Dipl.-Ing. Christian Schmid, PhD

Wissenschaftlicher Mitarbeiter

Contact

 Education

  • 2019: PhD Management, University of Vienna
  • 2019: Doctoral Program in Accounting, Reporting and Taxation (DART)
  • 2011: MSc/Dipl.-Ing., Technical Mathematics with a concentration in Mathematics in Economics, Vienna University of Technology

Academic Employment and Research Scholarships

  • 10/2023-03/2024: Professor of Managerial Accounting, Ludwig-Maximilians-Univeristy Munich, LMU Munich School of Business
  • since 2019: University Assistant (post doc), Accounting and Managerial Control, University of Vienna, Department of Business Administration
  • 09-10/2019: Visiting Scholar, Columbia Business School, Columbia University, New York, NY, United States
  • 2016-2019: University Assistant (prae doc), Institute for Corporate Governance, WU Vienna University of Economics and Business, Department of Strategy and Innovation
  • 04/2016: Visiting Scholar, The Iby and Aladar Fleischman Faculty of Engineering, Tel Aviv University, Israel
  • 03-06/2015: Visiting Scholar, Kellogg School of Management, Northwestern University, Evanston IL, United States
  • 2012-2016: University Assitant (prae doc), Accounting and Managerial Control, University of Vienna, Department of Business Administration

Teaching

University of Vienna

  • Spreadsheet Accounting [MSc]
  • Readings in Management Accounting [MSc]

LMU Munich

  • Value Based Management [BSc]
  • Management Control Systems [MSc]

WU Vienna

  • Business Planning and Performance Management [MSc]
  • Basics in Strategic Management and Management Control [BSc]
  • Principles of Scientific Writing [BSc]
  • Business Project - Future of Finance (with practice partner EY) [BSc]

Research Interests

  • Design of incentive systems, performance measurement, strategic signaling, strategic disclosure, information economics

Publications

  • "Task Assignment and Pay Dispersion under Moral Hazard," with Clemens Löffler (Accepted for publication at Management Accounting Research). Available online: https://www.sciencedirect.com/science/article/pii/S1044500523000367
  • "Branding Vertical Product Line Extensions," with Thomas Jungbauer (Accepted for publication at Journal of Economics & Management Strategy).
  • Schmid, C. and Y. Gerchak. Principal-agent models where a principal is only affected by extreme performances, Managerial and Decision Economics 43(2), 468-477, 2022. Accessible online: https://onlinelibrary.wiley.com/doi/10.1002/mde.3394
  • Gerchak, Y., and C. Schmid. How should a principal reward and support agents when firm performance is characterized by success or failure?, Managerial and Decision Economics 40 (4), 353-362, 2019. Accessible online: https://onlinelibrary.wiley.com/doi/abs/10.1002/mde.3006
  • Pfeiffer, T., and C. Schmid. Zur Performancesteuerung mehrstufiger Forschungs- und Entwicklungsprojekte, in: Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung, Udo Wagner, Michaela-Maria Schaffhauser-Linzatti (eds.), 303-320. Wiesbaden: Springer Gabler, 2017. [in German]
  • Löffler, C., and C. Schmid. Pay-Performance Sensitivität: Zum Zusammenhang von Entlohnung und Unternehmenserfolg, Wirtschaftswissenschaftliches Studium 45 (1), 10-15, 2016. [in German]

Working in progress

  • "Cost synergy and performance measurement in teams."
  • "Vertical Differentiation, Branding, and Product Confusion," with Thomas Jungbauer und Sherif Nasser
  • "Segment Reporting under Competition."
  • "Debt Covenants and Manager Compensation," with Clemens Löffler
  • "ESG Ratings and Private Communication with Agencies," with Klaus Haider