Dr. Albrecht Becker


  +43 (0) 512 507 71410


Room: o.4.20


Albrecht Becker

Research interests:

My research interests are in the area of the social studies of accounting. More specifically, I am interested in how calculative practices, such as costing, performance measurement and incentives, quality assessment etc., are entangled with other practices in organisations and in how they may change organisations and organisational practices, often in problematic ways. I mostly focus on accounting in not-for-profit contexts, such as healthcare, universities, international development, or philanthropy.

Recent publications:

  • Messner, M., & Becker, A. (in press). Management control systems and ethics. In C. H. Cho & M. Brivot (Eds.), Research handbook on accounting and ethics. Routledge.
  • Becker, A., & Lukka, K. (2022). Instrumentalism and the publish-or-perish regime. Critical Perspectives on Accounting, 102436. https://doi.org/10.1016/j.cpa.2022.102436
  • Lukka, K., & Becker, A. (2022). The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research. Critical Perspectives on Accounting, 102447. https://doi.org/https://doi.org/10.1016/j.cpa.2022.102447
  • Becker, A. (2020). Qualitative Forschung im Management Accounting. In W. Becker & P. Ulrich (Eds.), Praxishandbuch Controlling (pp. 1-17). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-04795-5_69-1
  • Becker, A., Pedell, B., & Pfaff, D. (2021). Management accounting developments in German-speaking countries: an overview and editorial reflections. Journal of Accounting & Organizational Change, (ahead-of-print).
  • Crvelin, D., & Becker, A. (2020). ‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal. Accounting, Organizations and Society, 81, 101079 https://doi.org/10.1016/j.aos.2019.101079
  • Becker, A., & Heinzelmann, R. (2018). IT and the management accountant. In L. Goretzki & E. Strauss (Eds.), The role of the management accountant: Local variations and global influences (pp. 219-232). London: Routledge.
  • Becker, A. (2015). March/Simon (1958): Organizations. In S. Kühl (ed.), Schlüsselwerke der Organisationsforschung (pp. 444-448) (Key works in organization studies). Dordrecht: Springer.
  • Heinzelmann, R. & Becker, A. (2014). Controlling und ERP-Systeme: State of the Art und Forschungsperspektiven. In G. Seicht & O. Janschek (ed.), Jahrbuch für Controlling und Rechnungswesen 2014 (pp. 147-171). Wien: Lexis Nexis
  • Becker, A. & Heinzelmann, R. (2013). Management Accounting und Controlling: Aus-bildungstraditionen in Großbritannien und im deutschsprachigen Raum. In G. Seicht (ed.), Jahrbuch für Controlling und Rechnungswesen 2013 (pp. 73-99). Wien: Lexis Nexis
  • Marx, U. & Becker, A. (2012). Gender Budgeting: Frauen und Männer zählen. In: R. Ortlieb & B. Sieben (eds.), Geschenkt wird einer nichts - oder doch? Festschrift für Gertraude Krell (pp. 129-134). München: Hampp.
  • Jordan, S., Messner, M., & Becker, A. (2009). Reflection and mindfulness in organizations: Rationales and possibilities for integration. Management Learning, 40, 465-473.
  • Ahrens, T., Becker, A., Chapman, C., Granlund, M., Habersam, M., Hansen, A., Khalifa, R., Malmi, T., Mennicken, A., Mikes, A., Panozzo, F., Piber, M., Quattrone, P., & Scheytt, T. (2008). The future of interpretive accounting research: A polyphonic debate. Critical Perspectives on Accounting, 19, 840–866.
  • Becker, A. (2008). Global or local? Travelling management accounting ideas. economic soci-ology: the European electronic newsletter, 10, 16-20.
  • Messner, M., Becker, A., Schäffer, U., & Binder, C. (2008). Legitimacy and identity in Ger-manic management accounting research. European Accounting Review, 17, 129-159.
  • Messner, M., Scheytt, T. & Becker, A. (2007). Messen und Managen: Controlling und die (Un)Berechenbarkeit des Managements. In H. Vollmer & A. Mennicken (eds.), Zahlenwerk. Kalkulation, Organisation, Gesellschaft (pp. 87-104). Wiesbaden: VS Verlag.
  • Becker, A. & Messner, M. (2005). After the scandals: A German-speaking perspective on management accounting research and education. European Accounting Review, 14(2), 417-427.


  • Living in the publish-or-perish culture (with Kari Lukka, Turku School of Economics)
  • ‘Making markets work for the poor’: Accounting, economizing and localized antagonism in agriculture enhancement programs in Nepal (with David Twardowski, HEC Paris)
  • Healthcare quality assessment in Austria: Discourses and performances (with Silvia Jordan, University of Innsbruck, & Iain Munro, Newcastle University School of Management)
  • The dark side of ‘digitalization’ – A management accountant perspective (with Lukas Goretzki & Maria Schwaiger, University of Innsbruck)


  • Head of organising committee 13th Interdisciplinary Perspectives on Accounting Conference 2021
  • Speaker, Research Centre Accounting Theory & Research
  • Steering group, Research Platform Organizations & Society
  • Organizer of the Interdisciplinary Perspectives on Accounting Conference 2009
  • Dean of the School of Management, 2008 - 2013

Prior affiliations:

  • Free University, Berlin (1989 - 2001)
  • Carl-von-Ossietzky University, Oldenburg (1980 - 1988)

Speaker of the Research Centre ‘Accounting Theory and Research’ (in German only):

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