Team

Dr. habil. Clemens Löffler

Dr. habil. Clemens Löffler is Senior Researcher at the Institute for Business Ethics and Sustainable Strategy (IBES).

He studied industrial engineering at the Vienna University of Technology, where he also completed his doctoral studies. At the University of Vienna, he completed his habilitation in business administration.

Before joining FHWien der WKW, he was a university assistant at the Institute for Corporate Governance at the Vienna University of Economics and Business Administration and at the Institute for Controlling at the University of Vienna.

Publications by
Clemens Löffler

Activities

Research

Clemens Löffler conducts research and teaches in the following areas:

  • Management Accounting
  • Corporate Governance
  • Information Economics and Organization Theory
  • Corporate management and competitive strategies

Publications

His research has been published in leading international journals, including

  • Contemporary Accounting Research
  • Journal of Economic Behavior & Organization
  • Journal of Economics & Management Strategy
  • Management Accounting Research
  • Economics Letters
  • European Journal of Operational Research

Additional activities

In addition to his academic activities, Clemens Löffler worked for the Austrian energy regulatory authority E-Control.

Specialization and Competence

Areas of Specialization

  • Competitive Strategy
  • Corporate Governance
  • Management Accounting

Areas of Competence

  • Analytical Modelling
  • Applied Game Theory
  • High-Quality Academic Research

