Institut for Virksomhedsledelse

Stefan Schaper


Profile photoStefan Schaper, ph.d.
Institut for Virksomhedsledelse

Aarhus BSS
Aarhus Universitet
Fuglesangs Allé 4, 2628(M) 301
8210 Aarhus V

Mobil: +4593508672

Curriculum Vitae


  • 2011-2014: PhD in Management and Business Administration with additional certification Doctor Europaeus, “G. d’Annunzio” University Chieti-Pescara, Italy

  • 2009-2010: MSc in Management and Economics,  "G. d'Annunzio” University • Faculty of Management Sciences, Pescara, Italy. Final grade 110/110 cum laude 

Previous Employment

  • 2017-2018: Assistant Professor, Department of Business Development and Technology (BTECH), Aarhus University, Denmark 
  • 2014-2016: Consultant in Business Intelligence and Regulatory Reporting at BearingPoint GmbH Munich and Frankfurt am Main, Germany
  • 2011-2014: Ph.D. Student with full scholarship at “G. d’Annunzio” University Chieti-Pescara, Italy
  • 2012-2013: Visiting Ph.D. Student, Aalborg University, Denmark - Department of Business and Management, c/o Center for Research Excellence in Business modelS (CREBS), now Business Model Center (BMC) 


  • Diploma, Teacher Training Program in English for assistant professors and postdocs (‘adjunktpædagogikum’) at Aarhus University 
  • PRINCE2 Compact: Practitioner and Foundation Project Management certification


Research interests

Research interests and activities at the crossroads of financial- and managerial accounting with a focus on (the relevance of) extra-financial information such as Intellectual Capital and the interplay between regulations, actors, and organizations. The conjunction of Business Models and performance measurement and management systems. 


Funding and projects 

  • 906.500 DKK of individual external funding: Work package leader "Societal dissemination and technological exploitation strategy" - Innovationsfonden external grant "Field-scale mapping for targeted N-regulation and management (MapField)", 2019-2021; 
  • 22.400 DKK (3.000 EUR) external funding from the University of Florence for 1 month Visiting Fellow period, Fall 2018; 
  • 60.000 DKK of funding for six months stay: AUFF grant for hosting a visiting PhD student, Fall 2017; 

Editorial Boards

  • Editorial Advisory Board Member at the Journal of Business Models  


Research Groups, Centers and networks

  • Organisation, Strategy and Accounting section (OSA), Aarhus University, Department of Management, member
  • Network for Actor-Reality Construction, Aarhus University, Department of Management - member 
  • Advanced Interdisciplinary Research on Organisational Development (AIROD), Aarhus University, Department of Business Development and Technology - affiliated member
  • Accounting Research Group (ARG), Aarhus University, Department of Economics and Business Economics - affiliated member 
  • Business Models Center (BMC), Aalborg University - member
  • European Accounting Association (EAA) - member
  • European Institute for Advanced Studies in Management (EIASM) - member 


Teaching areas

Current teaching responsibilities: 

  • Course responsible and main lecturer in International Financial Accountig II, 5 ECTS MSc course (from Spring 2020)
  • Shared course responsibility and teaching part of the Management Accounting 10 ECTS MSc course(since Spring 2019)
  • Teaching part of the Cost Management Theories, Models and Technologies 10 ECTS MSc course (since Fall 2018)
  • Teaching one module on Intellectual Capital Statements in BSc course on Modern Management Accounting (Moderne økonomistyringsværktøjer, since Fall 2019)

Previous teaching responsibilities:

  • Course responsible and main lecturer: Management Accounting (BSc level, 10 ECTS, Spring 2017)
  • Course responsible and main lecturer: Financial Accounting (BSc level, 10 ECTS, Fall 2017)
  • Teaching Microeconomics as part of the course entitled Business Economics (BSc level, 10 ECTS, Spring 2017)
  • Teaching part of MSc course in Extra-ordinary Operations (corporate transformation and de-merger - 2013)
  • Teaching assistant in MSc course Advanced Business English with focus on presentation and debate skills (2013)


Assessing substantive information in Modern Slavery Statements

Schaper, S. & Pollach, I., 26 sep. 2019, (Ikke-udgivet).

Assessing the value relevance of mandatory business model (accounting) disclosures

Schaper, S., Nielsen, C. & Simoni, L., 16 nov. 2018.

