Martin Messner

Martin Messner is Professor of Management Control at the University of Innsbruck, Austria. Prior to that, he hold a position at HEC Paris. Martin carries out mainly empirical research in management accounting and control, addressing topics such as performance measurement, budgeting and forecasting, the roles and identities of management accountants, or accountability. He contributed, for several years, to the management of the European Accounting Association, as member of the Management Committee and Treasurer. Since 2008, he has been co-organising the workshop on Management Accounting as Social and Organisational Practice (MASOP) that rotates between different cities.

Research interests:

• Management accounting and control systems
• Performance measurement
• Accounting, accountability and managerial work

Education

• HEC Paris
• Leopold-Franzens Universität Innsbruck

Recent publications:

• Becker, S. D., Messner, M., & Schäffer, U. (2020). The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from Beyond Budgeting. Contemporary Accounting Research, Vol. 37(4), pp. 2224-2256.

• Jordan, S., & Messner, M. (2020). The use of forecast accuracy indicators to improve planning quality: Insights from a case study. European Accounting Review, Vol. 29(2), pp. 337-359.

• Messner, M. (2019). "Risiken und Nebenwirkungen. Ein Beipackzettel für Controlling-Instrumente".
  In: Controlling. Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Spezialausgabe Februar 2019/31, pp. 117 - 120.

• Müller, M., Huber, C., & Messner, M. (2019). Meaningful work at a distance: A case study in a hospital. European Management Journal, Vol. 37(6), pp. 719-729.

• Goretzki, L., & Messner, M. (2019). Backstage and frontstage interactions in management accountants' identity work. Accounting, Organizations and Society, Vol. 74, pp. 1-20.

• Goretzki, L.; Lukka, K. & Messner, M. (2018). Controllers' use of informational tactics. Accounting and Business Research, Vol. 48, No. 3, pp. 700-726.

• 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.

• 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.