Thomas W. Guenther

Thomas W. Guenther is a professor of managerial accounting and control at TU Dresden. His work spans management control and the measurement of organizational performance.

With Peter Maik Hamann and Oliver Halw, he coauthored a 2023 Strategic Management Journal meta-analysis of corporate planning and organizational performance. Drawing on 183 independent study samples, the authors report a positive association whose size varies by context and measurement. The result offers evidence against dismissing planning altogether, but an association across studies is not proof that any particular planning process will improve an organization’s results.