Newsbeiträge aus den Jahren 2014 - 2016

Hier finden Sie eine Zusammenfassung aller News aus unserem Bereich aus den Jahren 2014 - 2016.

December, 2016

New publication by Lukas Goretzki & Martin Messner in EAR

“Exploring the persuasiveness of accounting numbers in the framing of ‘performance’ – A micro-level analysis of performance review meetings”, a paper by Lukas Goretzki, Simone Mack (WHU), Martin Messner and Jürgen Weber (WHU) has been accepted for publication in European Accounting Review (EAR). Based on a micro-level analysis of performance review meetings and drawing on an interactional framing perspective, this paper analyses the role of accounting numbers as so-called ‘framing devices’ in discussions and negotiations about performance. Studying face-to-face interactions between superiors and subordinates, the authors examine how and why these two groups of actors use specific types of accounting numbers to make claims about performance and to persuade the other party.

For more information about the paper click here http://www.tandfonline.com/doi/full/10.1080/09638180.2016.1262273

 


November 17-18, 2016

Martin Messner speaks at Integrated Reporting Conference

On 17-18 November 2016, Martin Messner participated in the “Integrated Reporting in Practice” Conference organized by Luiss University in Rome. The conference brought together practitioners and academics who exchanged experiences and viewpoints regarding integrated reporting. Martin Messner spoke about research opportunities in this area.


November, 2016

Best Reviewer Award for Lukas Goretzki

Lukas Goretzki has been awarded the “Best Reviewer Award 2015” by the Journal of Management Control. The Journal of Management Control (JoMaC) is an international academic journal that places particular emphasis on operational and strategic planning as well as control systems and respective processes and techniques.

For further information on JoMaC please click here.


October, 2016

Vijaja Murthy visits University of Innsbruck and presents in the Accounting Theory and Research Seminar 

During her research stay at the University of Innsbruck Vijaja Murthy from the University of Sydney presented the working paper entitled "Use of Social capital to enable Intellectual Capital performance: A study of a contract employment set-up".


September 14 - October 15, 2016

Marek Reuter visits Turku School of Economics 

Marek Reuter visited the department for Accounting and Finance at the Turku School of Economics in Finland. Besides taking part in research activities of the department, Marek presented, discussed, and developed further two working papers belonging to his ongoing PhD project. During his research stay in Finland Marek also took the chance to visit as well as exchange ideas with scholars from the University of Tampere.

Marek wants to kindly thank Prof. Kari Lukka for the invitation as well as the University of Innsbruck's Office for International Relations for funding the research stay.


July 6-9, 2016

Lukas Goretzki and Martin Messner present at the 32nd EGOS Colloquium in Naples 

The 32nd EGOS colloquium took place from 6 – 9 July in Naples (Italy) under the general theme “Organizing in the Shadow of Power” and was hosted by the University of Naples Federico II. As in previous years, the more than 2,000 participants of the colloquium were divided into different sub-themes where they presented and discussed their research projects with other organization and management researchers from all over the world. Lukas Goretzki presented a recent working paper (co-authored by Sebastian Becker from HEC Paris) on “Constructing Social Identities for Staff Professions as Institutional Work – A Discourse Analysis” in the sub-theme entitled “Expert Power and Management: The Role of Management and Occupations in Shaping Organizations, Institutions and Societies”. Analyzing articles published in a practitioner-oriented magazine for management accountants, the paper looks at how over the last two decades the aspirational identity of the so-called ‘business partner’ was scripted on a discoursive level by different types of actors. Additionally, Lukas Goretzki discussed a paper by Frans Bévort and Jesper Strandgaard from the Copenhagen Business School on “The Construction of ‘Temporary Experts’ and Expertise – Power, Roles and Identities”. In the sub-theme labelled “Control, Materiality and Practices”, Martin Messner presented a paper on “Controllers’ Use of Informational Tactics” (co-authored by Lukas Goretzki and Kari Lukka from the Turku School of Economics). The paper draws from a cross-sectional qualitative interview study with controllers to develop a broad categorization of the informational tactics (such as timing information flows, withholding information, or framing information in a particular way) that controllers employ to navigate within the political arena of the organization. It shows that such use can be explained particularly by controllers’ need to deal with the complex set of expectations and interests they encounter both in the intra-functional and inter-functional sense. Further information on the EGOS colloquium can be found here.


