Univ.-Prof. Dr. rer. pol. habil. Bernhard Hirsch

WOW 3.1 - Professur für Allgemeine Betriebswirtschaftslehre, insbesondere Controlling
Gebäude 36, Zimmer 2244
+49 89 6004 4209
+49 89 6004 4212

Univ.-Prof. Dr. rer. pol. habil. Bernhard Hirsch

Bernhard Hirsch is professor for management accounting at Bundeswehr University Munich since september 2006. From 2001 to 2006 Bernhard Hirsch was working as a scientific assistant and post-graduate at the chair of controlling and telecommunications (Prof. Dr. Jürgen Weber) at the WHU-Otto Beisheim School of Management in Vallendar. In spring 2006 he graduated with his thesis “behavioural controlling”. During his stay at WHU he was in charge as managing director for the “Center of Controlling and Management”, in which leading German incorporations are cooperating with scientists.

Bernhard Hirsch was Visiting Scholar at the University of Texas at Austin (2005) and received a doctor´s degree at the university of Witten/Herdecke in 2001. He studied economics both at the Catholic University in Eichstätt-Ingolstadt and at the Svenska Handelshögskolan in Helsinki.


Selected Publications:

The influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities, in: Schmalenbach Business Review, Vol. 72 (2020), S. 271-298 (with Christian Nitzl, Dennis Hilgers und David Lindermüller).

The effects of legal versus business education on decision making in public administrations with a Weberian tradition, in: Business Research, Vol. 12 (2019), S. 455-478 (with Tim Rosengart und Christian Nitzl).

Interorganizational trust and agency costs in credit relationships between savings banks and SMEs, Journal of Banking and Finance, Vol. 97 (2018), S. 37-50 (with Christian Nitzl und Matthias Schoen).

The Neglected Mediating Role of Self-Efficacy in the Goal-Setting Process in Local Public Administrations, Journal of Business Economics, Vol. 88 (2018), S. 41-63 (with Stefan Reemts und Christian Nitzl).

The impact of clawback provisions on information processing and investment behavior, in: MAR Management Accounting Research, Vol. 37 (2017), S. 1-11 (with Bernhard E. Reichert und Matthias Sohn).

Behavioral Effects of Sustainability-Oriented Incentive Systems, in: Business Strategy and the Environment, Vol. 26 (2017), S. 163-181 (with Robert Huber).

The drivers of a superior’s trust formation in his subordinate: The manager-management accountant example, in: Journal of Accounting & Organizational Change, Vol. 12 (2016), 472-503 (with Christian Nitzl).

The Influence of Corporate Social Performance on Employer Attractiveness in the Transport and Logistics Industry: Insights from German Junior Talent, in: International Journal of Physical Distribution & Logistics Management, Vol. 45 (2015), S. 486-505 (with Matthias Sohn, Werner Sohn und Thorsten Klaas-Wissing).

Functional fixation and the balanced scorecard: Adaption of BSC users´ judgment processes, in: Journal of Accounting & Organizational Change, Vol. 10 (2014), S. 540-566 (with Joachim Schauß und Matthias Sohn).