Selected Publications

Here you find information on recent publications by the members of the Management Control group.

• Goretzki, L., Lukka, K., & Messner, M. (in press): Controllers' use of informational tactics. Accounting and Business Research.
• Goretzki, L., Mack, S., Messner, M., & Weber, J. (in press): Exploring the persuasiveness of accounting numbers in the framing of ‘performance’ – A micro-level analysis of performance review meetings. European Accounting Review.
• Habersam, M., Piber, M. and Skoog, M. (2018) "Ten years of using knowledge balance sheets in Austrian public universities: A retrospective and prospective view", Journal of Intellectual Capital, Vol. 19 (1), 34-52.
• Abfalter, D. and Piber, M. (2016) "Strategizing Cultural Clusters: Long-Range Socio-Political Plans or Emergent Strategy Development?", The Journal of Arts Management, Law, and Society, Vol. 46 (4), 177-186.
• 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.
• Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research, 31, 103-111.
• 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.