June 22-24, 2016

Martin Messner gives plenary talk at GMARS 

From 22 to 24 June 2016, Michigan State University hosted this year’s Global Management Accounting Research Symposium (GMARS). Martin Messner was one of the three plenary speakers. In his talk, he outlined the relevance of taking a relational view on the roles and identities of management accountants.


June, 2016

“Management Accounting Research“ in the top-10 of “Business, Finance” journals 

In the most recent journal citation report of Thomson Reuters (5 year impact factor), the journal “Management Accounting Research” is ranked 9th among 94 journals in the “Business, Finance” category. The 5-year impact factor increased to 3.030. Martin Messner is currently an Associate Editor of the journal.


May, 2016

Martin Messner holds speech on environmental accounting in China 

From 23 to 25 May 2016, Martin Messner participated in the “Sino-German Symposium on Environmental Accounting and Management Control in China and Germany”, which was held in the city of Dalian (China). The symposium was sponsored by the Sino-German Science Center and was hosted by the School of Accounting, Dongbei University of Finance and Economics. The participants from Germany/Austria and China exchanged research insights and policy ideas on environmental accounting and management. Martin Messner gave a talk on the potential of qualitative research for environmental accounting research.


May, 2016

Lukas Goretzki visits and presents at the Turku School of Economics  

During his research stay at the Turku School of Economics in May 2016, Lukas Goretzki presented the paper entitled “Exploring the Roles of Vernacular Accounting Systems in the Development of Enabling Accounting and Control Systems”, which is a joint work with Leona Wiegmann (WHU) and Erik Strauss (Witten/Herdecke University). The paper analysis how self-developed local accounting and control systems take influence on the development of global systems. In Addition, he worked together with Kari Lukka on a joint research paper with Martin Messner that aims at "Exploring the informational tactics of controllers".


April, 2016

New Publication by Lukas Goretzki and Martin Messner in Qualitative Research in Management Accounting

"Existing literature suggests that coordination under uncertainty requires a 'dynamic' approach to planning, which is often realized in the form of rolling forecasts and frequent cross-functional exchange." In their recent piece "Coordination under uncertainty: A sensemaking perspective on cross-functional planning meetings" Lukas Goretzki and Martin Messner shed light on the micro processes through which coordination is achieved within such practices. The paper shows how managers establish a common understanding about an uncertain future as a prerequisite for taking coordinated actions.


November, 2015

Lukas Goretzki and Ferdinand Kunzl present at the 13th ACMAR in Vallendar

The 13th Annual Conference for Management Accounting research (ACMAR) took place from 10 - 11 March 2016 in Vallendar (Germany) hosted by the WHU – Otto Beisheim School of Management. In a parallel session with discussant, Lukas Goretzki presented a recent working paper entitled "How controllers use informational tactics to address role-related tensions”, which is co–authored by Martin Messner (UIBK) and Kari Lukka (Turku School of Economics). Based on in-depth interviews, the paper presents a detailed analysis of the set of tactics through which controllers intentionally and skillfully mobilize information so as to balance their multiple roles, ‘step’ into other functional areas and promote their own/and or others’ agendas or interests. Lukas Goretzki also acted as the chair of a round-table (paper development) session.

In the course of the 5th ACMAR Doctoral Colloquium preceding the conference, Ferdinand Kunzl presented a working paper (co-authored by Martin Messner, UIBK) of his dissertation project. The paper draws on an ongoing in-depth case study and provides detailed insights into the planning process of a multinational organization shedding light on the “The downsides of continuous budgeting”.

Additionally, Leona Wiegmann (WHU) presented the paper “Exploring the Roles of Vernacular Accounting Systems in the Development of Enabling Accounting and Control Systems”, which is a joint research paper with Lukas Goretzki (UIBK) and Erik Strauss (Witten/Herdecke University). The paper analysis how self-developed local accounting and control systems take influence on the development of global systems.

Further information on the ACMAR conference can be found here.


November, 2015

Lukas Goretzki joins the International Committee of the Management Accounting Section of the American Accounting Association

Lukas Goretzki was invited to become a member of the newly established International Committee of the Management Accounting Section (MAS) of the American Accounting Association (AAA). The committee consists of 14 management accounting scholars from different parts of the world and is part of the new initiative of the MAS to broaden its international interaction and collaboration agenda in the spirit of exchanging perspectives on research and teaching world-wide.

