Skip to main content

Research in the Financial Management Study Programs is conducted jointly with the Competence Center for Business Controlling and Accounting and in close coordination with the Institute for Digital Transformation and Strategy.

In general, the core subjects of the study programs are covered in four subject areas:

  • Auditing, Accounting, International Accounting
  • Financial Markets and Sustainability
  • Controlling and Business Analytics
  • Tax Consulting, Tax Audit Effectiveness, Tax Compliance

Research topics such as the further development of accounting or organizational design are also covered. The focus here is on business analytics in accounting, changes in professional fields and the effects of financial instruments. Current publications and research work also deal with topics such as earnings structures and their connection with risk tolerance, business analytics and effects on corporate management or the influence of artificial intelligence on price negotiations in business.

Research Areas

Development of Accounting

  • Business Analytics in Accounting
  • Changes in the professional fields
  • Corporate Taxation and Transfer Pricing

Corporate Management

  • Incentives and Performance Measurement
  • Transfer Pricing
  • Impact of financing instruments
  • Sustainability Reporting
  • Sustainability in Value Chains

Business Analytics in Finance & Controlling

  • Digitalization of Controlling
  • Data-based decision-making
  • Job and career profiles in controlling

Practical Approach

Practical Projects

Tax knowledge in practice - capital assets, real estate taxation, holding companies, company acquisitions

Practical projects by students of the Bachelor’s program in Finance, Accounting & Taxation in the winter semester 2024/25 at FHWien der WKW:

  • Complex regulations on the taxation of capital assets: The students investigated how different types of investment income, including dividends, interest and income from silent partnerships, are taxed.
  • The complex world of real estate taxation: Students looked at different types of tax such as real estate income tax, real estate transfer tax, value added tax and legal transaction fees.
  • Tax framework conditions for holding companies and the effects of stricter international requirements: The students examined the relevant tax regulations and analyzed the potential advantages of an Austrian holding company.
  • On the complex topic of company acquisitions: Students compared the advantages and disadvantages of asset deals and share deals, examined ways to minimize transaction taxes and dealt with financing issues in company acquisitions.

>> Learn more

Transparency and sustainability in reporting - in cooperation with Saubermacher AG and KPMG Austria

In the course of the project, the 3rd semester students prepared an analysis of the group structure and identified economic activities based on the six environmental objectives of the EU Taxonomy Regulation. In addition, they assessed technical criteria and transferred these into the calculation of the KPIs. Finally, they created a reporting form for the necessary qualitative information for non-financial reporting.

>> Learn more

Publications & Presentations

The publications and presentations of our experts can be found here.

Publications Database

Research News

Team

Dr. Thomas Lerchl

Dr. Thomas Kaufmann-Lerchl

Head of Financial Management Study Programs

Head of Competence Center for Business Controlling & Accounting

Head of Program
MSc Controlling

Publications
Clemens-Löffler

DI Dr. Clemens Löffler

Academic Expert & Lecturer
Competence Center for Business Controlling & Accounting

Senior Researcher
MOC Coordinator

Publications
Christopher Liska

Christopher Liska BA MA

Academic Expert & Lecturer
Competence Center for Business Controlling & Accounting

Publications
Portrait Andrea Hauer

Andrea Hauer, MSc (WU)

Academic Expert & Lecturer (E-Learning)
Competence Center for Business Controlling & Accounting