Headergrafik - Business School

Chair of Management Accounting & Control

Niels Dechow

About the Chair

Behavioral Controlling finds its way into German and international finance departments. “Katalyst instead of analyst”, this is what is required from the CFOs of tomorrow. Nowadays’ CFOs must not only be able to estimate, but also to moderate. Increasingly, finance executives need to see the bigger picture and to deal holistically with the duties and responsibilities of their colleagues and employees. Briefly: calculating figures was yesterday - moderation figures is tomorrow! Thus, a comparative approach of the strengths and weaknesses of German or Anglo-Saxon practice is particularly vital to illustrate precisely the scope of action of a modern CFO in the field of Management Control. More details are available on the FINANCE blog “Controlling 2020” where Prof. Dechow periodically publishes new articles.

In addition to his lectures within the Bachelor-, Master- and MBA-programs, starting in fall term 2016 Prof. Dechow is going to offer lectures in “Professional Training” for obtaining the CMA degree (Certified Management Accountant).

In 2014, led by Niels Dechow the EBS University could attain as the first European university an IMA accreditation for its teaching “External and Internal Accounting”. On this basis Prof. Dechow can now enhance quality and curriculum of the chair according to the international standards of the CMA degrees.

**IMA Endorsement: EBS the first European school to receive this special recognition from IMA

Following more than a dozen American colleges and universities, Germany’s EBS Business School has been recognized through IMA®’s (Institute of Management Accountants) Higher Education Endorsement Program as the first European school to achieve this distinction.

“Properly trained accountants are vital to the success of businesses and economies around the world. We’re pleased that EBS is supporting management accounting education and preparing its students for this important career path,” said Raef Lawson, Ph.D., CFA, CMA, CPA, IMA vice president of research and policy and professor-in-residence.**

Practical and scientific focus:

  • Accounting and Performance Measurement & Management
  • Behavioral Controlling
  • Value-Oriented Controlling & Management
  • Risk Management

Educationally Prof. Dechow works with a variety of methods:

  • Classical lecture
  • Teaching based on case studies
  • Real-life learning
  • Action learning in the context of consulting field studies


Research and Focus
- Enterprise Resource Planning Systems - Enterprise Risk Management - Co-Opetition - Behavioral Controlling, including - Performance Management & Personal Controlling - Organizational Change & Accounting - Simulation-based Planning - Integrated Reporting

Gustav-Stresemann-Ring 3
65189 Wiesbaden