Martin Luther University Halle-Wittenberg



Friede Springer Stiftungslehrstuhl für Unternehmensethik & Controlling

phone: (0345) 55-23371
fax: (0345) 55-27196

room 115
Große Steinstraße 73
06108 Halle (Saale)

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Business Ethics & Management Accounting

Welcome to bema!

Our mission as an economics field is to improve the world today and for future generations through excellent research, education and community engagement. We want to understand, communicate and change the economic, social and personal transformation processes of an increasingly complex world. We do this in the areas of sustainability, digitalisation and governance.

The team of the Chair of Business Administration, in particular Business Ethics and Controlling, implements this in courses, projects and scientific research.

• In teaching, for example, the topics of sustainability and corporate responsibility are integral parts of various courses at Bachelor's and Master's level. Governance, on the other hand, is an important topic, especially in our management accounting courses. (details)

• In research, we are currently working on AI-generated information for decision support in some projects. An important question here is, for example, how strongly decision-makers trust such information. (details).

• Our cooperation with companies is primarily through projects with the Wittenberg Center for Global Ethics e.V. In seminars, dialogue processes and other cooperation projects, topics such as "Corporate Digital Responsibility", Compliance and Sustainability play an important role with regard to the divisional goals (details).

Our website is bilingual! Um auf Deutsch zu wechseln, klicken Sie auf die kleine Deutschlandflagge oben rechts.

Annual report 2023

Annual report 2023

The latest bema-newsletter is now available. It comprises an introduction of the chair including insights into research and teaching of the first five years. Take a look at the brochure here!


Research stay during summer semester 2024

Philipp Schreck will spend this summer semester as a visiting researcher in the Accounting Group at Syddansk Universitet (SDU) in Denmark.

Schmalenbach Stipendium Bewerbungsfrist 30.11.2023

Liebe Studierende,
wir möchten euch darauf hinweisen, dass die Bewerbungsfrist für das Schmalenbach Stipendium für Masterstudierende der BWL bis zum 30.11.2023 läuft. Im Flyer befinden sich alle weiteren Informationen. Viel Erfolg!
2023_Flyer_CareerCenter.pdf (4.7 MB)  vom 06.11.2023

Successful Conference "The Is and Ought of Business Ethics"

From October 4 to 6, on the occasion of the 25th anniversary of the Wittenberg Center for Global Ethics    (WCGE), the conference "The Is and Ought of Business Ethics: Empirical Evidence and Normative Arguments brought into Dialogue" took place in Lutherstadt Wittenberg. In cooperation with the WCGE, our chair organized the conference and also presented current research projects. Many thanks to all participants for the interesting discussions and the inspiring exchange between the interface of empirical and normative business ethics.

Conference and workshop participation of our bema PhD student Artur Klingbeil

Artur Klingbeil presented the first results of his study in collaboration with Cassandra Grützner and Philipp Schreck "Overtrust in algorithms - An online behavioral study on trust and reliance in AI advice" at the CEPE 2023 conference in Chicago, which was about "Human-AI Interaction and the Future: Values, Responsibilities, and Freedoms". He also participated in the Workshop on Teaching Professional Business Ethics at the Georgetown University (Washington, D.C.). Here he discussed with other participants the challenges of teaching business ethics and gained insights into different teaching methods.

Published Paper of former bema PhD student Rebecca C. Ruehle

25.04.2023: We are thrilled to announce that our former bema PhD student Rebecca C. Ruehle recently published a paper with the title „The Moral Permissibility of Digital Nudging in the Workplace: Reconciling Justification and Legitimation“ in the scientific journal Business Ethics Quarterly based on the findings of her doctoral research. You find the paper here   .

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