For more information about the MAS can be found here.


November 20, 2015

Lukas Goretzki joins the International Committee of the Management Accounting Section of the American Accounting Association

Lukas Goretzki was invited to become a member of the newly established International Committee of the Management Accounting Section (MAS) of the American Accounting Association (AAA). The committee consists of 14 management accounting scholars from different parts of the world and is part of the new initiative of the MAS to broaden its international interaction and collaboration agenda in the spirit of exchanging perspectives on research and teaching world-wide.

For more information about the MAS can be found here.


November 20, 2015

New publication by Martin Messner raises the question whether "industry matters?"

In his recently published article in the prestigious journal Management Accounting Research (MAR) Martin Messner raises and reflects on the question "whether industry matters for management accounting practice and, if so, how this particular context can be accounted for in empirical work". The paper explicates the significance of industy context in extant research and provides future avenues for research.

More information about this and other selected publications can be found here.


November 20, 2015

Alumni Event for the Master Program in Accounting, Auditing and Taxation

On November 20, 2015, the first Alumni Event for the Master Program in Accounting, Auditing and Taxation was held at the University of Innsbruck. Besides a presentation of the current developments around the Master's programme as well as current activities of the associated departments by Martin Messner, the Alumni event also featured talks by two guest speakers. Mag. Isabella Zimmermann, CFO for Hilti Central Europe, provided insights on how Hilti approaches the topic of management control. FH Prof. Dr. Christian Kreuzer spoke about the management of competences associated to the business partner role of the Controller.

See the full program here.


July 8-10, 2015

Delegation from Innsbruck participates in IPA Conference

In July 2015 about 250 scholars from around the globe visited Stockholm Business School to take part in the biennially held Interdisciplinary Perspectives on Accounting (IPA) Conference. Among them were also a delegation from Innsbruck - Albrecht Becker, Silvia Jordan, Martin Messner and Marek Reuter, as well as former UIBK PhD David Twardowski (now at London School of Economics). Albrecht Becker and David Twardowski presented their joint paper “Economizing the field of development: Accounting in community development projects in Nepal”.

The IPA celebrated its 30th birthday in 2015. Besides paper presentations addressing a wide variety of topics the conference also featured plenary speeches from Deirdre McCloskey, Jan Mouritsen and Steve Woolgar. Further information with regard to the 2015 IPA Conference can be found here.


July 6-7, 2015

Marek Reuter takes part in IPA Emerging Scholars’ Colloquium co-organized by Martin Messner

The Interdisciplinary Perspectives on Accounting (IPA) Emerging Scholars’ Colloquium (ESC) provides emerging accounting scholars the opportunity to discuss their ongoing work with each other as well as with well-established and experienced faculty. The event in particular addresses “emerging scholars interested in, and working on, the social, political, and organizational aspects of accounting theory and practice”. The ESC took place in from July 6-7 and was co-organized by Andrea Mennicken and Martin Messner. Marek Reuter presented a working paper with the title “Making sense with formal environmental management: Environmental Management System Standards and (re-)contruction of green organizational identity”. And yet another UIBK fellow, Silvia Jordan, took part in the IPA ESC as a faculty member.

Further information to the IPA ESC 2015 can be found here.


June 3-4, 2015

Lukas Goretzki presents at the 10th ENROAC conference in Galway

The 10th conference of the European Network for Research in Organisational and Accounting (ENROAC) took place from 3-4 June in Galway (Ireland) hosted by the NUI Galway. Lukas Goretzki presented a paper about “The ‘business partner’ as a fragile aspirational identity: A field study of management accountants‘ identity work” (joint work with Martin Messner). Furthermore, Leona Wiegmann (WHU – Otto Beisheim School of Management) presented a paper entitled “The role of the management accountant in the forecasting process – dealing with conflicting demands”, which is co-authored by Lukas Goretzki (UIBK) and Erik Strauss (Witten/Herdecke University).


