Inspiring Exchange on Experimental Research in Management Accounting

The EXRIMA events are a joint initiative by Professor Dr Thorsten Knauer (Ruhr University Bochum), Professor Dr Friedrich Sommer (University of Bayreuth), and Professor Dr Arnt Wöhrmann (Justus Liebig University Giessen). Since 2012, they have been held biennially, rotating between the three universities. The University of Bayreuth previously hosted the event in 2019.

This year, Professor Laura Wang, Ph.D., from the University of Illinois Urbana-Champaign (USA), joined as co-organiser and lead lecturer for the EXRIMA Summer School. Her high-calibre experimental research has been published in top-tier journals such as The Accounting Review, Management Science, and Contemporary Accounting Research. She has received multiple accolades for her early-career achievements, including recognition as “Best Early-Career Researcher in Management Accounting” by the American Accounting Association. The 16 international participants especially benefitted from her insights and advice on research at this career stage.

A few weeks prior to the main event, participants attended an introductory online workshop on experimental research in management accounting. They also received an extensive reading package to allow for a deep dive into discussion during the first three days of the Summer School. In addition to exploring the characteristics of a robust experiment and the key factors for publishing in leading academic journals, this year’s spotlight was on the motivation behind experimental studies. This was illustrated through recent publications and working papers, including research on artificial intelligence in management accounting and controlling practices for socially driven enterprises.

While the studies discussed yielded many positive and insightful findings, participants were reassured by the realisation that almost every high-profile publication still holds potential for improvement.

Since the first EXRIMA Summer School in 2012, participants have had the opportunity to present their own research projects—whether as initial ideas, early findings, or already drafted working papers—and receive valuable feedback. This opportunity is likely unique within the German management accounting landscape, particularly at such an early stage of the “project life cycle.” The researchers expressed deep appreciation for the constructive and encouraging input from fellow participants, Professor Wang, and the organisers.

The event was made possible through the generous support of the Dr Werner Jackstädt Foundation as well as AICPA & CIMA.

Alongside the official programme, the event offered numerous opportunities for informal exchange and for building and expanding both national and international networks—for instance, during the evening activities of the Summer School or the Franconian-style Conference Dinner.