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Profile

Florian Elsinger joined RSM as an Assistant Professor in Management Accounting in 2018. He obtained his PhD in Accounting from the University of Bern in 2018. In fall 2017, Florian was a visiting PhD student at the University of Illinois at Urbana-Champaign. He focuses on experimental research in management accounting. His research interests include the delegation of decision authority in organizations, performance evaluation and measurement, and transfer pricing.

Publications

Academic (1)
  • Arnold, M. C., Elsinger, F., & Rankin, F. W. (2021). The Unintended Consequences of Headquarters' Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence. Management Science, 67(12), 7912-7931. https://doi.org/10.1287/mnsc.2020.3843

Internal (1)
  • Elsinger, F. (2018). Essays on Behavioral Aspects of the Delegation and Limitation of Decision-Making Authority in Organizations. University of Bern.

Courses

Featured on RSM Discovery

Transfer price negotiations: should headquarters back off or take over?

Do company headquarters have all the necessary information that divisions have when it comes to decentralized transfer price negotiations?