We aim at innovative and relevant research in the area of management accounting and management control. A distinctive characteristic of our institute is, that we focus on simulation as a research method. To our knowledge this clear and exclusive focus is unique for German-speaking research in our discipline. In the area of cost accounting, we employ Monte Carlo simulation to generate numerical experiments, which investigate design options of cost accounting systems. In the area of management control, we take a behavioral perspective on the phenomena of interest, which is mainly supported by agent-based simulation.