Dr.in Sina Feldermann

Dr Sina Feldermann has been working as a Teaching Fellow at Hochschule Ruhr West since March 2020. In her teaching role, she is primarily responsible for modules in cost accounting, controlling, and strategic management. Previously, she was a Research Associate at the Chair of Management Accounting & Control at the University of Siegen.

Dr Feldermann completed her doctorate at the University of Siegen, focusing on psychological aspects and behavioural control of financial managers. Her research centres on the intersection of Management Accounting and Control and Organisational Behaviour, with a particular emphasis on the psychology of financial managers. Her work has been published in journals such as Qualitative Research in Accounting & Management and the Scandinavian Journal of Management.

She complements her academic teaching and research experience with practical experience gained at major auditing firms and credit rating agencies/business information providers.

The best way to reach me is via email at sina.feldermann@hs-ruhrwest.de.

(Academic) Education

(Academic) Employment

Bachelor’s Programmes:

• Cost and Performance Accounting
• Controlling
• Cost Accounting and Controlling
• Investment and Finance

Master’s Programmes:

• Strategic Management
• Project and Process Controlling

Ms Feldermann regularly supervises bachelor’s and master’s theses in the areas of cost accounting, controlling, and strategic management.

• Research at the intersection of Management Accounting & Control and Organisational Behaviour
• Psychology and Behavioural Control of Financial Managers

Articles in peer-reviewed English-language journals:

Feldermann, S.K.*, & Hiebl, M.R.W. (2022), “Psychological ownership and stewardship behavior: The moderating role of agency culture”, Scandinavian Journal of Management, Vol. 38, No. 2, 101209 (VHB Rating B; ABS 2). https://doi.org/10.1016/j.scaman.2022.101209

Feldermann, S.K., & Hiebl, M.R.W.* (2020), “Using quotations from non-English interviews in accounting research”, Qualitative Research in Accounting and Management, Vol. 17, No 2, pp. 229-262 (VHB Rating B; ABS 2). https://doi.org/10.1108/QRAM-08-2018-0059

Practitioner-oriented articles (peer-reviewed):

Lausberg, I.*, Tosic, J., & Feldermann, S.K. (2025), „Studentisches Schreiben mit generativer KI: Inspiration oder intellektuelle Aneignung?“, Zeitschrift für Hochschulentwicklung, 20(2), pp. 101-122. https://doi.org/10.21240/zfhe/SH-KI-2/06

Bürgel, T.R., Derfuß, K., Feldermann, S.K., & Hiebl, M.R.W.* (2020), “Budgetierung in Familienunternehmen”, Controlling & Management Review, Nr. 64, S. 22-29. https://doi.org/10.1007/s12176-019-0069-7

Monographs:

Feldermann, S.K.* (2024), “Financial Managers’ Psychological Ownership – Three Essays on (its) Antecedents and Consequences”, University of Siegen, Siegen (Germany). http://dx.doi.org/10.25819/ubsi/10599

Hiebl M.R.W.*, Bürgel T.R., Feldermann S.K., Krämer, T., Weigel, C. (2020), “Controlling und Rechnungswesenexperten im Mittelstand”, Report of a Research Study, University of Siegen, Siegen (Germany).

Contributions to edited volumes:

Labrenz, T.F., Feldermann, S.K., & Lausberg, I. (2022), “Die Bedeutung der wertorientierten Steuerung in kapitalmarktorientierten Unternehmen – Eine Analyse der Geschäftsberichte der DAX-, SMI- und ATX-Unternehmen”, in Behringer, S. (Ed.), Controlling.Accounting.Risiko.Finanzen, (IFZ) 2016, pp. 67-91. ISBN: 978-3-906877-98-3

Welter, F., Urbano, D. Feldermann, S.K., et al. (2020), “Introducing the book: the what, why and how of relevance and impact”, in Welter, F., & Urbano, D. “How to make your doctoral research relevant – Insights and strategies for the modern research environment”, Edward Elgar Publishing Limited. https://doi.org/10.4337/9781788977616.00008

Menk, M.T.M., & Federmann, S.K. (2016), “Nachhaltigkeitsberichterstattung gemäß Global Reporting Initiative unter besonderer Berücksichtigung von Schweizer Unternehmen des SMI”, in Nadig, Linard/Egle, Ulrich (Eds.), Controlling.Accounting.Risiko.Finanzen, (IFZ) 2016, S. 197-226. ISBN: 978‐3‐90648860‐8

Scientific Presentations

Feldermann, S.K., Derfuss, K.G.K.W., & Hiebl, M.R.W.: “A Complementarity Perspective on the ‘Roots’ of and ‘Routes’ to Psychological Ownership: The Interplay between Financial Managers’ Autonomy, Organizational Tenure and Perceived Justice”. Annual Conference for Management Accounting Research (ACMAR), Vallendar (Germany), 2024.

Feldermann, S.K., & Hiebl, M.R.W.: “How to Evoke Entrepreneurial Behavior in Middle Managers: Involve Them in Strategy Development and Create Psychological Ownership”. European Academy of Management Annual Conference (EURAM), Dublin (Ireland), 2023.

Labrenz, T.F, Feldermann, S.K., & Lausberg, I.: “Die Bedeutung der wertorientierten Steuerung in kapitalmarktorientierten Unternehmen – Eine Analyse der Geschäftsberichte der DAX-, SMI- und ATX-Unternehmen”. CARF Luzern 2022 – Controlling.Accounting.Risk.Finance, Luzern (Switzerland), 2022.

Feldermann, S.K., & Hiebl, M.R.W.: “Behavioral Consequences of Psychological Ownership: An Investigation from the Perspectives of Stewardship Theory and Agency Theory”. European Academy of Management Annual Conference (EURAM), Dublin (Ireland), 2020.

Feldermann, S.K., & Hiebl, M.R.W.: “The effect of non-financial incentives on the development of psychological ownership: A comparison of family and nonfamily firms”. International Family Enterprise Research Academy Annual Conference (IFERA), Bergamo (Italy), 2019.

Feldermann, S.K., & Hiebl, M.R.W.: “The effect of non-financial incentives on the development of psychological ownership: A comparison of family and nonfamily firms”. Konferenz der deutschsprachigen Forschungszentren und Institute für Familienunternehmen (FIFU), Bielefeld (Germany), 2019.

Feldermann, S.K., & Hiebl, M.R.W.: “The effect of non-financial incentives on the development of psychological ownership: A comparison of family and nonfamily firms”, New Directions in Entrepreneurship Research, Barcelona (Spain), 2018.

Feldermann, S.K., & Hiebl, M.R.W.: “Using quotations from non‐English interviews in accounting research: An analysis of current practice and recommendations for the future”, Annual Conference for Management Accounting Research (ACMAR), Vallendar (Germany), 2018.

Feldermann, S.K., & Hiebl, M.R.W.: “The effect of non-financial incentives on the development of psychological ownership: A comparison of family and nonfamily firms”, Forschungskolloquium der Universitäten Bern-Linz-Siegen, Bern (Switzerland), 2018.

Feldermann, S.K., & Menk, M.T.M.: “Nachhaltigkeitsberichterstattung gemäß Global Reporting Initiative unter besonderer Berücksichtigung von Schweizer Unternehmen des SMI”. CARF Luzern 2016 – Controlling.Accounting.Risk.Finance, Luzern (Switzerland), 2016.

Member of the Faculty Council