School of Business, Economics and Information Systems
Change, Renew, Create

Change, Renew, Create

The School of Business, Economics and Information Systems has adopted the motto Change, Renew, Create to reflect the mission of the school. These three keywords are characteristic for the teaching and research activities of the school, for instance with regard to the abilities the school imparts to its students. The school members have formulated how they will be transposing this motto into their teaching and research.

Dr Johann Achatz

Information Systems Teaching Unit

Professor Stefan Bauernschuster

Chair of Economic Policy

Standing still means falling behind

Nowhere is this truer than in the field of Information Systems, where all sub-areas are evolving at a very rapid pace, making it crucial to constantly keep an eye on the latest developments. One good way to do this is by co-operating with private-sector organisations. We have entered into an agreement with GAMS, a private-sector company, giving our students free access to their fully functional commercial modelling software for use in our courses.

Change and transformation are omnipresent in our society

As a result, economic policy instruments must be refined and readjusted to be effective in a social environment that continuously transforms itself. The demographic trend is one such transformational process that poses significant challenges for our welfare state. Other societal transformations – such as the move away from traditional gender rules – must also be accommodated for, particularly in terms of family and labour market policies.

Professor Markus Diller

Chair of Taxation

Dr Achim Dilling

Business Administration Teaching Unit

Change and transformation as a constant dimension

Change and transformation have become a perpetual process in our society, and the area of tax law is no exception in this regard. Changing conditions in the taxation landscape force companies to continually reassess, adapt to and renew their strategies. Only companies that do not shirk this responsibility are able to design their tax load in a way that maximises shareholder value, while staying within the boundaries of the law.

Managing a perpetual state of transition

Until recently, change has been seen as a state of transition from one state to another within a finite period of time. The growing dynamic of change processes, however, requires us to reconsider this definition. As change and transformation have become continuous and simultaneous processes, the idea that one can effectively control a transitionary phase from start to finish must give way to the idea that one must manage an unending process of coming-into-being. The focus, therefore, must shift from reacting to change towards taking an active role in shaping them.

Professor Oliver Entrop

Chair of Finance and Banking



Dr Oliver Farhauer

Economics Teaching Unit

Knowledge has a dwindling shelf-life

In our environment, characterised by continuous and accelerating change, the shelf-life of knowledge keeps getting shorter. The aim of a good university education should not, then, be to teach students 'HOW something works at this point in time', because only a deeper understanding of 'WHY' it works allows us to proactively and innovatively adapt the 'HOW' to the changing situations and requirements in businesses and society.

A labour market in mid-transformation

Transformation in markets is an inherent characteristic of free market economies, and one that has a significant impact on the labour market. As an extremely important part of our society, the labour market is also an endless source of ever new problems over which many experts rack their brains: examples are unemployment figures that are considered to be too high, a lack of skilled labour, new employment models and the end of traditional work practices. Only modern labour market theories and empirical research can provide the adequate tools with which to find solutions to these problems and, subsequently, turn them into economic policy.

Professor Marina Fiedler

Chair of Management, People and Information

Professor Johann Graf Lambsdorff

Chair of Economic Theory

Adopting an active role in shaping change

We impart competencies that enable our students to take an active role in shaping change and modernising organisations. Rather than merely learning to grasp transformational processes intellectually, our students develop the required skill set to fully experience and actively shape these processes through continuous learning. Our research feeds into and reinforces this practice, as it identifies the influencing factors for successful transformational processes and shows how employees can be empowered to actively participate in their development.

Understanding motivation and context

Financial crisis, climate change, corruption, organised irresponsibility: judging by the daily newspaper headlines, one could be forgiven for thinking the world is stuck in a downward spiral. Yet, morality and prosperity can both flourish if we are able to gain a better understanding of the equilibrium between individual motivation and systemic contexts and find a way to adjust this balance. The Chair of Economic Theory concerns itself with these topics in its teaching and research to help create the systems of the future.

Professor Michael Grimm

Chair of Development Economics

Professor Harry Haupt

Chair of Statistics

Internationalism and interdisciplinarity

Our University stands for internationalism and interdisciplinarity. To ensure that we retain this competitive advantage, we must continuously adapt to a rapidly evolving global work and research environment. In the future, we hope to attract more international students from Europe as well as places further afield, such as Latin America, Africa and Asia – because those are tomorrow's markets. Beyond that, we intend to establish Passau as an important player in development economics research and political consultancy.

Generating knowledge through understanding

Learn, don't pretend to learn. Adhering to this principle will require a change in the way teaching is done at many a university. Knowledge should grow from understanding, certainly not from replication. In order to facilitate this change in the understanding of what it means to learn, both teachers and learners must be honest to themselves and each other about such issues as motivation, self-reliance and responsibility.

Professor Carolin Häussler

Chair of Organisation, Technology Management and Entrepreneurship

Professor Carola Jungwirth

Chair of International Management

With change comes opportunity

Organisations are under tremendous and growing pressure to constantly reinvent themselves to be seen as innovators. At the same time, established companies have a constant need to renew the basis of their success to keep abreast of changes in their market segment, technologies used and promising business models. And yet, change always brings opportunity. Company founders and innovative companies help create the future – and we help our students to find their own path.