April 22, 2015

Delegation from Innsbruck participates in 3rd LSE-IBK-CBS Research Day at London School of Economics

Every two years the accounting department of the London School of Economics as well as the accounting and management control researchers from University of Innsbruck organize a joint “Research Day”. In 2015, for the first time, also Copenhagen Business School joined the event which is primarily targeted at providing emerging scholars (PhD and Post-Doc level) an opportunity and platform to further develop their work as well as to develop and maintain a strong and important international (research) network. Albrecht Becker, Lukas Goretzki, Silvia Jordan, Ferdinand Kunzl, Martin Messner and Marek Reuter took part in the workshop. Lukas Goretzki and Martin Messner presented a working paper with the title “Fragile partners: On the identity work of management accountants” and Marek Reuter presented his ongoing project “Sensemaking with institutions & green identity (re-)construction: Exploring the role of Environmental Management System Standards in shaping environment-related discourse”. Besides presentations the event featured discussions about publishing and reviewing with experienced members of editorial boards of internationally renowned scientific journals.


April 20-21, 2015

Delegation from Innsbruck visits 6th MASOP workshop

Together with Claire Dambrin (HEC Paris), Matthew Hall (London School of Economics) and Allen Hansen (Copenhagen Business School), Martin Messner organized the 6th Management Accounting as Social and Organizational Practice (MASOP) workshop, to be held at London School of Economics on April 20-21 2015. Traditionally, a broad delegation of members from the University of Innsbruck – School of Management participates in this significant and constantly growing annual event. In 2015 Albrecht Becker, Lukas Goretzki, Silvia Jordan, Ferdinand Kunzl, Martin Messner and Marek Reuter travelled to London and contributed to the fruitful discussions within the community. Albrecht Becker presented the working paper “Economizing the field of development: Accounting in community development projects in Nepal” co-authored with David Twardowski, a former PhD student and now research fellow at the London School of Economics. For more information on the MASOP conference click here.


März 2015

Martin Messner holds panel discussion at MAR 25th Anniversary Conference

In 2015 the prestigious journal Management Accounting Research had its 25th anniversary. In order to celebrate this special occasion a total of 85 international accounting scholars, among them editorial board members, reviewers and contributors of the journal, took part in an “Anniversary Conference” hosted by London School of Economics on April 17. Central to this multifarious and inspiring exchange were several plenary sessions as well as three panel discussions. As one of the invited speakers for a panel discussion Martin Messner gave a speech about the concept of “industry”. His presentation identified and reflected on potential future pathways to fruitfully approach this topic from an accounting perspective. For further information on the conference click here.


April 13-17

Ferdinand Kunzl and Marek Reuter participate in EDEN Doctoral Seminar

The European Institute for Advanced Studies in Management (EIASM) regularly offers a range of in-depth research seminars targeted on the training and development of emerging scholars. The EDEN Seminar on Case-based Research in Accounting is one of these prestigious seminars and is particularly interesting for qualitative accounting researchers. The seminar is traditionally held every two years in Brussels and organized by the faculty members David Cooper (Alberta School of Business), Kari Lukka (Turku School of Economics), Sven Modell (Manchester Business School) and Jan Mouritsen (Copenhagen Business School). Ferdinand Kunzl and Marek Reuter were accepted as participants for the seminar in 2015. The seminar lasts five full days and, besides several lectures, discussions and workshops related to case-based research, offers the participants the opportunity to present and discuss their ongoing PhD projects. Ferdinand Kunzl presented his PhD project “Towards a better understanding of dynamic forms of planning” and Marek Reuter presented a current working paper with the title “Sensemaking with institutions & green identity (re-)construction: Exploring the role of Environmental Management System Standards in shaping environment-related discourse”.


März 2015

"Unsicherheiten effizient managen" – Neue Veröffentlichung zum Thema Forecasting

Sebastian D. Becker (HEC Paris) und Lukas Goretzki (UIBK, IOL) haben in der aktuellen Ausgabe (März/2015) des renommierten Fachmagazins Controlling & Management Review (ehemals Zeitschrift für Controlling & Management) einen Artikel zum Thema Forecasting veröffentlicht. Die Autoren diskutieren dabei die organisationale Rolle des Forecastings und insbesondere dessen Bedeutung im Umgang mit Unsicherheit und externen Einflussfaktoren.


9.-13. Februar 2015

Forschungsaufenthalt von Lukas Goretzki an der Universität Witten/Herdecke

Auf freundliche Einladung des Dr. Werner Jackstädt-Stiftungslehrstuhls für Controlling und Unternehmenssteuerung (Professor Erik Strauß) besuchte Lukas Goretzki im Februar 2015 die Universität Witten/Herdecke. Im Rahmen seines Forschungsaufenthaltes arbeitete er mit Erik Strauß und Leona Wiegmann (WHU – Otto Beisheim School of Management) intensiv an einem aktuellen Forschungsprojekt zum Thema "Exploring the Role of Vernacular Accounting Systems in the Development of 'Enabling' Accounting and Control Systems". Im Fokus der qualitativen Längsschnittstudie in einem multinationalen Konzern steht der Einfluss dezentral entwickelter (individueller und häufig Excel-basierter) Controlling-Systeme auf die Gestaltung zentraler (integrierter und standardisierter) Systeme.


