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.

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.

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