Martin Messner

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

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:

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.