Faculty of Economics and Business Administration Publications Database


Prof. Dr. Anna Rohlfing-Bastian


  • Accounting


  • Chair for Accounting, especially Management Accounting

Academic / Professional Positions

  • Since April 2016: Professor of Accounting, in particular Management Accounting at Goethe-University, Frankfurt
  • 2013-2016: Professor of Managerial Accounting, University of Tuebingen
  • 2011-2016: Assistant Professor of Organization Economics and Management, WHU – Otto Beisheim School of Managment, Vallendar
  • 2011: Visiting Scholar at the Graduate School of Business, Stanford University, California, USA


  • 2006-2010: Ph.D., University of Mannheim
  • 2002-2006: Diploma in International Business Administration, University of Tuebingen and Bocconi University Milan

Research Interests

  • Incentive Systems and Performance Measurement
  • Task Assignment in Firms
  • Organizational Structures
  • Relevant Costs for Decision-Making

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Author Publications

Incentives in optimally sized teams for projects with uncertain returns
Review of Accounting Studies
2020 Dürr, O.
Nisch, M.
Rohlfing-Bastian, Anna
Why do not all firms engage in tax avoidance?
Review of Managerial Science
2019 Jacob, M.
Rohlfing-Bastian, Anna
Sandner, Kai
Delegation of strategic decision-making authority to middle managers
Journal of Management Control
2016 Guggenberger, Martin
Rohlfing-Bastian, Anna
Levelized Product Cost: Concept and Decision Relevance
Accounting Review
2015 Reichelstein, Stefan
Rohlfing-Bastian, Anna
Contract Design, Organizational Form, and System Size with Externalities in Franchising
Die Betriebswirtschaft (DBW)
Rohlfing-Bastian, Anna
Optimal Distribution of Earnings between Partners in Family Firm Contracting
Schmalenbach Business Review
Rohlfing-Bastian, Anna
Sandner, Kai
Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority
Journal of Management Accounting Research
2014 Reichmann, Steffen
Rohlfing-Bastian, Anna
Contractual Relations and Organization Structure in Franchising – Empirical Evidence from Germany
Journal of Business Economics (formerly: Zeitschrift für Betriebswirtschaft ZfB)
Rohlfing-Bastian, Anna
Sturm, Philipp
Anreizsysteme im Franchising
Zeitschrift für Controlling und Management ZfCM
Rohlfing-Bastian, Anna
Essays on Incentive Contracts and Organizational Design in Franchising - Dissertationsschrift
Rohlfing-Bastian, Anna