Business School at Dartmouth College , Hanover (New Hampshire, USA).

Functions and offices

From 2002 to 2004, Fischer headed the working group for DRS 15 “Management Reporting” at the DRSC . From 2013 to 2015 he coordinated the activities of the “World Intellectual Capital Initiative (WICI)” in Germany (together with Robert Obermaier). Fischer is a member of leading international and national academic associations, including the European Accounting Association, American Accounting Association and Association of University Lecturers for Business Administration , whose "Accounting" commission he headed from 2015 to 2016. He is also a founding member and scientific director of the “Shared Services” working group at Schmalenbach-Gesellschaft für Betriebswirtschaft eV There he also acts as a member of the advisory board and was an appointed member of the “Financial Accounting” working group.

Publications

Fischer has published a large number of scientific articles in well-known refereed journals and book publications. His 1991 contribution "Process Costing - Strategic Reorientation in Accounting" (together with Adolf G. Coenenberg ) is one of the most frequently cited controlling articles. Fischer is the co-author of leading textbooks, such as the textbook “Kostenrechnung und Kostenanalyse” (together with Adolf G. Coenenberg and Thomas Günther ) and the textbook “Controlling” (together with Klaus Möller and Wolfgang Schultze ).

Publications (selection)

  • with Marcell Vollmer (Ed.): Successful management of shared services . Journal for Business Research (ZfbF). Special issue. No. 70 . Wiesbaden 2017.
  • with Adolf G. Coenenberg and Thomas Günther: cost accounting and cost analysis . 9th edition. Stuttgart 2016.
  • with Klaus Möller and Wolfgang Schultze: Controlling - Basics, Instruments, Perspectives . 2nd Edition. Stuttgart 2015.
  • with Inge Wulf (ed.): Intellectual capital statements in medium-sized companies - capital market communication, intangible assets, management reports, integrated reporting and XBRL . Stuttgart 2013.

Web links

Individual evidence

  1. Utz Schäffer, Christoph Binder and Markus Gmür: Structure and Development of Controlling Research - A Citation and Cocitation Analysis of Controlling Articles in German-Language Scientific Journals from 1970 to 2003 . In: Zeitschrift für Betriebswirtschaft (ZfB) . tape 76 , no. 4 , 2006, p. 395-440 .