Publications

Monograph
  1. Löffler, C. (2008) ‘Strategische Selbstbindung und die Auswirkung von Zeitführerschaft’, Reihe: Management, Organisation und ökonomische Analyse, Band 10, Wiesbaden: Gabler Verlag.
Article in scientific journal (peer reviewed)
  1. Löffler, C. (2019) ‘Divisionalization and Domestic Transfer Pricing for Tax Considerations in the Multinational Enterprise’, Management Accounting Research, Vol. 45, pp. 1-29.
  2. Bastian, N., Löffler, C. & Pfeiffer, T. (2018) ‘An Evaluation of Alternative Market-Based Transfer Prices’, Contemporary Accounting Research, Vol. 35 (4), pp. 1868-1887.
  3. Löffler, C. (2017) ‘Book Review: Paterson, A., Leung, D., Jackson, W., MacIntosh, R. &O´Gorman, K., Research Methods for Accounting and Finance’, The International Journal of Accounting, Vol. 52 (3), pp. 297-298.
  4. Kopel, M., Löffler, C. & Pfeiffer, T. (2017) ‘Complementary Monopolies and Multi-Product Firms’, Economics Letters, Vol. 157, pp. 28-30.
  5. Kopel, M., Löffler, C. & Pfeiffer, T. (2016) ‘Sourcing Strategies of a Multi-Input-Multi-Product Firm’, Journal of Economic Behavior and Organization, Vol. 127, pp. 30-45.
  6. Dockner, E. & Löffler, C. (2015) ‘Rivalry Restraint as Equilibrium Behavior’, Journal of Economics and Management Strategy, Vol. 24 (1), pp. 189-209.
  7. Arya, A., Löffler, C., Mittendorf, B. & Pfeiffer, T. (2015) ‘The Middleman as a Panacea for Supply Chain Coordination Problems’, European Journal of Operational Research, Vol. 240 (3), pp. 393-400.
  8. Löffler, C., Pfeiffer, T. & Schneider, G. (2013) ‘The Irreversibility Effect and Agency Conflicts’, Theory and Decision, Vol. 74 (2), pp. 219-239.
  9. Löffler, C., Pfeiffer, T. & Schneider, G. (2012) ‘Controlling for Supplier Switching in the Presence of Real Options and Asymmetric Information’, European Journal of Operational Research, Vol. 223 (3), pp. 690-700.
  10. Löffler, C. (2012) ‘Delegation, R&D and Competitiveness in a Bertrand Duopoly’, Review of Managerial Science, Vol. 6 (3), pp. 287-306.
  11. Kopel, M. & Löffler, C. (2012) ‘Organizational Governance, Leadership, and the Influence of Competition’, Journal of Institutional and Theoretical Economics, Vol. 168 (3), pp. 362-392.
  12. Löffler, C., Pfeiffer, T., Schiller, U. & Wagner, J. (2011) ‘Zentralisierung, Transferpreise und spezifische Investitionen: Ein selektiver Verfahrensvergleich’, Zeitschrift für betriebswirtschaftliche Forschung, Sonderheft, Vol. 63 (11), pp. 1-33.
  13. Löffler, C. & Pfeiffer, T. (2010) ‘Discussion of Level Playing Fields in Regulated Network Industries: Cost-Based Access Pricing, Depreciation, and Capacity Choice’, Zeitschrift für Betriebswirtschaft, Sonderheft, Vol. 3, pp. 21-32.
  14. Kopel, M. & Löffler, C. (2008) ‘Commitment, First and Second Mover Advantage’, Journal of Economics, Vol. 94 (2), pp. 143-166.
Article in scientific journal (not peer reviewed)
  1. Löffler, C. & Schmid, C. (2016) ‘Pay-Performance Sensitivität: Zum Zusammenhang von Entlohnung und Unternehmenserfolg’, Wirtschaftswissenschaftliches Studium (WiSt), Vol. 45 (1), pp. 10-15.
Contribution in anthology/conference proceedings (full paper)
  1. Löffler, C. (2018) ‘Transfer Prices for Coordination under Decentralized Decision Making’, In: Müller, D. & Trost, R. (Eds.): Game Theory in Management Accounting: Implementing Incentives and Fairness, Basel: Springer International Publishing, pp. 71-89.
  2. Löffler, C. & Pfeiffer, T. (2011) ‘Verrechnungspreise’, In: Busse von Colbe, W. & Pellens, B. (Eds.): Lexikon des Rechnungswesens, München: De Gruyter Oldenbourg, pp. 829-833.
Presentation at scientific conference
  1. Löffler, C. (2019) ‘Discussion of Entering a Foreign Market: Exports, FDI or Strategic Alliance?’, 20. Symposium zur ökonomischen Analyse der Unternehmung, Vallendar (DE).
  2. Löffler, C. (2019) ‘Discussion of: International Transfer Pricing and Capacity Planning’, 11th Accounting Research Workshop, Zürich (CH).
  3. Löffler, C. (2018) ‘Discussion of: Cost Uncertainty and the Welfare Effects of Market Power’, German Economic Association for Business Administration, Frankfurt (DE).
  4. Löffler, C. (2018) ‘Domestic Transfer Pricing for Tax Considerations in the Multinational Enterprise’, 41st European Accounting Association Annual Congress, Milan (IT).
  5. Löffler, C. (2018) ‘Project Assignment and its Interplay of Management Controls’, 13th Workshop on Accounting and Economics, Paris (FR).
  6. Löffler, C. (2017) ‘Project Assignment and the Interplay of Management Controls’, 18. Symposium zur ökonomischen Analyse der Unternehmung, German Economic Association for Business Administration, Hohenheim (DE).
  7. Löffler, C. (2017) ‘Selective Information Sharing of a Multi-Product Manufacturer’, 44th Annual Conference of the European Association for Research in Industrial Economics, Maastricht (NL).
