Martin Messner
Univ. Prof. Dr.
Room: o.3.37
Phone: +43 512 507 71430
Email: martin.messner@uibk.ac.at
Research interests:
- Management accounting and control systems
- Performance measurement
- Accounting, accountability and managerial work

Recent publications:
Bedford et al. (2025). Digitalization of the finance function: Automation, analytics, and finance function effectiveness. Management Accounting Research. [link]
Hall, M., and M. Messner (2025). The Field Research Method as applied to Behavioural Accounting Research: Interviews and Observation. In Libby, T. & Thorne, L. (Eds). The Routledge Companion to Behavioural Accounting Research (2nd edition). London and New York: Routledge, 311-324.
Chua, W.F. & Messner, M. (2024). Algorithms, performance measurement, and management control. In Lillis, A. & Grafton J. (Eds.), Research Handbook on Performance Measurement for Management Control. Cheltenham: Edward Elgar.
DeMott, K., & Messner, M. (2024). ‘Whose Story is it?’: Co-production and Psychological Ownership of Narrative Reports. European Accounting Review. [link]
Messner, M., & Becker, A. (2023). Management Control Systems and Ethics. In M. Brivot & C. H. Cho (Eds.), Research Handbook on Accounting and Ethics (pp. 155-167). Cheltenham: Edward Elgar.
Goretzki, L., Messner, M., & Wurm, M. (2023). Magicians, unicorns or data cleaners? Exploring the identity narratives and work experiences of data scientists. Accounting, Auditing and Accountability Journal, 36(9). [link]
Flanschger, A., Heinzelmann, R., & Messner, M. (2023). Between consultation and control: How incubators perform a governance function for entrepreneurs. Accounting, Auditing and Accountability Journal, 36(9). [link]
Kunzl, F., & Messner, M. (2023). Temporal structuring as self-discipline: Managing time in the budgeting process. Organization Studies. [link]
Coyte, R., Messner, M., & Zhou, S. (2022). The revival of zero-based budgeting: Drivers and consequences of firm-level adoptions. Accounting and Finance, Vol. 62, pp. 3147-3188. [link]
Messner, M. (2022). Die Macht der (Re-)Präsentation durch das Controlling. Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung. Vol. 34(4), pp. 18-23.
Messner, M., & Jordan, S. (2022). Planungsqualität mit Kennzahlen steuern. Controlling und Management Review, pp. 50-53.
Selected activities, past and present:
- Head of Department, Dpt of Organization and Learning (2021-)
- Dean of Studies, Faculty of Business and Management (2017-2021)
- Member of the Publications Committee of the European Accounting Association (2021-)
- Editor-in-Chief, Accounting, Organizations and Society (2021-)
- Co-organiser of the annual MASOP Workshops (Management Accounting as Social and Organisational Practice) (2008-2023).
- Member of the Management Committee and Treasurer of the European Accounting Association (2012-2015)
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Associate Editor, Management Accounting Research (2015-2019)