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

Recent publications:

Flanschger, A., Heinzelmann, R., & Messner, M. (2023). Between consultation and control: How incubators perform a governance function for entrepreneurs. Accounting, Auditing and Accountability Journal. [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]

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

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.