Accounting for Transparency

Starting in July 2019 our team of more than 80 dedicated researchers will work on a 4-year research program (a “Sonderforschungsbereich” or Collaborative Research Center) to analyze

how accounting and taxation influence firm and regulatory transparency and how regulation and transparency affect our economy and society.

Calls for increased transparency are omnipresent, particularly after the recent series of financial crises and public outrage about specific multinational firms that do not pay their fair share of taxes. Our Collaborative Research Center “Accounting for Transparency” intends to help develop effective regulation for firm transparency and a transparent tax system. To this end, our research aims to make an important contribution to increase trust in business and politics.

To answer our research questions we will account for the interaction of competing incentives from different areas (managerial accounting, financial accounting and taxation) and conduct our research collaboratively within a team of researchers with diverse areas of expertise.

Our research program starts in July 2019 and comprises 23 projects. We examine how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We also ensure transparency of our own research. You can read more about our research questions and transparency goals in the project descriptions.

We are pleased and honored to be the first project in the area of Business Administration in the history of the DFG (“German Research Foundation”) to have received funding for a Collaborative Research Center. Our long-term vision is to help establish effective regulation to achieve a desirable level of transparency. Read more about our goals here.

Our research team consists of more than 80 researchers from the field of both managerial and financial accounting as well as taxation. Learn more about this diverse and high-profile group of researchers and institutions that form TRR 266.

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