Interdisciplinary work in the area of management accounting:
Management accounting as social and organizational practice
Budgeting and dynamic forms of planning
Role of management accountants
Management control and temporality
Management control and agility
Publications:
Kunzl, F. & Messner, M. (2022). Temporal structuring as self-discipline: Managing time in the budgeting process. Organization Studies. [Access here]
Current working papers:
Kunzl, F.: The mobilization of self-created workplace artifacts for management accountants' identity work
Frederich, K., Kunzl, F. & Messner, M.: Management accounting change and the dynamics of outcome, process and personal accountability
Conference presentations:
European Accounting Association Annual Congress 2022, Bergen, Norway: "Management accounting change and the dynamics of outcome, process and personal accountability" (co-authored by Katharina Frederich & Martin Messner)
European Accounting Association Annual Congress 2018, Milan, Italy: "How Management Accountants Shape Participative Forms of Budgeting: A Comparative Analysis"
Annual Conference for Management Accounting Research (ACMAR) 2018, Vallendar, Germany: "How Management Accountants Shape Participative Forms of Budgeting: A Comparative Analysis"
European Accounting Association Annual Congress 2017, Valencia, Spain: "The Temporal Experience of Budgeting" (co-authored by Martin Messner)
Annual Conference for Management Accounting Research (ACMAR) 2017, Vallendar, Germany: “The Temporal Experience of Budgeting“ (co-authored by Martin Messner)
Current teaching:
Management Accounting Seminar (Master’s Program Accounting, Auditing and Taxation)
Understanding and Designing Controlling Practice Lecture (Master’s Program Accounting, Auditing and Taxation)
Principles of Management Control Lecture (Bachelor’s Program Management and Economics)
