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Karl Schuhmacher joined the University of Kentucky in 2026. Previously, he worked at Emory University. He holds a Ph.D. in management - with focus in management accounting - from the University of Lausanne, Switzerland, and a business degree from the University of Mannheim, Germany.
Schuhmacher has published in leading journals, including the Journal of Accounting Research, The Accounting Review, Management Science and Contemporary Accounting Research. His research primarily focuses on questions related to performance measurement and evaluation, incentive contracting and cost system design.
At UK, Schuhmacher teaches cost management in the undergraduate program. He also has experience teaching managerial accounting to MBA students and has been recognized with awards for excellence in teaching.
Gunnell, H., K. Schuhmacher, and K. Towry. Un-nudging pay gaps: The role of pay raise budget framing. The Accounting Review, 101 (2): 281 - 311.
Grieder, M. and K. Schuhmacher. 2025. Use and design of peer evaluations for bonus allocations. Journal of Accounting Research, 63 (5): 2229 - 2268.
Samet, J., K. Schuhmacher, K. Towry, and J. Zureich. 2025. Reciprocity over time: Do employees respond more to kind or unkind controls? Contemporary Accounting Research, 45 (2): 1490 - 1520.
Schuhmacher, K. and M. Burkert. 2022. Time is relative: How framing of time estimation affects the accuracy of cost information. Management Science, 68 (7): 5493 - 5513.
Schuhmacher, K., K. Towry, and J. Zureich. 2022. Leading by example in socially driven organizations: The effect of transparent leader compensation contracts on following. The Accounting Review, 97 (3): 373 - 393.
