Meet Our New Faculty: Martin Wiernsperger

Martin Wiernsperger | Assistant Professor of Accounting | Johnson School 

Meet Martin Wiernsperger, one of the newest faculty members from across the Cornell SC Johnson College of Business. Wiernsperger, who hails from Austria, earned his PhD in accounting at the Vienna University of Economics and Business, where he also earned both master’s and bachelor’s degrees. He also earned an MBA from the University of Technology in Sydney. In 2023, he was a visiting PhD student at the McCombs School of Business, University of Texas at Austin. Wiernsperger joins the Samuel Curtis Johnson Graduate School of Management as assistant professor of accounting. Learn more about his area of expertise, his research focus, courses he will be teaching, and other interests in this Q&A.

What are your research and teaching areas of focus?

My research and teaching primarily focus on management accounting. Within my research, I am particularly interested in exploring questions related to the design of performance management systems, such as compensation contracts and performance evaluations. For example, I study how different combinations of financial and non-financial incentives influence employee effort, creativity, and managerial decision-making. To investigate these topics, I typically draw on the methods and traditions of experimental economics, designing interactive and incentivized laboratory experiments.

What class(es) will you be teaching this year?

I will be teaching Managerial Accounting and Reporting in spring 2025.

What attracted you to the Samuel Curtis Johnson Graduate School of Management?

As an experimental researcher in management accounting, the Samuel Curtis Johnson Graduate School of Management at Cornell stands out as the ideal environment for my work. The school boasts an exceptional group of researchers and educators who specialize in experimental research and many share a strong interest in management accounting topics. I am particularly drawn to Cornell’s spirit of academic excellence, characterized by a combination of world-class faculty and ambitious students. Cornell’s reputation for attracting the brightest minds from around the globe makes me feel deeply honored to be part of such a vibrant and unique community.

What first sparked your interest in (your research/area of study)?

My interest in management accounting began during my undergraduate studies, thanks to some inspiring professors who showed me the field’s depth and diversity. They demonstrated how dynamic and engaging management accounting is, emphasizing its relevance not just to academics but to everyone involved in running a business or working in consulting. In my courses, I aim to spark the same enthusiasm in my students, helping them see the value of management accounting beyond the classroom. I hope to inspire them to appreciate its role in real-world business and consider pursuing it further in their careers.

How did you know you wanted to teach? What do you like best about teaching?

I’ve always had a passion not just for acquiring new knowledge, but for sharing it with others. This interest started early, as I tutored fellow students during school and continued doing so throughout my university studies. For me, teaching and research are deeply interconnected. Doing research makes me a better teacher, and teaching makes me a better researcher. Engaging in research allows me to bring fresh insights into the classroom, making complex concepts more accessible and engaging for a broader audience. At the same time, teaching challenges me to think critically about these concepts, often sparking new research questions and ideas. What I enjoy most about teaching is witnessing the moment when students become truly engaged with the material and enjoy coming to class. Their curiosity and enthusiasm are incredibly energizing, and I find great fulfillment in creating an environment where they are motivated to learn and interact with both the content and their peers.

What are you most looking forward to during your first year at the Johnson School?

What I’m most looking forward to during my first year at the Johnson School is the opportunity to engage with my incredible colleagues and to collaborate on new research projects. I’m excited to attend research seminars and share my own research ideas, benefiting from the incredibly rich intellectual environment here. I also have a strong passion for teaching, so I’m particularly excited about leading my Managerial Accounting and Reporting course. I’m looking forward to getting to know my MBA students and working closely with them. Having previously taught undergraduate students in Vienna, I’m eager to engage with MBA students and bring a fresh perspective to the classroom. I hope this course will be a rewarding experience for both my students and myself, fostering a dynamic and interactive learning environment.

What’s the best book you’ve read this year?

To be honest, I haven’t read an actual book in quite some time, aside from managerial accounting textbooks to prepare for my teaching. Since much of my day is spent reading and writing for my academic work, I don’t often read for leisure. I’m not particularly drawn to fiction, and I don’t have a strong preference for non-fiction books either. Instead, I prefer reading academic papers, not just in accounting but also from other fields like economics or psychology. I appreciate how papers distill complex ideas and data into a concise format, allowing me to quickly grasp the essence of the research without having to go through hundreds of pages.

What do you do to recharge?

To recharge, I spend time with family and friends and engage in all kinds of sports, especially outdoor activities. Growing up in Austria, a country known for its many beautiful lakes and mountains, I developed a love for hiking, swimming, running, bicycling, and, of course, skiing. I’m excited that the area around Ithaca offers similar natural beauty, with its scenic landscapes, lakes, gorges, and numerous hiking opportunities. I’ve also heard there are some skiing spots nearby, and I’m looking forward to exploring them this winter.