Prof Dr Rouven Trapp

Prof Dr Rouven Trapp holds the professorship for Controlling and Health Management at the Institute of Management Accounting and Control. He previously worked as an assistant professor in the Department of Accounting at the Rijksuniversiteit Groningen in the Netherlands. He completed his academic training; (akad.: ) education in First choice, award of a doctoral degree and Habilitation (postdoctoral teaching qualification) in the subject of Business Management/Administration at the Technical University of Dortmund. During the award of a doctoral degree and habilitation, he worked first as a technical staff member and later as an academic staff (member) at the Chair of Management Accounting and Controlling at the University of Dortmund. He was also a visiting academic at Bristol Business School in England and Columbia University in New York City.

• Controlling in hospitals
• Digitalisation of controlling
• The role of controllers
• Management control systems
• Bibliometric analyses

Articles in peer-reviewed journals

• The Exercise of Informal Influence Through Intra-Organisational Impression Management, with Martijn Pieter van der Steen, in: Accounting, Auditing & Accountability Journal, Vol. 38 (2025), pp. 265-290
• Transparency in Performance Measurement Systems: An Exploration of Rationales and Diverging Perceptions in the Hospital Setting, with Maik Lachmann and Felix Wenger, in: Journal of Management Control, Vol. 35 (2024), pp. 467-507
• Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change, with Sandra Tillema and Paula van Veen-Dirks, in: Contemporary Accounting Research, Vol. 39 (2022), pp. 2058-2089
• The Internationalisation of Management Accounting Research in the German-Speaking Countries - A Longitudinal Study, with Christoph Endenich, Andreas Hoffjan and Anne Krutoff, in: Journal of Accounting & Organizational Change, Vol. 17 (2021), pp. 519-554
• Ethical Implications of Management Accounting and Control - A Systematic Review of the Contributions from the Journal of Business Ethics, with Christoph Endenich, in: Journal of Business Ethics, Vol. 163 (2020), pp. 309-328
• The Psychological Effects of Centrality Bias - An Experimental Analysis, with Irene Trapp, in: Journal of Business Economics, Vol. 89 (2019), pp. 155-189
• Rejection, Reproduction and Reshaping - A Field Study on Global Budget Control Practices in Multinational Companies, with Katharina Ander and Julia Kornacker, in: Qualitative Research in Accounting and Management, Vol. 15 (2018), pp. 24-52
• Toward an Overarching Signaling Framework - The Editorial Teams of North American Accounting Association Journals, with Christoph Endenich, in: Critical Perspectives on Accounting, Vol. 51 (2018), pp. 84-86
• Signaling Effects of Scholarly Profiles - The Editorial Teams of North American Accounting Association Journals, with Christoph Endenich, in: Critical Perspectives on Accounting, Vol. 51 (2018), pp. 4-23
• Diversity and Validity in Positivist Management Accounting Research - A Longitudinal Perspective over Four Decades, with Maik Lachmann and Irene Trapp, in: Management Accounting Research, Vol. 34 (2017), pp. 42-58
• Separation - Integration - and now ...? - An Historical Perspective on the Relationship between German Management Accounting and Financial Accounting, with Michael Brandau, Christoph Endenich and Robert Luther, in: Accounting History, Vol. 22 (2017), pp. 67-91
• Management Accounting Networks in Corporate Processes - A Cross-National Study, with Michael Brandau and Christoph Endenich, in: Journal of Accounting & Organisational Change, Vol. 13 (2017), pp. 25-43
• Performance Measurement and Compensation Practices in Hospitals - An Empirical Analysis in Consideration of Ownership Types, with Maik Lachmann and Felix Wenger, in: European Accounting Review, Vol. 25 (2016), pp. 661-686
• Derivatives Usage, Securitisation, and the Crash Sensitivity of Bank Stocks, with Gregor N. F. Weiß, in: Journal of Banking and Finance, Vol. 71 (2016), pp. 183-205
• Cooperation for Publication? - An Analysis of Co-Authorship Patterns in Leading Accounting Journals, with Christoph Endenich, in: European Accounting Review, Vol. 25 (2016), pp. 613-633
• Harmonising Management Accounting in International Business Units for Consistent Strategy Implementation, with Christoph Endenich, Andreas Hoffjan and Teresa Schlichting, in: Journal of Business Strategy, Vol. 37 (2016), pp. 27-33
• Success effects of an integrated accounting system on the company's internal information supply - An empirical review, with Andreas Hoffjan and Gonn Weide, in: Betriebswirtschaftliche Forschung und Praxis, 66th Vol. (2014), pp. 192-219
• Strategic Management Accounting Practices in Hospitals - Empirical Evidence on their Dissemination under Competitive Market Environments, with Thorsten Knauer and Maik Lachmann, in: Journal of Accounting & Organizational Change, Vol. 9 (2013), pp. 336-369
• On investment security in the context of incentive regulation - An analysis using the example of the instrument of investment measures according to § 23 ARegV, together with Sören Agne, in: Betriebswirtschaftliche Forschung und Praxis, 65th Vol. (2013), pp. 391-408
• Institutional Drivers of Conformity - Evidence for Management Accounting from Brazil and Germany, with Michael Brandau, Christoph Endenich and Andreas Hoffjan, in: International Business Review, Vol. 22 (2013), pp. 466-479
• Delegation between full-time and honorary positions - Corporate governance in sports associations, with Andreas Hoffjan and Klaus Berding, in: Zeitschrift für Betriebswirtschaft, 83rd Vol. (2013), Special Issue 2, pp. 123-148
• Convergence of internal and external accounting - Establishment or resolution of a theory-practice paradox?, in: Zeitschrift für Betriebswirtschaft, 82nd Vol. (2012), pp. 969-1008
• International Budgeting - Challenges for German-French Companies, with Thomas Boucoiran, Christoph Endenich and Andreas Hoffjan, in: Journal of Management Control, Vol. 23 (2012), pp. 5-25
• In Search of Identity - Contingencies and Institutional Pressures on Management Accounting in Brazil and Germany, with Michael Brandau and Elionor Weffort, in: International Journal of Business Research, Vol. 12 (2012), pp. 44-61
• Organisational and personnel effects of accounting integration - An empirical analysis, with Andreas Hoffjan, Pascal Nevries and Gonn Weide, in: Journal of Management Accounting Research, Vol. 63 (2011), pp. 63-86
• Integration of internal and external accounting, in: Zeitschrift für Planung und Unternehmenssteuerung, 20th vol. (2010), pp. 303-310

