Collaborative Research Center / Transregio 266 “Accounting for Transparency”

Accounting, Taxes and Corporate Transparency are the focus of the first Transregio focusing on Business Administration, in which the University of Mannheim participates. The host university is the University of Paderborn, another partner is the Humboldt-Universität zu Berlin. The Transregio started in July 2019 and was initially funded by the DFG until July 2023 – with a total of 12 million euros. It has now been extended for a further four years with a funding volume of over 18 million euros. Professor Dr. Dirk Simons coordinates the participation of researchers at the University of Mannheim.

With the “Accounting for Transparency“ project, the German Research Foundation (DFG) has, for the first time, approved a Collaborative Research Center (CRC) with a focus on Business Administration. The CRC analyzes how accounting and taxation affect the transparency of companies and what impact a transparent self-representation of companies has on society.

Apart from corporate reporting, the new CRC/Transregio also focuses on the transparency of tax systems. The teams, many of which are made up of researchers from different locations, will analyze tax complexity and compare different accounting systems worldwide. Their research activities will be aimed at understanding how regulation affects transparency.