Reinventing accounting

Prof. Dr Christoph Sextroh has been appointed to the Chair of Accounting and Corporate Governance at the university’s Department of Business Administration, Economics and Law. The business economist’s main area of research is corporate transparency and capital market communication.

Welcome to the University of Oldenburg! What brought you here?

There are currently two dominant topics in my field: digitalisation and sustainability. Both have been firmly anchored in research and teaching at the University of Oldenburg for years. I also have private ties to the region – I did my Abitur (A-levels equivalent) in Westerstede – and I'm looking forward to being surrounded by the salty sea air again.

What are you doing in your research?

My main focus is the modern information environment of companies. The context in which companies operate has changed radically in recent decades. They face the huge challenge of creating financial value while at the same time protecting the climate, respecting human rights and maintaining social equality. And on top of that they have to communicate how they are conducting themselves in all these areas. At the same time new technologies and digital platforms including social media are increasingly shaping the way information is accessed and processed. All this is leading legislators to establish new regulations, and it also means that managers and investors, as well as employees, suppliers and customers need more and sometimes completely different types of information in order to make their decisions. These developments raise a number of questions in the field of accounting – from the perspective of both academia and practice.

What do you like about your subject?

Accounting is about much more than just bookkeeping. My subject looks at what information decision-makers need and what the quality of the former should be so that the latter can make better decisions. Accounting is the language of the business world. At the same time, it is closely linked to many economic and social developments of our time and is therefore surprisingly diverse.

What are your plans for your first few months at our university?

First of all, to do a lot of listening. I’m particularly looking forward to exchanging ideas with as many students as possible and also with my new colleagues.

What or who made the biggest impact on you during your studies?

That was without doubt my semester abroad at the NHH Norwegian School of Economics in Norway. Quite apart from the generally great experience of a stay abroad, I was positively surprised by the interactive design of the courses, the research environment and the high level of cooperation within the individual departments. It was different from what I had experienced during my studies. Ultimately, this experience also motivated me to pursue an academic career.

Your tip for surviving on campus?

The basketball court on Haarentor campus is a great way to loosen up your brain cells after a lecture or a long day of studying in the library. And of course: be curious! Then many things will follow naturally...