Alexander Himme is Associate Professor of Management Accounting at Kühne Logistics University. He received his PhD in Management Accounting and Marketing at the University of Kiel (Germany). He holds a Diploma in Business Administration from the University of Kiel. Before joining Kühne Logistics University in 2015, he worked as an Assistant Professor at Vlerick Business School (Belgium) and as a Post-Doc at the Universities of Cologne and Passau (Germany). At the University of Cologne he received his cumulative habilitation. In addition, Alexander Himme spent one year as a Visiting Scholar at the Graduate School of Business at Stanford University and the University of California in Los Angeles (UCLA).
Himme's specialization is on the field of performance measurement, valuation of intangibles, marketing accounting, and cost management. His work is positioned at the accounting-marketing interface. In this context his research deals with the influence of intangibles on accounting metrics like the cost of capital. The aim of the research is to quantify the return of investments in intangible assets like brands, customer equity, or corporate reputation. For determining the return of investments in intangible assets his research also focuses on ways how to measure and to evaluate these assets. Determining the drivers of a successful cost management is another pillar of his research projects. His research has been published among others in Journal of Marketing, International Journal of Research in Marketing, Journal of Management Control, Journal of Business Economics, and Journal of Cost Management. He has also presented his work at major international conferences (e.g., Congress of the European Accounting Association, Marketing Science Conference, Marketing Strategy Meets Wall Street). His work was finalist for the Best Paper Award of the German Academic Association for Business Research (VHB) in 2019 and received the Best Paper Award of the EIASM Interdisciplinary Workshop on Intangibles & Intellectual Capital in 2018. He further won best teaching awards at KLU on several occasions.
Himme has taught at the Universities of Kiel, Passau, Cologne as well as at the Corvinus University in Budapest, Vlerick Business School in Ghent/Leuven/St. Petersburg, and the State University of Management in Moscow. He has taught diverse financial, managerial, and marketing accounting classes in bachelor, master, and executive programs. Himme has visited several teaching seminars that deal with the case study method (e.g., case method teaching seminar by Harvard Business Publishing) and combines theory-based teaching with a passionate way of teaching case studies.
Teaching at KLU
Academic Fundamentals
(BScBBA)
Accounting and Budgeting Across Borders
(MBA)
Deep Dive Business Challenge
(BScBBA)
Financial Performance Management and Management Control
(MSc GL & SCM)
Financial Performance Management and Management Control
(MSc MGT)
Fundamentals of Accounting
(BScBBA)
International Financial Accounting
(BScBBA)
Managerial & Financial Accounting
(BSc MGT)
Academic CV
Management Accounting
What is the unit cost and the contribution margin of my product? How many services do I have to provide in order to break even? Shall I outsource this activity or shall I keep it inside my company? Which products shall I produce first given my limited resources? Managers typically ask these and similar very fundamental questions when making decisions. This lecture series provides the basic concepts and tools to answer these questions. Covering the fundamentals of management accounting this lecture series helps managers to make better and profound business decisions. Specifically, this lecture series explains what kind of revenue and cost information exists and how this information should be extracted and structured. The lecture series also demonstrates how managers can use cost and revenue information to better plan and control business decisions. Cost and revenue information is the language of business, and this lecture series enables business students to better speak, understand and finally use this language.
Introduction to Managerial Accounting (Module I)
Cost Categories (Module II)
Determining Unit Costs (Module III)
Job order costing (Module IV)
Process Costing (Module V)
Cost-volume-profit (CVP) analysis (Module VI)
Special order pricing and production planning (Module VII)
Make or buy and product elimination decisions (Module VIII)
Academic Positions
| since 2018 | Associate Professor for Management Accounting at Kühne Logistics University, Hamburg, Germany |
|---|---|
| 2015-2018 | Assistant Professor for Management Accounting at Kühne Logistics University, Hamburg, Germany |
| 2014-2015 | Assistant Professor, Vlerick Business School, Belgium |
| 2011-2014 | Post-Doc ("Akademischer Rat"), University of Cologne (Chair for Marketing and Market Research, Professor Marc Fischer), Germany |
| 2008-2011 | Post-Doc ("Akademischer Rat"), University of Passau (Chair for Marketing and Services, Professor Marc Fischer), Germany |
| 2003-2008 | Research Assistant ("wissenschaftlicher Mitarbeiter"), Management Accounting, Christian-Albrechts-University of Kiel (Chair for Management Accounting, Professor Birgit Friedl), Germany |
| 2001-2003 | Student Assistant, Christian-Albrechts-University of Kiel (Chair for Econometrics, Professor Gerd Hansen), Germany |
Education
| 2014 | "Habilitation" at the Faculty of Management, Economics, and Social Sciences at the University of Cologne; Granting of the "Venia Legendi" for Business Administration; Title of the Habilitation: "Essays on the Management of Intangibles, Costs, and Innovation" |
|---|---|
| 2012 | Visiting Scholar at the Anderson School of Management, UCLA, California, (Invitation by Professor Dominique M. Hanssens) |
| 2011 | Visiting Scholar at the Graduate School of Business, Stanford University, California (Invitation by Professor Stefan J. Reichelstein) |
| 2008 | Ph.D., Marketing and Accounting („summa cum laude“); Title of Dissertation: “Critical Success Factors of Cost Management and Market Entry Decisions”; Advisers: Sönke Albers and Birgit Friedl; Christian-Albrechts-University of Kiel, Germany |
| 2001-2002 | Academic year at the University of Illinois at Urbana-Champaign |
| 1998-2003 | Undergraduate and Graduate Studies in Business, Law, and Economics with Majors in Accounting, Management Accounting, and Econometrics at the Christian-Albrechts-University of Kiel (Diploma in Business Administration), Germany |
2023 - Nomination for Sheth Foundation / Journal of Marketing Award
Alexander Himme was nominated for the Sheth Foundation / Journal of Marketing Award. The annual Sheth Foundation / Journal of Marketing Award honors a Journal of Marketing article that has made long-term contributions to the field of marketing. An article is eligible for consideration to receive the award in the fifth year after its publication. The criteria for selection include the quality of the article's contribution to theory and practice, its originality, its technical competence (if relevant), and its impact on the field of marketing.
2021 - Best Teaching Award at Kühne Logistics University
Alexander Himme received KLU’s Teaching Award for the second consecutive year.
2020 - Best Teaching Award at Kühne Logistics University
Alexander Himme received KLU’s Teaching Award. The Teaching Award is conferred once a year based on the students’ evaluations of their lectures and seminars.
2019 – Nomination for the Best Paper Award of the German Academic Association for Business Research (Verband der Hochschullehrer für Betriebswirtschaft (VHB))
Alexander Himme was nominated for the Best Paper Award of the German Academic Association for Business Research (together with Alexander Edeling) for their paper "When Does Market Share Matter? New Empirical Generalizations from a Meta-Analysis of the Market Share-Performance Relationship”. Every year, the German Academic Association for Business Research presents the Best Paper Award to an outstanding international publication.
2018 - Best Conference Paper Award of the 14th EIASM Interdisciplinary Workshop on “Intangibles & Intellectual Capital”
Alexander Himme received the Best Conference Paper Award at the 14th EIASM Interdisciplinary Workshop on Intangibles & Intellectual Capital (together with Marc Fischer) for "Almost Three Decades Of Brand Valuation – What Do We Learn From 43,000 Brand Values?", Munich: 20.-21. September 2018
