Industrial Economics and Management
Accounting and Control
Accounting and control is about organizations' external reporting, for example financial reporting and sustainability reporting, as well as management and control of resources within the organization. It concerns accounting, auditing, budgeting, and performance measurement, and it delves into the design and implementation of organizational controls and how this affects the behaviour of managers and employees.
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The main research focuses of the Accounting and Control group are: management control, business analytics, and the audit profession. The research often combines close interaction with organizations with publishing in renowned journals within the accounting and control field. As such the research is highly policy relevant.
Examples of research:
- Design and use of management control systems in private and public organizations
- Performance evaluation in academia
- Strategy and management control in state authorities
- The role of auditing for accounting quality
- Auditors – profession, practice and regulation