Clemens Löffler, Senior Researcher of the Competence Center for Business Controlling & Accounting presented his paper at the internationally renowned Manufacturing & Service Accounting Research Conference.
From 19 to 21 June 2024, the Manufacturing & Service Accounting Research Conference (MSAR) took place at Aarhus University in Denmark. MSAR is a prestigious biennial conference where international academics, researchers and practitioners discuss control, cost and performance management issues across a broad spectrum of organizations in both the manufacturing and service sectors. Direct engagement with operational processes has always been a central feature of the academic papers presented at this conference.
This year’s conference focused primarily on sustainability accounting and the question of how accounting can promote the transformation towards more sustainability. Clemens Löffler presented his paper “Delegation of contracting rights to promote CSR in multi-tier supply chains” in line with this focus topic. In his paper, he explored the possibilities of delegating contracting rights to promote corporate social responsibility in multi-tier supply chains.
“The conference was an ideal opportunity to exchange ideas with international colleagues and discuss with entrepreneurs and practitioners,” says Clemens Löffler about his visit to Denmark.