Dr. Albrecht Becker


+43 (0) 512 507 71410


Room: o.4.20

Albrecht Becker

Research interests:

  • Social studies of accounting
  • Calculative practices in not-for-profit organisations
  • Organisation and evaluation of research

Recent publications:


  • Becker, A., & Lukka, K. (2023). Instrumentalism and the publish-or-perish regime. Critical Perspectives on Accounting, 102436. https://doi.org/10.1016/j.cpa.2022.102436
  • Lukka, K., & Becker, A. (2023). The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research. Critical Perspectives on Accounting, 102447. https://doi.org/10.1016/j.cpa.2022.102447
  • 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.
  • Becker, A. (2021). Qualitative Forschung im Management Accounting. In W. Becker & P. Ulrich (Eds.), Praxishandbuch Controlling (pp. 1-17). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-04795-5_69-1
  • Becker, A., Pedell, B., & Pfaff, D. (2021). Management accounting developments in German-speaking countries: an overview and editorial reflections. Journal of Accounting & Organizational Change, 17(4), 457-470. https://doi.org/10.1108/JAOC-03-2021-0046
  • Crvelin, D., & Becker, A. (2020). ‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal. Accounting, Organizations and Society, 81, 101079. https://doi.org/10.1016/j.aos.2019.101079
  • Marx, U., & Becker, A. (2020). Geschlechterverhältnisse steuern: Zahlen und Feminismus. In A.-H. Carl, S. Kunze, Y. Olteanu, Ö. Yildiz, A. Yollu-Tok, & C. Gather (Eds.),
  • Geschlechterverhältnisse im Kontext von Unternehmen und Gesellschaft (pp. 169-182). Nomos.
  • Becker, A., & Heinzelmann, R. (2018). IT and the management accountant. In L. Goretzki & E. Strauss (Eds.), The role of the management accountant: Local variations and global influences (pp. 219-232). London: Routledge.

Complete list of publications

Current Projects:

  • Research communities as cultures (with Kari Lukka, Turku School of Economics)
  • Healthcare quality assessment in Austria: Discourses and performances (with Silvia Jordan, University of Innsbruck; Patrick Neff, Michael Wörndle, Medical University Innsbruck)
  • Digital calculable spaces: Economizing on the outskirts of management accounting (with Erkki Lassila, Turku School of Economics)



Past activities

  • Head of organising Committees, Interdisciplinary Perspectives on Accounting Conference, 2009, 2021
  • Dean, Faculty of Business and Management (2008 – 2013)

Prior affiliations:

  • Free University, Berlin (1989 - 2001)
  • Carl-von-Ossietzky University, Oldenburg (1980 - 1988)

Speaker of the Research Centre ‘Accounting Theory and Research’ (in German only):


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