Martin Messner

Univ. Prof. Dr.

Room: o.3.37

Phone: +43 512 507 71430


 Martin Messner_Profil

 Research interests:

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


Recent publications:

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]

Messner, M. (2019). "Risiken und Nebenwirkungen. Ein Beipackzettel für Controlling-Instrumente".
In: Controlling. Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Spezialausgabe Februar 2019/31, pp. 117 - 120.  [link]

Müller, M., Huber, C., & Messner, M. (2019). Meaningful work at a distance: A case study in a hospital. European Management Journal, Vol. 37(6), pp. 719-729. [link]

Goretzki, L., & Messner, M. (2019). Backstage and frontstage interactions in management accountants' identity work. Accounting, Organizations and Society, Vol. 74, pp. 1-20. [link]

Goretzki, L.; Lukka, K. & Messner, M. (2018). Controllers' use of informational tactics. Accounting and Business Research, Vol. 48, No. 3, pp. 700-726. [link]

Goretzki, L.; Mack, S.; Messner, M. & Weber, J. (2018). Exploring the persuasiveness of accounting numbers in the framing of ‘performance’ – A micro-level analysis of performance review meetings. European Accounting Review, Vol. 27, No. 3, pp. 495–525. [link]

Hall, M., & Messner, M. (2018). The Field Research Method as applied to Behavioural Accounting Research: Interviews and Observation. In T. Libby & L. Thorne (Eds.), The Routledge Companion to Behavioural Accounting Research (pp. 225-237). London and New York: Routledge.

Messner, M., Moll, J., & Strömsten, T. (2017). Credibility and authenticity in qualitative accounting research. In Z. Hoque, L. Parker, M. A. Covaleski, & K. Haynes (Eds.), The Routledge Companion to Qualitative Accounting Research Methods (pp. 432-444). London and New York: Routledge.


  • Interview with Martin Messner in the Controlling & Management Review [link]


Selected activities, past and present:

  • Co-organiser of the annual MASOP Workshops (Management Accounting as Social and Organisational Practice), since 2008 (with Claire Dambrin, Matthew Hall and Allan Hansen).
  • Member of the Management Committee and Treasurer of the European Accounting Association (2012-2015)
  • Member of the Publications Committee of the European Accounting Association (2021-)
  • Editor, Accounting, Organizations and Society (2021-)
  • Associate Editor, Management Accounting Research (2015-2019)


Prior affiliations:

  • 2006-2011: Assistant Professor at HEC Paris.


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