WHU – Otto Beisheim School of Management is a German business school founded in 1984. Its patron and main financier had been the late billionaire and founder of METRO Cash & Carry Group, Otto Beisheim. WHU maintains a global network of more than 200 partner universities, attracting exchange students from the US, Australia, China and many other countries. The business school holds accreditations from the Association to Advance Collegiate Schools of Business (AACSB), the European Quality Improvement System (EQUIS) and the Foundation for International Business Administration Accreditation (FIBAA). WHU is widely regarded to be the best business school in the German-speaking countries, and one of the best ones in the world according to the rankings made by Times Higher Education, Financial Times and The Economist.