Ben Elmer is a consultant at Horváth since September 2022, specializing in controlling and finance within the Competence Center for Strategy and Performance Management. Prior experience includes a consulting internship at Horváth, a finance internship at PUMA Group, and finance internships at Steuerberatung Meiwes and Bette. Ben Elmer holds a Master's degree in Business Administration with a focus on Accounting and Financial Management from the Rotterdam School of Management, Erasmus University, and has completed additional studies at the Norwegian School of Economics. A Bachelor's degree in Business Administration was obtained from the University of Münster, following an Abitur from Mariengymnasium Warendorf.