  8. Löffler, C. (2017) ‘Selective Information Sharing of a Multi-Product Manufacturer’, Erasmus Accounting and Economics Workshop, Rotterdam (NL).
  9. Löffler, C. (2017) ‘Selective Information Sharing of a Multi-Product Manufacturer’, 40th European Accounting Association Annual Congress, Valencia (ES).
  10. Löffler, C. (2017) ‘Selective Information Sharing of a Multi-Product Manufacturer’, AAA Management Accounting Section, San Juan (PR).
  11. Löffler, C. (2016) ‘Domestic Transfer Pricing for Tax Considerations in the Multinational Enterprise’, 17. Symposium zur ökonomischen Analyse der Unternehmung, German Economic Association for Business Administration, Basel (CH).
  12. Löffler, C. (2016) ‘Selective Information Sharing of a Multi-Product Manufacturer’, 12th Workshop on Accounting and Economics, Tilburg (NL).
  13. Löffler, C. (2015) ‘Domestic Transfer Pricing for Tax Considerations in the Multinational Enterprise’, 9th Accounting Research Workshop, Zürich (CH).
  14. Löffler, C. (2015) ‘Domestic Transfer Pricing for Tax Considerations in the Multinational Enterprise’, 77. Jahrestagung des VHB, Vienna (AT).
  15. Löffler, C. (2015) ‘Domestic Transfer Pricing for Tax Considerations in the Multinational Enterprise’, 12th Annual Conference for Management Accounting Research, Vallendar (DE).
  16. Löffler, C. (2015) ‘Selective Information Sharing of a Multi-Product Retailer in the Presence of Multiple Suppliers’, 16. Symposium zur ökonomischen Analyse der Unternehmung, German Economic Association for Business Administration, Hamburg (DE).
  17. Löffler, C. (2014) ‘Market- versus Cost-based Transfer Pricing, Intra-company Coordination and Competitive Behavior on the Intermediate Market’, 76. Wissenschaftliche Jahrestagung der Hochschullehrer für Betriebswirtschaft, Leipzig (DE).
  18. Löffler, C. (2014) ‘Market- versus Cost-based Transfer Pricing, Intra-company Coordination and Competitive Behavior on the Intermediate Market’, 11th Workshop on Accounting and Economics, Odense (DK).
  19. Löffler, C. (2014) ‘Sourcing Strategies of the Multi-Input-Multi-Product Firm’, 15. Symposium zur ökonomischen Analyse der Unternehmung, German Economic Association for Business Administration, Regensburg (DE).
  20. Löffler, C. (2013) ‘Centralized versus Decentralized External Financing, Winner Picking and Corporate Socialism’, Jahrestagung des Vereins für Socialpolitik, Düsseldorf (DE).
  21. Löffler, C. (2013) ‘Discussion of: Smart Grids Incentives as a Corporate Governance Paradox’, Conference on Corporate Governance in Network Industries, Vienna (AT).
  22. Löffler, C. (2013) ‘Market- versus Cost-based Transfer Pricing, Intra-company Coordination and Competitive Behavior on the Intermediate Market’, 8th Accounting Research Workshop, Basel (CH).
  23. Löffler, C. (2012) ‘Rivalry Restraint as Equilibrium Behavior’, 13. Symposium zur ökonomischen Analyse der Unternehmung, German Economic Association for Business Administration, Graz (AT).
  24. Löffler, C. (2011) ‘Centralized versus Decentralized External Financing and Project Selection’, 12. Symposium zur ökonomischen Analyse der Unternehmung, German Economic Association for Business Administration, Zürich (CH).
  25. Löffler, C. (2010) ‘Discussion of: Truthful Reporting and Production Incentives’, Workshop on Accounting and Economics, Vienna (AT).
  26. Löffler, C. (2010) ‘Strategic Delegation and Dynamic Competition’, Jahrestagung der Nationalökonomischen Gesellschaft, Vienna (AT).
  27. Löffler, C. (2009) ‘Strategic Delegation and Dynamic Competition’, 36. Jahrestagung, European Association for Research in Industrial Economics, Ljubljana (SI).
  28. Löffler, C. (2008) ‘So Test Therefore, Who Commits to Strategy’, 35. Jahrestagung, European Association for Research in Industrial Economics, Toulouse (FR).
  29. Löffler, C. (2008) ‘So Test Therefore, Who Commits to Strategy’, Jahrestagung der Nationalökonomischen Gesellschaft, Vienna (AT)
  30. Löffler, C. (2007) ‘Commitment, First-mover-, and Second-mover Advantage’, 8. Symposium zur ökonomischen Analyse der Unternehmung, German Economic Association for Business Administration, Tübingen (DE).
Article in industry media
  1. Löffler, C. (2020) ‘Internationale Verrechnungspreise im Spannungsfeld von Steuerung und Steuern’, Controller Magazin, Heft 2, pp. 52-55.
Article in mass media
  1. Löffler, C. (2020) ‘Die "verschlankte Matura" – Druckausgleich oder Druckkochtopf?’, Der Standard (AT), April 23., Link
  2. Löffler, C. (2019) ‘Zwischen Steuertricks und Steuerung’, Der Standard (AT), Oktober 7, by Raimund Lang., Link
Presentation at practice oriented event
  1. Löffler, C. (2014) ‘Domestic Transfer Pricing for Tax Considerations in the Multinational Enterprise’, Forschungskolloquium "Finanzen, Rechnungswesen und Steuern", Georg-August-Universität Göttingen, Göttingen (DE), May 15.