Management Accounting and Control

Management Accounting and Control

The research group in Management Accounting and Control (MAC) does research on design and use of management accounting and control systems, and their behavioral consequences.

Researchers in the group are affiliated with externally funded research projects on the dynamics of management control systems. The group employ diverse research methods, comprising both qualitative and quantitative approaches. Among the group’s current research themes are budget practices, including beyond budgeting, performance management and measurement systems, design and use of costing systems, pricing, autonomy and accountability, diffusion of management accounting innovations and sustainability accounting.