Martin Messner

Univ. Prof. Dr.
Dean of Studies, Faculty of Business and Management  

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:

Jordan, S., & Messner, M. (in press). The use of forecast accuracy indicators to improve planning quality: Insights from a case study. European Accounting Review. [link]

Goretzki, L., & Messner, M. (in press). Backstage and frontstage interactions in management accountants' identity work. Accounting, Organizations and Society. [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.

Goretzki, L., Messner, M., & Strauß, E. (2017). Every light has its shadow: Some reflections on the ‘business partner’ role.
In: Goretzki, Lukas; Strauß, Erik (Eds.). The Role of the Management Accountant: Local Variations and Global Influences. London; New York: Routledge, pp. 262 - 273.

Carlsson-Wall, M., Kraus, K., & Messner, M. (2016). Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Management Accounting Research, 32, 45–61. [link]

Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research, 31, 103-111. [link]

Goretzki, L., Messner, M. (2016). Coordination under uncertainty: A sensemaking perspective on cross-functional planning meetings. Qualitative Research in Accounting & Management, 13(1), 92 - 126. [link]

Reuter, M., Messner, M. (2015). Lobbying on the Integrated Reporting framework: An analysis of comment letters to the 2011 discussion paper of the IIRC. Accounting, Auditing & Accountability Journal, 28(3), 365-402. [link]


Selected activities:

  • 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)
  • Associate Editor, Management Accounting Research
  • Editorial board member Accounting and Business Research; Accounting, Auditing and Accountability Journal; Accounting, Organizations and Society; Behavioral Research in Accounting; Contemporary Accounting Research; Critical Perspectives on Accounting; European Accounting Review; Issues in Accounting Education; Journal of Management Control; Qualitative Research in Accounting and Management.

Prior affiliations:

  • 2006-2011: Assistant Professor at HEC Paris.


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