About Us

The SPMM – St. Gallen Performance Management Model – was developed at the chair of Controlling / Performance Management and the Hilti Lab for Integrated Performance Management at the University of St. Gallen. As part of the Institute of Accounting, Control and Auditing, our research, teaching, and knowledge transfer are focused on the areas of performance management and predictive analytics. Our team of approximately 15 scientists works closely with practice in the context of our company networks CENS – Controlling Excellence Network St. Gallen – and PMN – Performance Management Network. We conduct rigouros scientific and application-oriented research and generate added value for the partners, as well as impulses for science.


Prof. Dr. Klaus Möller


Klaus Möller is Professor of Controlling/Performance Management and executive director of the Institute for Accounting, Control and Auditing at the University of St. Gallen. He is Associate Editor of the journals “Controlling” and “Board,” board member of IGC – International Group of Controlling – and was appointed “Honorary Professor in Management Accounting” by the American Institute for Management Accountants in 2016. Before joining University of St. Gallen, he was Professor of Controlling at the University of Göttingen (2007 – 2011) and the Technical University of Munich (2006 – 2007). He declined calls to the Universities of Aachen, Braunschweig, Cottbus, and Karlsruhe. From 1998 until 2005 he was a research assistant with Prof. Dr. Dr. h.c. mult. Péter Horváth at the chair of Controlling, University of Stuttgart, where he received his doctorate with distinction in 2002. He subsequently qualified as a Post Doc there and, as director, established a private research institute in conjunction with Prof. Horváth. Before that, he studied business administration and mechanical engineering at the Technical University of Darmstadt.


Klaus Möller has published ten books and more than 200 articels in, amongst others, Management Accounting Research, Journal of Accounting and Organizational Change, Journal of Intellectual Capital, Review of Managerial Science, and the Journal of Economic Research (Zeitschrift für betriebswirtschaftliche Forschung (zfbf)). He is a regular speaker at international conferences and at executive education programs.


He actively designs the transfer of his research findings to corporate practice through various committees, reports, and advisory boards, for instance, for the German Federal Network Agency, and as shareholder and partner of the management consultancy PMC – The Performance Management Company GmbH, Munich and St. Gallen.




Contact: Klaus.Moeller@unisg.ch



Dr. Franz Wirnsperger


Franz Wirnsperger is Managing Director of the Hilti Lab for Integrated Performance Management at the Chair of Controlling / Performance Management of the University St. Gallen and lecturer in the executive education program of the University St. Gallen. In addition he acts as performance management consultant / coach and supports organizations in the transformation of performance management systems and is regular speaker at various conferences. Previously, he worked for 24 years in the industry in various internationally assignments and leadership functions. From 2003 until 2013 he held the position of global head of finance / CFO at the Hilti Group in Liechtenstein. Based on his experience with the transformation of the Hilti Group’s performance management system he initiated in 2013 the foundation of the Hilti Lab – a cooperation between the Hilti Group and the University of St. Gallen – with the aim of advancing knowledge transfer between practice and science and fostering innovation in the field of corporate performance management.


Franz Wirnsperger earned a master degree in Social and Economic Sciences at the Karl Franzens University in Graz and graduated as Doctor of Philosophy in Management at the University St. Gallen (Ph.D. HSG). In 1990, he became financial controller at Hilti Austria in Vienna. This was followed by positions as Region Controller for Europe based in Liechtenstein and regional Chief Financial Officer (CFO) of Hilti Asia based in Hong Kong (1994-1997) were he was involved in the set-up of the regional office and the geographical expansion of Hilti’s business in Asia. From 1997 until 2001 he was Managing Director of Hilti Far East based in Singapore followed by the CFO position for Hilti North America based in US (2002 /2003) and the global head of finance / CFO position of the Hilti Group based in Liechtenstein (2003 to 2013). The Hilti Group has more than 25,000 employees and is the global market leader in the area of fastening technology, as well as electrical appliances for construction professionals.


Contact: Franz.Wirnsperger@unisg.ch