5.-6. Februar 2015

Martin Messner hält VHB-Workshop in Münster

Am 5. und 6. Februar hielt Martin Messner einen Workshop über "Qualitative Research in Accounting" im Rahmen der Jahrestagung der Kommission Rechnungswesen des Verbandes der Hochschullehrer für Betriebswirtschaft (VHB). Am Workshop nahmen etwa 35 TeilnehmerInnen aus dem deutschsprachigen Raum teil.


20. Januar 2015

Abschlusspräsentation im Projektkurs Swarovski

Am 20. Januar 2015 präsentierten unsere Master-Studierenden im Rahmen des Kurses "Controllingpraxis verstehen und gestalten" ihre Projektergebnisse in der Firma Swarovski. Der Projektkurs wurde mit der Abteilung Technische Entwicklung in der Firma Swarovski durchgeführt und beschäftigte sich mit der Gestaltung und Nutzung eines Kennzahlensystems.


19. November 2014

Vortrag von Prabhu Sivabalan im Forschungsseminar

Prabhu Sivabalan von der University of Technology Sydney besucht die Univesität Innsbruck. In diesem Rahmen trägt er am 19. November 2014 ein Paper mit dem Titel "Pursuing economic value: A study of incremental strategy-control-strategy effects" vor.


31. Oktober 2014

Vortrag von Jérémy Morales im Forschungsseminar

Am 31. Oktober 2014 trägt Jérémy Morales (ESCP-Europe) im Accounting Research Seminar ein Paper mit dem Titel "Struggles for recognition: The discourses, identity and 'dirty work' of management accountants" vor. Die Einladung erfolgte mit Hilfe finanzieller Unterstützung des Frankreich-Schwerpunkts der Universität Innsbruck.


15. Oktober 2014

Kari Lukka zu Besuch an der Universität Innsbruck

Während des insgesamt zweiwöchige Aufenthalts arbeiten Kari Lukka (Turku School of Economics), Lukas Goretzki und Martin Messner an der Weiterentwicklung eines gemeinsamen Working Papers. Daneben präsentiert Kari Lukka ein Working Paper mit dem Titel "Persuasiveness of self-assessment based post-completion auditing reports" im Rahmen des Accounting Research Seminars am 15. Oktober 2014.


01. Oktober 2014

Start des FWF-Projektes zu dynamischen Formen der Planung

Am 1. Oktober 2014 erfolgte der Startschuss für das vom FWF finanzierte Projekt "Inside the process of planning: Towards a better understanding of dynamic forms of planning". Ziel des Projektes ist zu untersuchen, wie Unternehmen dynamische Formen der Planung einsetzen und welche Herausforderungen es dabei gibt. Für die Projektdurchführung konnte sich das Controlling-Team durch die Einstellung von Mag. Ferdinand Kunzl verstärken.


18. - 19. September

Marek Reuter nimmt an der 5th Italian Conference on Corporate Social and Environmental Accounting Research (CSEAR) teil

Marek Reuter reist zur 5. Auflage des CSEAR Italy Annual Congress - betitelt mit „Camouflaging of corporate (un)sustainability” - an die University of Padova und hält zwei Vorträge. Zum einen präsentiert er sein Working Paper „The inner dynamics of environmental management standardization: An account of the marginalization of environmental accounting and control”. Des Weiteren fungiert er als Discussant für ein Working Paper mit dem Titel “The Illusion of CSR”.


09. - 12. September 2014

Ass. Professor Sebastian Becker von der HEC Paris besucht die Universität Innsbruck

Vom 9. bis 12. September 2014 besuchte Sebastian Becker (HEC Paris) den Bereich Controlling des Instituts für Organisation und Lernen. Er nutzte die Zeit an der Universität Innsbruck um an laufenden Forschungsprojekten mit Martin Messner und Lukas Goretzki zu arbeiten.


