Martin Luther University Halle-Wittenberg

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Research at bema

Our research focuses on various issues from Business Ethics as well as Management Accounting, while the two fields are frequently connected to each other. We apply various methods, including theoretic-conceptual as well as empirical research.

Photo by Helloquence on Unsplash.

Photo by Helloquence on Unsplash.

Normative Business Ethics

What should we expect from companies? Are these expectations justified? And how should companies react to such expectations? These and other issues are researched in normative business ethics.

Exemplary publications and projects:

  • van Aaken & Schreck (Eds.). (2015). Theorien der Wirtschafts- und Unternehmensethik.Frankfurt a.M.: Suhrkamp.
  • Pies, Schreck, & Homann (2018). Single-Objective v. Multi-Objective Theories of the Firm: Using a Constitutional Perspective to Resolve an Old Debate. Manuscript in preparation.
  • Schreck, van Aaken, & Donaldson (2013). Positive Economics and the Normativistic Fallacy: Bridging the Two Sides of CSR. Business Ethics Quarterly, 23(2), 297-329.

Behavioral Business Ethics

Behavioral Business Ethics is a field concerned with empirical research of moral judgement and behavior. Rather than normatively justifying moral claims, behavioral business ethics is about ethical analysis of actual decisions, its determinants, and outcomes.

Exemplary publications and projects:

  • Altemeyer-Bartscher, Bershadskyy, Schreck, & Timme (2017). Endogenous Institution Formation in Public Good Games: The Effect of Economic Education. IWH Discussion Paper 2017-29.
  • Schreck & Küpper (Eds.). (2017). Experimental (Business) Ethics [Special Issue]. Journal of Business Economics, 87(9).
  • Piest & Schreck (2018). A Review of the Empirical Literature on the Effect of Competition on Unethical Behavior. Manuscript in preparation.
  • Schreck (2016). Experimental Economics and Normative Business Ethics. University of St. Thomas Law Journal, 12(2), 360-380.

Corporate Social Responsibility and Sustainability Management

Work in this area is dealing with operational management of corporate social responsibility and sustainability. This concerns questions of strategic management, external reporting and accounting of social and environmnent issues, as well as performance measurement.

Exemplary publications and projects:

  • Kannenberg, L. & Schreck, P. (2018). Integrated Reporting: Boon or Bane? A Review of Empirical Research on its Determinants and Implications. Journal of Business Economics, 89(5), 515-567. DOI: 10.1007/s11573-018-0922-8    
  • Schreck, Philipp (2011). Reviewing the Business Case for Corporate Social Responsibility: New Evidence and Analysis. Journal of Business Ethics 103(2), 167-188.
  • Schreck (2011). Ökonomische Corporate Social Responsibility Forschung – Konzeptionalisierung und kritische Analyse ihrer Bedeutung für die Unternehmensethik. Zeitschrift für Betriebswirtschaft (ZfB)81(7), 745-769.
  • Schreck & Raithel (2018). Corporate Social Performance, Firm Size, and Organizational Visibility—Distinct and Joint Effects on Voluntary Sustainability Reporting. Business & Society, 57(4), 742-778.

Behavioral Management Accounting

In this research area, we study the relevance of behavioral findings for the desing of information and incentive systems. Different cognitive and affective restrictions lead to suboptimal decisions, for instance because of limited information processing capacities or unconcious biases. This needs to be considered when designing instruments of management accounting.

Exemplary publications and projects:

  • Endrikat, Hartmann, & Schreck (Eds.). (2017). Social and Ethical Issues in Management Accounting and Control [Special Issue]. Journal of Management Accounting and Control, 28(3).
  • Hartmann & Schreck (2018). Rankings, Performance and Sabotage: The Moderating Effects of Target Setting. European Accounting Review, 27(2), 363-382.
  • Hofmann & Schreck (2018). Volume or Value? How Competitive Control Systems Affect Task Strategy and Effort. Running research project.
  • Schreck (2015). Honesty in Managerial Reporting: How Competition Affects the Benefits and Costs of Lying. Critical Perspectives on Accounting, 27, 177-188.
Photo by Christian Fregnan on Unsplash

Photo by Christian Fregnan on Unsplash


Brown Bag Seminar

The Brownbag Seminar offers an informal setting in which the bema team can discuss current research activities and results. More...

Research Workshop: Ethics and Accounting

We invite internationally recognized researchers to discuss current research proceedings. More...