Chair of Controlling (CON)


The Chair of Controlling creates sustainable social benefits and supports the achievement of the strategic goals of RWTH Aachen University with its interdisciplinary orientation. In terms of content, research and teaching focus on the fields of environmental and value-added controlling, business model development and behavioral aspects of management accounting.

Our motivation is based on excellent management accounting research and teaching in order to challenge and support highly qualified employees as well as students . We complement our undergraduate courses with innovative teaching concepts and conduct international, interdisciplinary and practice-oriented research at a measurably high level. We perceive our work in research and teaching as an opportunity to create, continuously expand and use learning platforms for all staff and students.

Through participation in interdisciplinary practice-based and research projects, motivated students get the chance to attain critical knowledge for success in their scientific or corporate careers. Our researchers are supported in their scientific and personal development through family-friendly working conditions and a wide range of tasks and qualification opportunities.


Since October 2011, the Chair of Controlling is headed by Prof. Dr. Peter Letmathe who had previously been Chair of Value Chain Management at University of Siegen. The practical experience includes more than fifty industrial research projects and several publicly funded projects in the area of ​​management accounting, environmental management and process optimization. Among them are numerous projects that have been carried out with suppliers of the automotive industry covering areas from value chain management and strategic planning.

One focus is business modeling which includes the maximization of customer value, product pricing approaches, and the value architecture of new business areas. In the research field of environmental management, the Chair of Controlling focuses its research on environmental cost accounting, environmental aspects of capital budgeting and reverse logistics. In the energy sector, Peter Letmathe devoted many years to the design of emissions trading systems (three books and several articles) as well as flexible market mechanisms modeled by activity-analytical approaches, which will also permit the modeling of actor-specific business models. Besides other journals, publications of the Chair of Controlling have appeared in the Journal of Operations Management, in the European Journal of Operational Research and in OR Spectrum.