Rate My Professor Peter Schäfer

Prof. Dr. Peter Schäfer holds the Chair of Business Administration, especially Management Accounting and Control, in the Faculty of Business and Economics at Technische Universität Dresden since July 2023. Previously, he was a postdoctoral researcher at the Chair of Management Accounting at Technical University of Munich from 2021 to 2023, Professor for Accounting at TU Munich Campus Heilbronn from 2019 to 2021, another postdoctoral researcher at the TU Munich Chair of Management Accounting from 2017 to 2019, and research assistant there from 2011 to 2017. He obtained his Ph.D. (Dr. rer. pol.) from TUM School of Management in 2017, a Bachelor of Science in Mathematics in 2011, and a Diploma in Management and Technology in 2011, both from Technical University of Munich.

Schäfer's research employs empirical methods to investigate internal control, performance measurement, and incentive systems, including the integration of environmental, social, and governance objectives into incentives, efficient executive compensation, and budgeting for internal governance. His publications appear in leading journals, such as 'Relative Performance Evaluation and Strategic Differentiation' in The Accounting Review (2023), 'How Much Do Boards Learn About CEO Ability in Crises? Evidence From CEO Turnover' in Journal of Banking & Finance (2025), 'Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule' in Journal of Business Finance & Accounting (2025, with Anamarija Delic), 'Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting' in European Accounting Review (2022, with Markus Brunner), and 'Executive Compensation in Germany' in Journal of Business Economics (2020, with Daniel Beck and Gunther Friedl). He co-authored the book Cost Accounting – a Decision-Oriented Approach. Awards include Best Reviewer at the American Accounting Association Annual Conference (2019) and Outstanding Reviewer at the AAA Management Accounting Section Midyear Meeting and Annual Conference (2022).