Open Science Data Center

Transparency is a key aspect of open science as well as of the CRC’s research program. The members of the CRC commit to the principles of the open science movement, and the objective of the Open Science Data Center (OSDC) is to facilitate this. Besides maintaining the information technology infrastructure of the CRC, its activities can be structured by four distinct fields. First, it collects and provides data to researchers. Second, it develops and maintains software tools for open science toolchains. Third, it develops educational materials and runs educational sessions. Fourth, it conducts predominantly methodological research on open science-related topics. All these activities are meant to promote open science for accounting researchers and the wider research community. The long-term vision of the OSDC is foster collaborative and inclusive (accounting) research by providing impactful, high quality, and freely licensed data, methodological research, and well-maintained software tools.


We make the TRR 266 research and data FAIR (findable, accessible, interoperable, reusable), and reproducible. Our research embraces broad collaboration and contribution and follows the principles of open science. We share research data, algorithms, and processes, while respecting data privacy and other legal boundaries. You can find an overview of some of our available data and data visualizations on our „Data„-page.

Beteiligte Institutionen

Die Hauptstandorte vom TRR 266 sind die Universität Paderborn (Sprecherhochschule), die HU Berlin und die Universität Mannheim. Alle drei Standorte sind seit vielen Jahren Zentren für Rechnungswesen- und Steuerforschung. Hinzu kommen Wissenschaftler der LMU München, der Frankfurt School of Finance and Management, der Goethe-Universität Frankfurt, der Universität zu Köln und der Leibniz Universität Hannover, die die gleiche Forschungsagenda verfolgen.