Martin Messner

Univ. Prof. Dr.

Room: o.3.37

Phone: +43 512 507 71430


Research interests:

  • Management accounting and control systems
  • Performance measurement
  • Accounting, accountability and managerial work
Martin Messner

Recent publications:

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.

Becker, S. D., Messner, M., & Schäffer, U. (2020). The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from Beyond Budgeting. Contemporary Accounting Research, Vol. 37(4), pp. 2224-2256. [link]

Jordan, S., & Messner, M. (2020). The use of forecast accuracy indicators to improve planning quality: Insights from a case study. European Accounting Review, Vol. 29(2), pp. 337-359. [link]


Selected activities, past and present:

  • 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)
  • Associate Editor, Management Accounting Research (2015-2019)


Prior affiliations:

  • 2006-2011: Assistant Professor at HEC Paris.
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