The Management Department at Freie Universität Berlin, with its four chairs in strategic management, organization and leadership, personnel management and inter-organizational cooperation is excellently equipped like no other German university. The Department places special emphasis on inter-organizational networking and interdisciplinary relations in its research work, because it regularly cooperates with external research establishments. Many editions of central textbooks on management were written within the Department, and a leading journal, Managementforschung (Management Research), is edited by professors in this field. Several professors of the Management Department are involved as editors or editorial advisors in the publication of such internationally respected journals as Organization Science, Organization Studies, and Strategic Management Journal. Many research projects are undertaken on behalf of such recognized research funders as the German Research Foundation (DFG), the German Federal Ministry for Education and Research (BMBF), as well as the German Ministry for Economics and Technology (BMWi) and the Volkswagen Foundation.
The Marketing Department functions in a similar fashion. Besides having a consumer-oriented focus, it emphasizes the areas of business-to-business and service marketing. The research activity is largely empirically oriented and uses a relatively broad methodological spectrum. In the Marketing Department as well, many textbooks on central aspects of marketing have been written and edited by professors of the Department. Furthermore, special representatives are engaged as editors or members of editorial boards of internationally respected journals, such as, for example, the Journal of Business Market Management, the Journal of Business and Industrial Marketing, and Industrial Marketing Management. The research and publication work of the members of the Department has always been internationally oriented. Currently even more emphasis is being placed on working in an international context.. The members of the Department publish in leading international journals of marketing and consumer behavior research, such as the Journal of Marketing, Journal of Consumer Research, Journal of Consumer Psychology, Journal of Applied Psychology, International Journal of Research in Marketing, and Marketing Letters.
The interdisciplinary oriented doctoral program “Research on Organizational Paths” (Pfadkolleg) is located within Business Administration and together with the Research Group "Organized Creativity" it is supported by the German Research Foundation (DFG). Also located within Business Administration is the international "Garment Supply Chain Governance Project", which is funded by the VolkswagenFoundation. Assistant Professor Elke Schüßler from the Management Department hosted the DFG-Scientific Network "Field-Configuring Events" between 2013 and 2016. Management and Marketing Department closely work together in the framework of educating doctoral candidates in a master’s degree program. Additionally, they cooperate in the context of individual projects with the Social Science Research Center Berlin (WZB) as well as other prestigious non-university research institutes.
“FACTS” stands for Finance, Accounting (financial and managerial accounting, and auditing), Taxation and Supplements (primarily law and adjoining business administrative areas).
Finance: In the field of finance, the research emphasis is on company evaluation, here, for example, in the model-supported analysis of the reaction of capital costs to changes of debt and distribution policy, as well as to changes in the tax burden.
Accounting: Above all, financial accounting focusses on questions concerning the application of IFRS, but also on capital market oriented research. The field of managerial accounting/controlling is generally concerned with the interaction of accounting with information or incentive problems and firms’ corporate governance. For example, the connection between remuneration systems and accounting practices in banks is investigated. The field of auditing deals with the empirical as well as the logical-analytical discussion of audit practice. This includes, for example, auditing the going concern assumption, the expectation gap, the determination of materiality thresholds, the group audit as well as the auditing of sustainability reports. Current standard setting processes, e.g., the reform suggestions of the EU green paper, are also objects of research.
Taxation: Taxation deals, for example, with tax impact research: the research of the impact of national and cross-border taxation on business administrative decisions. Other research areas include business taxation systematization and tax policy, meaning the optimal design of business action parameters under consideration of the taxation. Furthermore, the field of taxation works with the influence of taxes on the value of company shares from the sides of both the buyers and sellers.
Supplements: Here, for example, public law questions regarding tax law or the application of the IFRS at the European level are discussed.
The lecture series “Dahlem Lectures on FACTS” generates a communication platform for scientific and practice-oriented exchange in the areas mentioned above. Furthermore, every semester the FACTS Scientific Workshop presents and discusses current research projects of other researchers.
There are close contacts with individuals working in actual practice, for example, in the context of research projects with auditing firms. Cooperation with other universities and other institutions as well as regular multi-university doctoral seminars are part of the FACTS profile as is the publication of manifold scientific material: many editions of recognized textbooks – for example, on the subjects of financing and investment as well as accounting and auditing – have been composed here in several editions. Two of the textbooks originating in the Department received the 2006 and 2007 awards for the best textbook from the Verband der Hochschullehrer für Betriebswirtschaft (German Academic Association for Business Research).
The research focus of this department lies in the analysis, modeling, and optimization of business processes as well as the drafting and implementation of appropriate IT systems. In particular:
In the context of research projects on supply chain management, this involves the design of multi-business value-adding structures.
In the research area of optimization systems, in both strategic and tactical planning, complex IT system decision problems with many contextual constraints are implemented and solved. In the context of the DFG research project “Optimization of Integrated Planning Processes in Public Transportation,” greatly cost-saving mathematic models, algorithms, and software are developed to solve practical problems with over one million discrete variables.
One other focus of research deals with Web-based, distributed user systems and the economic consequences of the implementation of these systems. The focus is on the technologies of the Semantic Web and the analysis of potential applications of these technologies in the future World Wide Web.