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Controlling and Accounting

Jun.-Prof. Dr. Karola Bastini

Prof. Dr.

Karola Bastini

karola.bastini@tu-berlin.de

+49 30 314-25615

+49 30 314-25040

Organization name Sustainability Accounting and Management Control
Office H68
Room H 6175
Address Straße des 17. Juni 135
10623 Berlin
Office hours:by appointment

Profile

Research focus

Sustainability Assessment (Methods)

Sustainability Control Systems

Sustainability Accounting (Textual Analysis)

Sustainable Executive Compensation

Performance Reporting nach IFRS

Controlling in Nonprofit Organisationen

Governance Strukturen und Qualität der externen Rechnungslegung

Possible topics for theses

  • Sustainability controlling
  • Sustainability Reporting
  • Behavioral Accounting
  • Performance Reporting

Memberships/Scientific Activities

Berlin Accounting Research Group (BARG)

American Accounting Association, Auditing Section (AAA)

European Academy of Management (EURAM)

International Association for Accounting Education and Research (IAAER)

Gesellschaft für experimentelle Wirtschaftsforschung (GfeW)

Deutscher Hochschulverband (DHV)

Teaching

  • International accounting according to IFRS (summer semester)
  • Seminar on Sustainability Reporting (summer semester)
  • Sustainable Management Control (winter term)
  • Accounting and costing
  • Bachelor/Master Thesis (on request)

About the person

Short vita JProf. Dr. Karola Bastini

Since 2017

Technische Universität Berlin: Junior Professor for Sustainability Accounting and Management Control, Faculty of Economics and Management, funded by the Program for the Promotion of Equal Opportunities for Women in Research and Teaching (Berliner ChancengleichheitsProgramm, BCP).

2015-2017

University of Duisburg-Essen: academic councillor at the Chair of International Accounting, Faculty of Economics and Business Administration

2014     

Doctorate (Dr. rer. pol.) with the dissertation thesis "Design of income statement according to IFRS - Experimental analysis of value judgments and decision processes of non-professional investors " at the University of Duisburg-Essen

2013-2015   

University of Duisburg-Essen: Research assistant at the Chair of International Accounting, Faculty of Business and Economics

2009-2013       

Technical University of Berlin: Research Assistant at the Chair of Accounting, Faculty of Economics and Management

2007-2009

Senior Associate in Accounting Advisory Services at KPMG AG, Frankfurt am Main and Berlin

2002-2007

Technical University of Berlin, study of business administration

Publications

Monograph

  • Gestaltung der Erfolgsrechnung nach IFRS - Experimentelle Analyse der Entscheidungsprozesse nichtprofessioneller Investoren (Dissertation), Wiesbaden 2015.

Contributions to peer-reviewed journals

Contributions to professional journals

  • Bilanzierung von bestrittenen Steuerschulden nach IFRS und HGB - ein Überblick vor dem Hintergrund der neuen Regelungen, zusammen mit Jonas Schäuble, Maik Lachmann, Fares Getzin, in: IRZ - Zeitschrift für Internationale Rechnungslegung, Jg. 13, 2018, Nr. 10, S. 431-436. 
  • Unternehmensbewertung zum Liquidationswert-Gesellschaftsrechtliche Anlässe, Rechtsprechung und Bemessung, zusammen mit Rainer Kasperzak, in: Die Wirtschaftsprüfung, Jg. 68, 2015, Nr. 6, S. 285-293.

Working papers

  • Corporate science-based carbon targets – strategic relevance and operating implementation, mit Franziska Spallek und Niels Fechner
  • Pursuing societal aims through organizational cohesion - which type of intervention is most effective?
  • Sustainability targets in executive compensation - forms and effects, mit Franziska Spallek
  • Bank ownership and analysts' forecast accuracy in Germany, mit Jonas Schäuble