The Actor’s Role in the Survival of non-financial Management and Reporting Practices: the case of IC reporting in Denmark and Italy

Schaper, S., Chiucchi, M. S. & Giuliani, M., 26 okt. 2018, I : Proceedings of Pragmatic Constructivism. s. Extended Abstract 4 s.

Assessing the value relevance of mandatory non-financial information: The case of business model reporting in the UK

Schaper, S., 20 sep. 2018, s. 1-42. 42 s.

Assessing the value relevance of current mandatory business model disclosures

Schaper, S., Nielsen, C. & Simoni, L., 5 jun. 2018.

Depicting A Performative Research Agenda: The 4th Stage Of Business Model Research

Nielsen, C., Lund, M., Schaper, S., Montemari, M., Thomsen, P., Sort, J. C., Roslender, R., Kristiansen, K. B., Byrge, C., Delmar, A. C. P., Simoni, L., Paolone, F., Massaro, M. & Dumay, J., 2018, I : Journal of Business Models. 6, 2, s. 59-64 6 s.

Report on the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital

Schaper, S. & Manes Rossi, F., okt. 2017, EIASM Newsletter - October 2017: EIASM.

Measuring the performance of business model configurations: A field study from the medico tech industry

Thomsen, P., Nielsen, C., Lund, M. & Schaper, S., 19 maj 2017. 10 s.

Do companies experiment with business model configurations? Evidence from the medico-tech industry

Montemari, M., Thomsen, P., Schaper, S., Taran, Y. & Nielsen, C., 18 maj 2017. 28 s.

Explaining the demise of the intellectual capital statement in Denmark

Nielsen, C., Roslender, R. & Schaper, S., 2017, I : Accounting, Auditing and Accountability Journal. 30, 1, s. 38 - 64

Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures: key learning points from the Danish experience

Schaper, S., Nielsen, C. & Roslender, R., 2017, I : Journal of Intellectual Capital. 18, 1, s. 81 - 101

Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis

Nielsen, C., Roslender, R. & Schaper, S., 1 mar. 2016, I : Accounting Forum. 40, 1, s. 16-28 13 s., DOI: 10.1016/j.accfor.2015.11.002.

Contemplating the usefulness of intellectual capital reporting: Reasons behind the demise of IC disclosures in Denmark

Schaper, S., 11 jan. 2016, I : Journal of Intellectual Capital. 17, 1, s. 52-82 31 s., DOI: 10.1108/JIC-09-2015-0080.

The Rise (and Fall) Of The IC Statement: Whatever Happened To The Legitimacy Of IC Reporting In Denmark?

Nielsen, C., Roslender, R. & Schaper, S., 2014.

The rise (and fall) of the intellectual capital statement: whatever happened to the legitimacy of intellectual capital reporting in Denmark

Nielsen, C., Roslender, R. & Schaper, S., 2014.

Did Intellectual Capital Statements ever become an Institutionalized practice? Evidence from a decade of Intellectual Capital Reporting in Denmark

Nielsen, C., Roslender, R. & Schaper, S., 2013.


Journal of Business Models (Tidsskrift)

Stefan Schaper (Fagfællebedømmer)

The potential of the Business Model concept in non-financial reporting: Workshop on current evidence and future research perspectives

Stefan Schaper (Foredragsholder)
10 dec. 2018

University of Florence, Florence

Stefan Schaper (Gæsteforsker)
19 nov. 201820 dec. 2018

The EAA Corporate Reporting Committee (CRC) Workshop

Stefan Schaper (Deltager)
23 okt. 2018

Accounting Research Group (ARG) (Ekstern organisation)

Stefan Schaper (Medlem)
13 jun. 2017

Business Model Design Center (Ekstern organisation)

Stefan Schaper (Medlem)
13 jun. 2017

Journal of Business Models (Ekstern organisation)

Stefan Schaper (Medlem)
13 jun. 2017

Advanced Interdisciplinary Research on Organisational Development (AIROD) (Ekstern organisation)

Stefan Schaper (Medlem)
1 mar. 2017

Multi-Business Model Innovation and Technology (MBIT) (Ekstern organisation)

Stefan Schaper (Medlem)
1 mar. 2017dec. 2017