Reconciling regional characteristics and global competition

The Chair of International Management creates a link between the conditions of the local, domestic market and the demands of the global marketplace. The competencies local companies have cultivated over many decades, or even centuries, are often the very same that give these companies a cutting edge in the global marketplace. In our research and teaching, we convey a sense that the activities of changing, renewing and creating as well as conserving and nurturing scholarly traditions are closely interwoven with and strategically dependent on each other.

Professor Andreas König

Chair of Technology, Innovation and Entrepreneurship

Professor Jan Krämer

Chair of Information Systems with a focus on Internet and Telecommunications Business

Responsible thought and action

When traditional paradigms – including technologies – are increasingly being challenged and decision-making processes get progressively more complex, it is all the more important for decision-makers to be, at the same time, innovative, dedicated, networked, critical, strategic and above all responsible in their thoughts and actions. Our aim is to provide our support through research and teaching when it comes to overcoming these hurdles and helping young adults become creative decision-makers with business acumen and a deeply-rooted sense of responsibility.

Shaping the digital revolution

The Internet and telecommunications sector is pivotal for the digital transformation of our societies and economies. Not only does it generate a plethora of digital content and services which have a profound effect on our lives; it also provides the networks through which our digital data is transported. It is our aim to take an active role in shaping the Internet and telecommunications markets to speed along the digital revolution.

Professor Sebastian Krautheim

Chair of International Economics

Professor Franz Lehner

Chair of Information Systems

Actively engaged in society and business

International economic relations are a field in which social and economic transformations manifest like no other. One central aim of my work is to enable students to analyse these changes with expert knowledge and an open yet sceptical mind. This puts them in a position to modernise or conserve structures, as necessary, and to actively contribute towards shaping the future of business and society from the positions they will occupy after they have completed their education.

Innovation is based on knowledge exchange

As an academic discipline, Information Systems supports businesses and organisations in turning their information technologies and systems into economically viable resources. Thus, it makes an important contribution to sustainable action in an increasingly complex environment, and will foster the adaptability of organisations and their ability to modernise. Information Systems is a key catalyst for the development of business and administrative processes. In this, knowledge management plays a crucial role and is therefore an area of focus for the Chair of Information Systems, since the exchange of knowledge is a necessary condition for progress.

Professor Manuela Möller

Professor Manuela Möller

Chair of Accounting and Auditing

Professor Robert Obermaier

Chair of Accounting and Control

Market regulation and change

The accountancy and auditing field is experiencing rapid transformation, driven onward by the internationalisation of accounting practices and, in particular, the ongoing development of the dominant accounting systems IFRS and US-GAAP. Naturally, problems are to be expected with changes of this scale and their real-world implementation: thus, recent accounting scandals have not only resulted in an observable, worldwide spike in regulatory activity, leading to a tightening of rules governing the supervision of auditors; they have also given rise to major changes in the structure of national audit and accounting markets. To make these rapid developments tangible, we must revisit theories of financial reporting and auditing. The chair aims to give students a thorough grounding in accounting, international accounting and other specialised topics, such as accounting for financial instruments, which is closely related to the field of finance. At the same time, the chair provides a research and teaching focus on the important function of financial auditing.

Change increases the necessity to adapt

To say it with the words of Arthur Schopenhauer: 'Change alone is eternal, perpetual, immortal'. In times of transformation, companies have a greater need to adapt and innovate, while heightened uncertainty increases the complexity of business decisions. Management accounting and control ensure that companies can be governed, that they adapt to an environment that is in constant flux and that they can move forward in a co-ordinated fashion.

Professor Michael Scholz

Assistant Professor of Information Systems with a focus on e-Commerce

Professor Jan H. Schumann

Chair of Marketing and Innovation

Moving towards adaptive offerings

Having seen e-commerce offerings evolve from being predominantly static and supplier-based to being user-centred, what we are witnessing now is a move towards adaptive offerings. This is only made possible by a modernisation of the technical systems, the analysis methods used thus far and the business perspective of the management of e-commerce offerings. The ability to take an active approach to these is ever more strongly dependent on the ability to work with large quantities of data.

New forms of communication

The Internet has profoundly changed people's communicative behaviour and has led to new forms of information behaviour. New marketing channels, such as online marketing, open the door to a new form of communication with customers: sellers and customers can now enter into a dialogue that is not only initiated, but controlled by the customers. In these circumstances, researchers play an important role, as scholarship can help to understand and shape these new possibilities.

Professor Dirk Totzek

Chair of Marketing and Services

Professor Niklas Wagner

Chair of Finance and Control

Marketing is characterised by continual change

The advent of digital media has revolutionised business processes. The consumption behaviour of so-called 'digital natives' is fundamentally different from that of earlier generations of consumers. As a result, marketing education must also be revolutionised: new developments should be taken on board and carefully scrutinised. One must be careful not to take everything that is hailed as a 'game changer' at face value; our concern is to give our students the ability to distinguish the short-lived fads from the true, fundamental innovations.

Change by crisis

On the financial markets, change often appears unexpectedly, brought on by sudden crises which lead people to re-evaluate hitherto accepted behaviour or anticipated risks. What follows is a change of expectations and a redesign of processes, whereby financial management accounting and control is applied to adapt and refine the methods used. Continuous academic progress thus improves the methods employed in business processes for dealing with markets and risk.