24. - 29. August 2014

Lukas Goretzki besucht Professor Kari Lukka an der Turku School of Economics

Zum Zwecke der gemeinsamen Datenerhebung in Finnland und zur Arbeit am dazugehörigen Paper besuchte Lukas Goretzki vom 24. bis zum 29. August 2014 erneut Professor Kari Lukka an der Turku School of Econonomics. Die Forscher konnten dabei interessante Erkenntnisse zu Ihrer Studie mit dem Titel „Financial Managers and the Politics of Information“ (gefördert von der Academy of Finland), die sie gemeinsamen mit Martin Messner durchführen, generieren.


18. - 20. August 2014

Lukas Goretzki besucht Professor Erik Strauß an der Universität Witten/Herdecke

Im Zeitraum vom 18. bis 20. August besuchte Lukas Goretzki auf Einladung die Universität Witten/Herdecke in Deutschland. Im Rahmen des Forschungsaufenthaltes arbeitete er gemeinsam mit Professor Erik Strauß an neuen Forschungsprojekten im Rahmen des Controllings.


21. Juli - 28. August 2014

Forschungsaufenthalt von Leona Wiegmann am Institut für Organisation und Lernen.

Auf Einladung von Lukas Goretzki besuchte Leona Wiegmann von der WHU – Otto Beisheim School of Management in Vallendar (Deutschland) im Zeitraum vom 21. Juli bis zum 28. August 2014 die Universität Innsbruck. Sie nutzte die Zeit, um zusammen mit Lukas Goretzki und Erik Strauß (Professor an der Universität Witten/Herdecke) ein Working Paper mit dem Titel „The challenges of user involvement in the development of ‘enabling’ accounting and control systems“ zu verfassen. Basierend auf einer qualitativen Tiefenlängsschnittfallstudie analysiert das Forschungsteam, welche Herausforderungen mit der häufig propagierten Einbindung von lokalen Nutzern in die Entwicklung globaler Controllingsysteme für zentrale Projektteams einhergehen können. In diesem Kontext beleuchten sie insbesondere die Rolle existierender lokaler Systeme und inwiefern diese auf das Design globaler Systeme Einfluss nehmen.


04. Juli 2014

Der Bereich Controlling organisierte den zweiten Controlling Round Table (CRT) zum Thema "Herausforderungen bei der Planung und Budgetierung".

Am 04. Juli 2014 fand der zweite Controlling Round Table (CRT) im Haus der Begegnung in Innsbruck statt. Einen Rückblick auf die Veranstaltung finden Sie hier.


16. Juni 2014

Martin Messner präsentiert im Research Seminar des Accounting Departments der University of Amsterdam in den Niederlanden.

Am 16. Juni präsentierte Martin Messner das Working Paper “Becoming business partners – a field study on the identity work of management accountants” (gem. mit Lukas Goretzki) im Research Seminar des Accounting Departments der University of Amsterdam.


11. Juni 2014

Lukas Goretzki präsentiert im Research Seminar des Accounting Departments der NHH Bergen in Norwegen.

Am 11. Juni präsentierte Lukas Goretzki ein aktuelles, in Zusammenarbeit mit Martin Messner, verfasstes Working Paper mit dem Titel “Becoming business partners – a field study on the identity work of management accountants” im Forschungsseminar der NHH Bergen in Norwegen. Auf Basis einer Tiefenfallstudie untersuchen die Forscher in dem Beitrag, auf welche Art und Weise ControllerInnen das aktuell häufig diskutierte Rollenbild des “Business Partners” auf der organisationalen und individuellen Ebene zu verankern und zu etablieren versuchen.


29. - 30. Mai 2014

Martin Messner präsentiert beim Actor-Reality Construction Workshop in Aarhus, Dänemark.

Auf Einladung von Hanne Norreklit hielt Martin Messner am 29. Mai einen Vortrag im Rahmen des Actor-Reality Construction Workshops an der University of Aarhus.


20. - 23. Mai 2014

Marek Reuter und Martin Messner nehmen am Annual Congress der European Accounting Association (EAA) in Tallin, Estland, teil.

In Kooperation mit der Faculty for Economy and Business Administration der University of Tartu veranstaltet die European Accounting Association dieses Jahr bereits die 37. Auflage des EAA Annual Congress. Zwischen 1.100 und 1.400 Delegierte aus der ganzen Welt und ca. 800 Paper-Präsentationen machen die jährlich im Frühling stattfindende EAA" zu einer der bedeutendsten wissenschaftlichen Konferenzen im Bereich Accounting.

