Management Accounting

Management accounting developed from the traditional understanding of cost accounting into a more comprehensive and eve expanding system for controlling and manging of organizations: from a dominantly operational function towards strategic management accounting; from a financial orientation towards the integration of non-financial measures and indicators; from a private-sector practice towards a practice of control encompassing public and not-for-profit organizations as well; from the unquestioned economic perspective towards the integration of perspectives of social and ecological sustainability.

This heterogeneity of management accounting is reflected in our research and teaching. In our courses, we do not only teach techniques, roles, and functions of management in for-profit organizations, i.e., companies, but also discuss the other mentioned contexts as well as the societal effects of management accounting. In research, we are proponents of the interdisciplinary perspectives on accounting community and participate in University of Innsbruck’s Research Centre on Accounting Theory & Research and the Research Area EPoS Economy, Politics & Society.