Peter Letmathe


Prof. Dr. rer. pol.

Peter Letmathe

Chair of Management Accounting


Building: Sammelbau der Fakultäten 1+8

Room: 614

Templergraben 64

52062 Aachen


Phone: +49 241 80-96164

Consultation Hours

Monday, 13:00-14:00 hours


Peter Letmathe studied business administration at University of Bielefeld where he graduated as Diplom-Kaufmann. He received his PhD (Environmental Cost Accounting) from University GH Essen and completed his postdoctoral stage with his habilitation on “Flexible Standardization” at Ruhr-University Bochum. Between 1993 and 2001, he worked under supervision of Prof. Dr. Marion Steven at both universities – Essen and Bochum – as research assistant in the fields of management accounting, operations management, and corporate environmental management. After completing his habilitation, he was appointed Professor of Environmental and Technology Management at University of Bayreuth. Between 2002 and 2011 he held the chair of Value Chain Management with special focus on Small and Medium-sized Enterprises at University of Siegen where he founded the SMI (Small and Medium Sized Enterprise Institute Siegen) in 2003, which he headed until September 2011. Since October 2011 he leads the Chair of Management Accounting (Lehrstuhl für Controlling) at RWTH Aachen University and was dean of the Faculty of Business and Economics from 2018 to 2021. Since 1999, he has held multiple visiting professorship at University of Colorado at Boulder and Clemson University. His practical experience includes more than two years of work in the furniture industry as well as more than 80 often interdisciplinary research projects with industry and other research institutions mainly in the fields of operations management, strategic management, management accounting, and process optimization. His interdisciplinary research comprises the mobility sector, the energy transformation, the digitization of industry and information and communication technologies. He has been member of several scientific boards, e.g. of the FOKOS-Institute, the Gesellschaft für Operations Research (GOR e.V.) and BAUM e.V. Peter Letmathe has published his research in several top journals such as the Journal of Operations Management, the European Journal of Operational Research (EJOR), OR Spectrum, the International Journal of Production Economics, Business Strategy and the Environment, the International Journal of Operations and Production Management and the Zeitschrift für Betriebswirtschaft. In July 2013, he received the EURO award for the Best EJOR Paper 2013 (Innovative Applications of OR).

Research Interests

  • Behavioral Management Accounting
  • Value Chain Management
  • Business Modeling
  • Managerial Accounting and Innovation Management

Selected Publications

  • Dräger, P.; Letmathe, P. (2022): Value losses and environmental impacts in the construction industry – Tradeoffs or correlates? Journal of Cleaner Producton, 336.
  • Letmathe, P.; Rößler, M. (2022): Should Firms use Digital Work Instructions? – Individual Learning in an Agile Manufacturing Setting. Journal of Operations Management 68(1). 94-109.
  • Chen, H., Letmathe, P., Soderstrom, N. (2021). Reporting Bias and Monitoring in Clean Development Mechanism Projects. In: Contemporary Accounting Research, 38(1, Spring), 7-31.
  • Bogacki, J., Letmathe, P. (2021): Representatives of future generations as promoters of sustainability in corporate decision processes. In: Business Strategy and the Environment, 30(1), 237-251.
  • Klöckner, K., Letmathe, P. (2020): Is the coherence of coal phase-out and electrolytic hydrogen production the golden path to effective decarbonisation? In: Applied Energy, 279.
  • Cadez, S., Czerny, A., Letmathe, P. (2019): Stakeholder pressures and corporate climate change mitigation strategies. In: Business Strategy and the Environment, 28(1), 1-14.
  • Letmathe, P.; Wagner, S. (2018): “Messy” Marginal Costs: Internal Pricing of Environmental Aspects on the Firm Level, in: International Journal of Production Economics 201 (July 2018), 41-53.
  • Letmathe, P., Zielinski, M. (2016). Determinants of Feedback Effectiveness in Production Planning. In: International Journal of Operations and Production Management, 36(7), 825-848.
  • Letmathe, P., Petersen, L., Schweitzer, M. (2013): Capacity Management under Uncertainty with Inter-process, Intra-process and Demand Interdependencies in High-flexibility Environments. In: OR Spectrum, 35, 191-219.
  • Letmathe, P., Schweitzer, M., Zielinski, M. (2012): How to Learn New Tasks: Shop Floor Performance Effects of Knowledge Transfer and Performance Feedback. In: Journal of Operations Management, 30, 221-236.
  • Jaehn, F., Letmathe, P. (2010): The Emissions Trading Paradox. In: European Journal of Operational Research, 202, 248-254.
  • Letmathe, P.; Balakrishnan, N. (2005): Impact of Environmental Constraints on the Optimal Product Mix. In: European Journal of Operational Research, 167, 398–412.