Research Assistant/Doctoral Student (f/m/d) - Chair of Behavioral Accounting

WHU – Otto Beisheim School of Management; Vallendar; On-site; EUR 18,000 - 24,000; Full time

Job summary

WHU – Otto Beisheim School of Management in Vallendar invites applications for a doctoral position in Behavioral Accounting. The focus is on empirical and experimental analysis of decision-making behavior in accounting settings, with emphasis on AI, controls, feedback, and reporting choices.

As part of WHU’s structured doctoral programme, you will conduct independent research, collaborate with the Finance and Accounting Group, and progressively take on teaching responsibilities while developing

Qualifications

• Above-average master’s degree in accounting, economics, finance or a related area.
• Experience with experimental design, statistical inference, and academic research and writing practices.
• Proficiency in at least one of the following statistical programming languages: R, Stata, or Python.
• Experience with oTree for conducting experiments is a big plus.

Responsibilities

• Conduct independent research in the field of behavioral accounting, in particular on experimental issues in reporting, controls, performance feedback, and the use of artificial intelligence in accounting.
• The aim is to present research results at international conferences and publish them in leading journals.
• Collaboration in the implementation and further development of courses in the field of financial and management accounting; supervise students and support data analysis or experiments.
• Active participation in WHU’s structured doctoral programme, including courses, seminars, and doctoral colloquium presentations.

Skills

Mathematical programming

Experimental design

Statistical inference

R

Stata

Python

Education

Master's degree in accounting

Economics, finance or related area

Research master/preparation track

Tools

oTree

Job description

General information

The new Chair of Behavioral Accounting (Prof. Dr. Victor van Pel t) at WHU – Otto Beisheim School of Management in Vallendar is dedicated to the empirical and experimental analysis of decision-making behavior in accounting settings. The focus is on behavioral accounting, controlled, online, and field experiments, and contemporary trends like the use of artificial intelligence. Our research examines how controls, performance feedback, and reporting choices shape the judgments and decisions of managers, employees, investors, and other firm stakeholders. WHU has an international orientation, offers an excellent research environment, and has a vibrant doctoral programme. Moreover, our chair is part of the Finance and Accounting Group, which organizes frequent reading groups and research seminars that further strengthen your doctoral training. This position is particularly suited for people (f/m/d) interested in behavioral research, with a focus on accounting questions, and a career in academia.

Your mission

Research

• Conducting independent research in the field of behavioral accounting, in particular on experimental issues in reporting, controls, performance feedback, and the use of artificial intelligence in accounting.
• The aim is to present research results at international conferences and publish them in leading journals.

Teaching

• Collaboration in the implementation and further development of courses in the field of financial and management accounting (e.g. preparation of materials, supervision of students, data analysis or support with experiments).
• Opportunity to gradually take on your own teaching responsibilities and further develop your teaching skills as part of your doctoral programme.

Doctoral programme

• Active participation in WHU’s structured doctoral programme, which includes methodological and theoretical courses, research seminars, and presentations in the doctoral colloquium.
• Use of the international research environment for professional and personal development, including access to laboratory and online recruitment resources and support for conference travel.

Your profile

Academic background

• Above-average master’s degree in accounting, economics, finance or a related area.
• Ideally, your master’s thesis was written in a subject area related to behavioral or experimental research.
• We particularly value if you’ve finished a preparation track, like a research master or another specialized graduate research program.

Technical and methodological skills

• Strong mathematical programming, analytical, and critical thinking skills.
• Experience with experimental design, statistical inference, and academic research and writing practices.
• Proficiency in at least one of the following statistical programming languages: R, Stata, or Python.
• Experience with oTree for conducting experiments is a big plus.

Research interests

• Strong interest in experimental behavioral research, particularly in the areas of accounting.
• Interest in topics such as misreporting, performance measurement and feedback, controls, incentives, and contemporary issues like sustainability and the use of AI is particularly welcome.

Personal requirements

• A passion for learning and scientific research in an international environment.
• Excellent written and spoken English proficiency (German proficiency is not required).

What We Offer

Academic Environment

WHU has more than 60 faculty members in the fields of management, finance and accounting, economics, entrepreneurship and innovation, marketing and sales, and supply chain management. Research at WHU aims to adhere to three principles: quality, internationality, and practical relevance.

WHU is an equal opportunity employer and thus welcomes applications from individuals with diverse backgrounds. We believe in the benefits of diversity and therefore foster an international, inclusive, and inspiring working environment.

Contact

For questions please contact:

Professor Victor van Pelt

email: [e-mail]

About Us

As one of Germany’s top private business schools, WHU is consistently ranked among Europe’s finest. Since its inception in 1984, we have driven excellence and entrepreneurial thinking, producing innovative research that steers progress for all areas of society and industry. At both the Vallendar and Düsseldorf campuses, we empower leaders to become responsible changemakers, guided by integrity, diversity, and strengthened by a deep sense of togetherness.