Auch dieses Jahr ist das Controlling Team Innsbruck wieder mit Vorträgen zu aktueller Working Papers präsent. Martin Messner präsentiert das Paper "Collective sensemaking in the planning process" (in Co-Autorenschaft mit Lukas Goretzki). Des Weiteren präsentieren Marek Reuter und Martin Messner ihr gemeinsames Paper "Integrated reporting: An analysis of lobbying behavior". Martin Messner hält außerdem Vorträge im Rahmen seiner Tätigkeit als Mitglied des Management Committees der European Accounting Association.

Weitere Informationen zur EAA und zum Annual Congress 2014 finden Sie hier.


12. - 16. Mai 2014

Lukas Goretzki besucht Professor Kari Lukka an der Turku School of Economics in Finnland.

Im Zeitraum vom 12. bis 16. Mai 2014 besuchte Lukas Goretzki die Turku School of Economics in Finnland. Im Rahmen seines Forschungsaufenthaltes arbeitete er intensiv mit Professor Kari Lukka an einem gemeinsamen Forschungsprojekt zum Thema „The role of ‘politics of information’ in Controller’s work“. Das Forschungsprojekt, an dem auch Professor Martin Messner beteiligt ist, wird durch eine Forschungsförderung der Academy of Finland unterstützt.


05. - 06. Mai 2014


Lukas Goretzki und Martin Messner nehmen am 7. Workshop on Management as Social and Organizational Practice (MASOP) an der ESCP in Paris, Frankreich, teil.

Am 5. Mai präsentierten Lukas Goretzki und Martin Messner ihr Working Paper “becoming business partners – a field study on the identity work of management accountants” beim 7th workshop on Management as Social and Organizational Practice (MASOP), der im Jahr 2014 an der ESCP Paris in Frankreich stattfand. Die Forscher stellten dabei ihre ersten Ergebnisse einer aktuellen Tiefenfallstudie vor, im Rahmen derer sie untersuchen, auf welche Art und Weise ControllerInnen das aktuell häufig diskutierte Rollenbild des “Business Partners” auf der organisationalen sowie individuellen Ebene zu verankern und zu etablieren versuchen.

Der MASOP Workshop bietet eine Plattform für ForscherInnen, die sich mit dem sozialen und organisationalen Kontext sowie Auswirkungen des Management Accountings beschäftigen. Durch kritisch-konstruktives Feedback und Diskussionen im Plenum soll zur Weiterentwicklung der Forschungsarbeiten der TeilnehmerInnen beigetragen werden. Zudem bietet der Workshop die Möglichkeit, aktuelle Ideen und Entwicklungen in der Wissenschaft und Praxis zu diskutieren. Zusammen mit Claire Dambrin (ESCP Europe), Matthew Hall (London School of Economics) und Allan Hansen (Copenhagen Business School) ist Martin Messner Co-Organisator des MASOP Workshops.

Weitere Informationen zum MASOP Workshop finden Sie hier.


1. Mai 2014

Lukas Goretzki und Martin Messner werden Teil des Editorial Boards der Zeitschrift Qualitative Research in Accounting and Management.

Seit dem 1. Mai 2014 sind Lukas Goretzki und Martin Messner im Editorial Board der internationalen Zeitschrift Qualitative Research in Accounting and Management (QRAM) vertreten. QRAM unterstützt internationale und interdisziplinäre Forschung an der Schnittstelle zwischen Accounting und Management und stellt insbesondere für qualitative ForscherInnen eine interessante Publikationsplattform dar. Editor-in-chief der Zeitschrift ist Professor Deryl Northcott von der School of Business der Auckland University of Technology in Neuseeland.

Hier geht es zum Journal.


1. Mai 2014

Martin Messner wird Teil des Editorial Boards der Zeitschrift Contemporary Accounting Research.

Seit 1. Mai 2014 ist Martin Messner Mitglied des Editorial Boards von Contemporary Accounting Research (CAR). CAR ist die Zeitschrift der Canadian Accounting Association und gilt als eine der führenden Zeitschriften im Accounting. Martin Messner ist derzeit der einzige Forscher aus dem deutschsprachigen Raum, der im Editorial Board dieser Zeitschrift vertreten ist.

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