PROF. DR. MAIK LACHMANN Department of Economics and Management Chair of Accounting and Management Control Berlin Institute of Technology, Germany Tel.: (+49) 30 314-25334 Fax: (+49) 30 314-25040 Email: maik.lachmann@tu-berlin.de RESEARCH AND TEACHING INTERESTS Research Teaching Performance Measurement, Incentive Systems, Fair Value Accounting, Decision Usefulness of Accounting Information, Performance Related Compensation of Executives, Recognition and Disclosures, Managerial Accounting in the Health Care Sector, Behavioral Accounting Managerial Accounting, Financial Accounting, Experimental Methods ACADEMIC APPOINTMENTS 10/2014-present Berlin Institute of Technology, Germany, Department of Economics and Management, Full Professor of Accounting and Management Control 10/10-09/2014 TU Dortmund University, Germany, Department of Business, Economics and Social Sciences, Assistant Professor of Managerial Accounting 01/12-04/12 University of Southern California, Leventhal School of Accounting, Los Angeles, USA, Visiting Scholar 04/06-09/10 University of Münster, Germany, Münster School of Business and Economics, Research Associate in Managerial Accounting 10/06-11/09 Academy of Business Administration and Public Management, Münster, Germany, Lecturer 04/07-07/08 Academy of Business Administration and Public Management, Essen, Germany, Lecturer EDUCATION 04/06-07/10 University of Münster, Germany, PhD Doctor rerum politicarum, summa cum laude Dissertation: The Use of Managerial Accounting Tools in Hospitals An Empirical Study in Germany 08/05-12/05 Oglethorpe University, Atlanta, Georgia, Exchange Semester Studies in Business Administration 10/00-12/05 TU Dortmund University, Germany, Diploma in Business Administration Diplom-Kaufmann, summa cum laude Majors: Managerial Accounting, Financial Accounting, Management, Taxation 1
OTHER PROFESSIONAL EXPERIENCE 04/07-08/07 BMS Consulting GmbH, Düsseldorf, Consultant 04/04-07/04 Daimler AG, Düsseldorf, Managerial Accounting Department 03/03-05/03 Dokom Gesellschaft für Telekommunikation mbh, Dortmund, Managerial Accounting Department 09/01-10/01 Porten & Partner mbh, Dortmund, Financial Accounting Department TEACHING EXPERIENCE 10/2014-present Berlin Institute of Technology, Germany Financial Accounting, Cost Accounting, International Financial Accounting, Concepts and Techniques of Managerial Accounting and Control, Seminar on Accounting 10/10-09/2014 TU Dortmund University Cost Accounting, Applications of Management Control, Introduction to Financial Accounting, Managerial Accounting in Health Care Organizations, Experimental Accounting Research, Case Studies in Managerial Accounting, International Case Competition 04/06-09/10 University of Münster Managerial Accounting Seminar, International Case Competition, Advanced Accounting, Concepts and Tools of Managerial Accounting, Applications of Managerial Accounting, Financial Accounting 04/06-09/10 Executive MBA in Accounting & Controlling, Münster Cost Accounting, Investment Management 10/06-11/09 Academy of Business Administration and Public Management, Münster Cases in Business Administration 04/07-07/08 Academy of Business Administration and Public Management, Essen Managerial Accounting SELECTED AWARDS, HONORS AND RESEARCH GRANTS 2013-2014 Research grant of the Jackstädt Stiftung, research project Competitive strategies and their implementation in hospitals 2013 Highly Commended Paper Award 2013 of the Journal of Accounting and Organizational Change 2013 Conference Best Paper Award, Annual Conference of the International Association for Accounting Education & Research (IAAER), Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing 2013 Research grant of the German Academic Exchange Service for conference participation 2011 Research grant of the German Academic Exchange Service for conference participation 2
SELECTED PUBLICATIONS Monographs Lachmann, Maik (2010), The Use of Managerial Accounting Tools in Hospitals An Empirical Study in Germany, Wiesbaden [in German]. Selected Articles in Refereed Journals Lachmann, Maik, Rouven Trapp, Felix Wenger (2015): Performance measurement and compensation practices in hospitals: An empirical analysis in consideration of ownership types, in: European Accounting Review, forthcoming. Lachmann, Maik, Ulrike Stefani, Arnt Wöhrmann (2014): Fair value accounting for liabilities: presentation format of credit risk changes and individual information processing, in: Accounting, Organizations and Society, forthcoming. Georgi, Michael, Maik Lachmann (2014): Salesforce incentive systems an interdisciplinary review and research agenda, in: Problems and Perspectives in Management, Vol. 12, 2014, No. 4: 21-40. Lachmann, Maik, Thorsten Knauer, Rouven Trapp (2013), Strategic Management Accounting Practices in Hospitals Empirical Evidence on their Dissemination under Competitive Market Environments, in: Journal of Accounting and Organizational Change, Vol. 9, 2013, No. 3: 336-369 (Highly Commended Paper Award 2013). Sommer, Friedrich, Maik Lachmann, André Judith (2013), Performance dependency of executive compensation in the financial and economic crisis an analysis of fixed and variable compensation components considering corporate governance mechanisms, in: Journal of Business Economics, Vol. 83, Special Issue 2: 89-122 [in German]. Kentrup, Stefan, Andreas Hoffjan, Maik Lachmann (2013), Corporate political activities in regulated markets An empirical