Articles in professional journals

• Ethical decision-making in companies - implications for management accounting, with Christoph Endenich, in Controlling, 37th Vol. (2025), No. 4, pp. 4-10.
• Trends and challenges in international management accounting, with Andreas Hoffjan and Christoph Endenich, in: Controlling, 29th Vol. (2017), Issue 6, pp. 7-11.
• A step backwards? - IFRS changes and their impact on corporate management, in: Controlling & Management Review, 57th Vol. (2013), No. 6, pp. 24-31
• Consequences of the convergence of internal and external accounting for controlling - a review, in: Controlling, 25th Vol. (2013), pp. 109-114
• Fair value according to IFRS - a threat to integrated accounting?, with Gonn Weide, in: Controlling, 24th Vol. (2012), pp. 169-174
• Effects of the BilMoG on the convergence of internal and external accounting - A critical appraisal of the amended commercial accounting law as a basis for convergent accounting, with Heinz-Werner Ufer, in: Die Wirtschaftsprüfung, 65th vol. (2012), pp. 1290-1298
• The role of the controller in international companies - Empirical analysis using the example of German-French companies, with Thomas Boucoiran and Andreas Hoffjan, in: Zeitschrift für Controlling und Management, 55th vol. (2011), pp. 184-188
• Economic Value Added, in: Controlling, 23rd Vol. (2011), pp. 113-115
• Controlling and IFRS, in: Controlling, 22nd Vol. (2010), pp. 267-269
• Implications of international accounting for controlling, with Andreas Hoffjan, in: Buchführung, Bilanzierung, Kostenrechnung, no. vol. (2008), pp. 1021-1030
• Segment reporting under IFRS 8 - convergence at any price?, with Matthias Wolz, in: Journal of International Accounting, 3rd vol. (2008), pp. 85-94

Monograph

• Convergence of accounting - A content analysis of the discussion on the convergence of internal and external accounting in German-language journals, Wiesbaden 2012

Articles in anthologies

• Sustainability controlling in small and medium-sized enterprises, with Christoph Endenich, in: Feldbauer-Durstmüller, Birgt/Meyer, Stefan (eds.): Controlling - Current developments and challenges, Wiesbaden (1st condition: 2019, pp. 229-246; 2nd condition: 2022, pp. 185-200)
• Convergence of accounting - conception, implementation status and development perspectives, in: Becker, Wolfgang/Ulrich, Patrick (eds.): Praxishandbuch Controlling, Wiesbaden (1st condition: 2016, pp. 705-723; 2nd condition: 2022, pp. 877-894)
• Convergent accounting as a component of successful controlling, in: Wiesehahn, Andreas/Kißler, Martin (eds.): Erfolgreiches Controlling - Theorie, Praxis und Perspektiven, Baden-Baden 2018, pp. 249-262
• The Financial Statement Presentation Project of FASB and IASB - A Critical Appraisal in the Light of Accounting Convergence, with Andreas Hoffjan and Christoph Endenich, in: Seicht, Gerhard (ed.): Jahrbuch für Controlling und Rechnungswesen 2013, Vienna 2013, pp. 391-409