Clemens Löffler

Dr. Clemens Löffler

Dr. Clemens Löffler is Senior Researcher at the Competence Center for Strategy and Competitiveness, which is part of the Research Cluster SMEs and Family Business at the University of Applied Sciences for Management and Communication. Before joining FH Wien, Clemens was Assistant Professor at the Institute for Corporate Governance at the WU Vienna University of Economics and Business as well as Assistant Professor at the chair of Management Accounting at the University of Vienna.

Dr. Löffler‘s research interests are in the areas of organization theory, management accounting, information economics, corporate governance, and competitive strategy. His research has been published in international peer-reviewed management journals including Contemporary Accounting Research, Journal of Economic Behavior and Organization, Journal of Economics and Management Strategy, or European Journal of Operational Research.


Articles in Refereed Journals

  • Löffler, C. (2019). Divisionalization and domestic transfer pricing for tax considerations in the multinational enterprise. Management Accounting Research.
  • Johnson, N. B., Löffler, C., & Pfeiffer, T. (2018). An Evaluation of Alternative Market‐Based Transfer Prices. Contemporary Accounting Research, 35(4), 1868-1887.
  • Kopel, M., Löffler, C., & Pfeiffer, T. (2017). Complementary monopolies and multi-product firms. Economics Letters, 157, 28-30.
  • Kopel, M., Löffler, C., & Pfeiffer, T. (2016). Sourcing strategies of a multi-input-multi-product firm. Journal of Economic Behavior & Organization, 127, 30-45.
  • Arya, A., Löffler, C., Mittendorf, B., & Pfeiffer, T. (2015). The middleman as a panacea for supply chain coordination problems. European Journal of Operational Research, 240(2), 393-400.
  • Dockner, E. J., & Löffler, C. (2015). Rivalry restraint as equilibrium behavior. Journal of Economics & Management Strategy, 24(1), 189-209.
  • Löffler, C., Pfeiffer, T., & Schneider, G. (2013). The irreversibility effect and agency conflicts. Theory and decision, 74(2), 219-239.
  • Kopel, M., & Löffler, C. (2012). Organizational governance, leadership, and the influence of competition. Journal of Institutional and Theoretical Economics JITE, 168(3), 362-392.
  • 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, 223(3), 690-700.
  • Löffler, C. (2012). Delegation, R&D and competitiveness in a Bertrand duopoly. Review of Managerial Science, 6(3), 287-306.
  • Kopel, M., & Löffler, C. (2008). Commitment, first-mover-, and second-mover advantage. Journal of Economics, 94(2), 143-166.


  • Löffler, C. (2008). Strategische Selbstbindung und die Auswirkung von Zeitführerschaft. Gabler.

Book Reviews

  • Löffler, C. (2017). Book Review: Research Methods for Accounting and Finance, Audrey Paterson, David Leung, William Jackson, Robert MacIntosh, and Kevin O´Gorman. The International Journal of Accounting 52 (3), 297-298, 2017.

Contributions to edited volumes

  • Löffler, C. (2018). Transfer Prices for Coordination Under Decentralized Decision Making. In Game Theory in Management Accounting (pp. 71-89). Springer, Cham.

Didactic Papers

  • Löffler, C., & Schmid, C. (2016). Pay-Performance Sensitivität: Zum Zusammenhang von Entlohnung und Unternehmenserfolg. WiSt-Wirtschaftswissenschaftliches Studium, 45(1), 10-15.