analysis of determinants, actions and strategies, in: Zeitschrift für betriebswirtschaftliche Forschung, Vol. 65, No. 6: 342-371 [in German]. Lachmann, Maik, Stephanie Schroer (2012), The role of management accountants in hospitals under competitive market environments A case study, in: Controlling Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 24, No. 11: 626-632 [in German]. Lachmann, Maik, Sabine Knothe (2012), Development of Business Schools into Performance-Driven International Institutions An Empirical Survey in Germany, in: Administration and Public Management Review, Vol. 10, No. 1: 53-72. Lachmann, Maik, Arnt Wöhrmann, Andreas Wömpener (2011), Acquisition and Integration of Fair Value Information on Liabilities into Investors Judgments, in: Review of Accounting and Finance, Vol. 10, No. 4: 385-410. Lachmann, Maik, Thorsten Knauer (2011), Capital Market Reactions to Layoff Announcements: The Impact of Reasons, Size, and Social Responsibility, in: Journal of Business Economics, Vol. 81, No. 10: 1109-1140 [in German]. Lachmann, Maik (2011), Investment Decisions in Hospitals in the Context of a Changed Reimbursement System Empirical Evidence, in: Controlling Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 23, No. 7: 143-148 [in German]. Lachmann, Maik, Wolfgang Berens, Andreas Wömpener (2011), Tools of Management Accounting in German Hospitals Potentials for Competitive Advantages and Status Quo, in: Das Gesundheitswesen, Vol. 73, No. 3: 51-60 [in German]. 3
Lachmann, Maik, Arnt Wöhrmann, Andreas Wömpener (2010), Investor Reaction to Changes in the Fair Value of Liabilities An Experimental Study, in: Journal of Business Economics, Vol. 80, No. 11: 1179-1206 [in German]. Book Chapters Piontkowski, Jan O., Andreas Hoffjan, Maik Lachmann and Lukas D. Schuchardt (2012), Determinants of the Implementation and Long-term Use of Inter-Organizational Cost Management Tools An Experimental Investigation, in: Davila, Tony, Marc Epstein, Jean-François Manzoni (Ed.), Studies in Managerial and Financial Accounting Performance Measurement and Management Control: Global Issues, Bingley: 223-246. Lachmann, Maik, Arnt Wöhrmann, Andreas Wömpener (2009), Investment Appraisal, in: Seppelfricke, P. (Editor): Financial Accounting for Executives, Düsseldorf: 1-64. Conferences Global Management Accounting Research Symposium (GMARS) 2014, Sydney, Australia: Is Empirical Management Accounting Research Progressing Evidence on its Diversity and Methodological Sophistication over Three Decades, jointly with Rouven Trapp and Irene Essert. European Accounting Association Annual Meeting 2013, Paris, France: Performance Management in Hospitals in the Light of Regulatory Influences. Conference on Performance Measurement and Management Control 2013, Barcelona, Spain: Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Hospital Regulation, jointly with Rouven Trapp and Felix Wenger. Accounting, Behavior and Organization Research Conference 2012, Atlanta, USA: Fair Value Accounting for Liabilities: Presentation Format of Credit Risk Changes and Information Processing, jointly with Ulrike Stefani and Arnt Wöhrmann. American Accounting Association Annual Meeting 2012, Washington, D.C., USA: Strategic Management Accounting Practices in Hospitals Empirical Evidence on their Dissemination under Competitive Market Environments. International Accounting and Auditing Conference 2012, Amsterdam, Netherlands: Fair Value Accounting for Liabilities: Presentation Format of Credit Risk Changes and Information Processing. Conference on Performance Measurement and Management Control 2011, Nice, France: Determinants of the implementation and long-term use of inter-organizational cost management tools an experimental investigation. Conference on Performance Measurement and Management Control 2011, Nice, France: Development of business schools into performance-driven international institutions an empirical survey in Germany. European Accounting Association Annual Meeting 2011, Rome, Italy: Acquisition and Integration of Fair Value Information on Liabilities into Investors Judgments. Annual Conference for Management Accounting Research 2011, Vallendar, Germany: Strategic Management in Hospitals Empirical Evidence of a Nationwide Study. Annual Conference for Management Accounting Research 2011, Vallendar, Germany: Layoff Announcements and its Impacts on Shareholder Value. American Accounting Association Annual Meeting 2010, San Francisco, USA: Changes in Credit Risk in Non-Professional Investor's Processing of Fair Value Accounting Information on Liabilities. 4
European Financial Reporting Research Group Annual Meeting 2010, Stirling, Scotland: Changes in Credit Risk in Non-Professional Investor's Processing of Fair Value Accounting Information on Liabilities. American Accounting Association Annual Meeting 2009, New York, USA: Formal and Informal Contribution Management Accountant's Role in the Strategy Process. American Accounting Association Annual Meeting 2009, New York, USA: Does Fair Value Accounting for Liabilities Mislead Non-Professional Investors? European Accounting Association Annual Congress 2008, Rotterdam, Netherlands: Implementing a Sarbanes-Oxley Act Compliant Internal Control System at a Japanese Subsidiary Opportunities and Challenges. European Accounting Association Annual Congress 2007, Lisbon, Portugal: The Impact of Changes in Health Care Financing on Management Accounting in Hospitals. 5