Lukas Berger, M.Sc.


2010 - 2014B.Sc. in Business Administration, Georg-August-University Goettingen, specialization in Finance, Accounting and Taxes
2012 - 2014Study-related internships (Daimler AG, NBG GmbH)
2013 - 2017Student employee as financial analyst at Prof. Schumann GmbH, Göttingen
2014 - 2017 M.Sc. in Finance, Accounting and Taxes, Georg-August-Universität Göttingen
2015 - 2017Student assistant at the Chair of Management and Control
2016 Exchange semester at the San Diego State University (California)
seit 2017 Consultant at a Board Consulting Firm
seit 2017 Research associate at the Chair of Management and Control

Major areas of interest

  • Value-based Management Systems
  • Changes in Management Control
  • Composition and Characteristics of Boards

Supervised courses

  • Masters seminar "Empirical Management Research"
  • Management and Corporate Governance


  • Berger, L.; Kramarsch, M. H; Wolff, M. (2017): "Von einer reinen Effizienzprüfung zur Effektivitätsprüfung der Gremienarbeit" in: Der Aufsichtsrat (12)
  • Berger, L.; Siepmann, R.; Wolff, M. (2018): "Gremienevaluierung nach KWG: Vom staubigen Papiertiger zum modernen Online-Ansatz" in: Die Bank, Issue 10, pp. 64-68

Conference papers

  • 2019 - Annual Meeting of the Academy of Management (AoM), Boston (USA) - "Deinstitutionalization of a Management Practice –The Abandonment of Value-based Management" (Berger, L.)
  • 2019 – Research Workshop of the Universities Fribourg/Göttingen/Lüneburg – "Deinstitutionalization of a Management Accounting Practice –The Abandonment of Value-based Management" (Berger, L.)
  • 2018 - Annual Meeting of the European Accounting Association (EAA), Milan (Italy) - "Antecendents of the abandonment of a management accounting system - The case of value-based management" (Berger, L.)