Research Center Accounting Theory & Research


Univ.-Prof. Dr. Albrecht Becker (Institute of Organisation and Learning, Management Accounting)

Deputy Head

assoz. Prof. Mag. Dr. Silvia Jordan (Institute of Organisation and Learning, Management Accounting) 

Research Objectives

The research center Accounting Theory & Research is a group of researchers studying the phenomenon of 'accounting’ in its social, societal, and organizational contexts. The research center is unique as it is the only institutionalized research unit for interdisciplinary research on accounting of significant size in the German-speaking academe. We define accounting in a very broad sense as practices of quantification and calculation. Such practices may be financial or managerial accounting in companies as well as aspects of risk management, rankings, tax management, integrated reporting, or of managing public administration and not-for-profit organizations. In our research, we study accounting practices in their interrelation with their organizational contexts, more encompassing practices of regulation and standard setting, societal norms, and political interests. Accounting, therefore is more than just a question of functional and economic design. Rather, it is a central phenomenon of modern society to be studied against the backdrop of social scientific approaches, drawing on heterogeneous, pluralistic, and interdisciplinary methodologies. We often concentrate on dysfunctional and/or unintended effects and disruptive events in our research because they let stand out logics of action and changes in bas-relief. Additionally, these critical developments allow researching problematic and  critical phenomena, such as the growing economization of more and more areas of social life, in a very efficient manner. Examples of current research topics are the following: the practices of regulation and standard setting; roles and patterns of action of management accountants; individual perception of taxes and their significance for action; quality assessment and quality management in healthcare; the role of quantitative indicators in development projects.

 Interview with Albrecht Becker (Video)

Affiliated Organisational Units

Homepage of the Research Center