Sara Bormann

Sara Bormann is Visiting Assistant Professor of Management Accounting at Frankfurt School of Finance & Management.

Prior to joining Frankfurt School, she worked for Washington University in St. Louis, Ludwig-Maximilians-University of Munich, and PricewaterhouseCoopers. She was also a visiting researcher at Tilburg University and the University of Michigan. Sara completed her PhD studies at the University of Mannheim.

Her research focuses on topics such as subjective performance measurement and incentive contracts, relational contracts, and information acquisition and processing costs. Her work has been presented at national and international conferences.

CV

• Since 02/2019: Professor (W2) for Accounting, especially Management Control at Goethe-University Frankfurt, Faculty of Business Adminstration
• 2018-2019: Visiting Assistant Professor at Frankfurt School of Finance and Management
• 2015-2017: Post-Doc at Olin Business School, Washington University in St. Louis, USA
• 2015: Doctor's Degree at the University of Mannheim with the dissertation „Essays on Relational Contracts and Subjective Performance Evaluations within Firms" (summa cum laude)
• 2013/2014: Research stay at Ross School of Business, University of Michigan, USA
• 2012/2013: Short research stays at Tilburg University, Netherlands

Research Interests

• Incentive contracts und performance measurement
• Relational contracts
• Interplay of internal and external information

Memberships

• American Accounting Association (AAA)
• European Accounting Association (EAA)
• German Economic Association of Business Administration (GEABA)
• European Accounting Symposium for Young Scholars (EASYS), founder and organizer (www.easys-online.com)

Reviewer Activities

• The Accounting Review
• European Accounting Review
• Journal of Management Accounting Research
• Journal of Business Economics
• AAA Annual Meeting
• MAS Annual Meeting

Publications and Working Papers Publications

• Bormann, S. (2020), Strategic priorities and organizational design, Journal of Management Accounting Research 32 (3): 7-26.
• Bormann, S., Claassen, D., Hofmann, C., Schwaiger, N. (2020), Conservative traits and managerial forecasting style, Journal of Business Economics 90: 335-368.
• „Essays on Relational Contracts and Subjective Performance Evaluations within Firms“, Dissertationsschrift, Universität Mannheim (2015)

Working Papers

• “Trade Secret Protection and Internal Transparency” with Ionela Andreicovici and Katharina Hombach
• “The Effect of Management Control Elements on Coordination” with Jan Bouwens and Christian Hofmann
• “Understanding the cost structure of a firm: Balancing activities and achieving economies of scope” with Jan Bouwens and Christian Hofmann
• "Career prospects and the use of subjective performance assessments" with Raffi Indjejikian