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Peter Skærbæk

Professor , Ph.d, Cand.merc
Peter Skærbæk

Institut for Regnskab og Revision

Solbjerg Plads 3, C 4.22
2000 Frederiksberg
Danmark
Tlf.: +45 3815 2409
Fax:+45 3815 2321
E-mail: ps.acc@cbs.dk



Link til denne hjemmeside: www.cbs.dk/staff/peter_skaerbaek


Peter Skærbæks research is oriented towards the understanding of how accounting and auditing tools are used in creating markets, i.e. how they are used to enact organizational strategy and the dynamics involved with the effects they produce. He focuses on empirical research applying a variety of methods (from case studies to more interpretive/qualitative and ethnographic field work) in the study of traits and effects of accounting tools for performance management and accountability. He operates within the area of accounting conducting studies that relates both to management accounting, financial accounting and auditing. He dominantly studies these issues in a public sector context. Recent research projects relate to performance auditing, risk management, (accounting) consultancy and outsourcing.
Peter Skærbæk is a reviewer to a variety of accounting journals, like Management Accounting Research; Financial Accountability and Management; Accounting, Organizations and Society, Contemporary Accounting Research and Accounting, Auditing and Accountability journal.
 
Igangværende forskning
  • Regnskabsregulering ifm. virksomhedens samfundsansvar
  • Revisorer og konsulenter’s rolle ifm. implementering af økonomistyringssystemer.
  • Regnskabers og økonomistyringssystemers strategiske betydning.
  • Risikostyring i den offentlige sektor.
  • Rígsrevisionen og Statsrevisorernes beretningsvirksomhed ifm. statslige skandaler

Primære forskningsområder

  • Offentlig ledelse
  • Regnskaber og kommunikation
  • Økonomisk sociologi
  • Aktør-netwærks teori
  • Regnskaber og strategi
  • Økonomistyring og motivation
  • Forvaltningsrevision
  • Offentlige skandaler
  • Økonomi og kunst
  • Økonomisystemer og forandringsledelse


Udvalgte publikationer

1.
Christensen, M. and Skærbæk, P. (2010). Consultancy outputs and the purification of accounting technologies. Accounting, Organizations and Society. Vol. 35, No. 5, pp. 524-545.
2.
Justesen, L. and Skærbæk, P. (2010). Performance Auditing and the narrating of a new auditee identity. Financial Accountability and Management. Vol. 26, No. 3, pp. 343.
3.
Skærbæk, P. (2009). Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer. Accounting, Organizations and Society, Vol. 34, pp. 971-987.
4.
Skærbæk, P. and Tryggestad, K. (2010). The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society, Vol. 35, No. 1, pp. 108-124.
5.
Skærbæk, P. and Thorbjørnsen, S. (2007). The commodification of the Danish Defence and the troubled identities of its officers, Financial Accountability and Management, Vol. 23, No. 3, pp. 243-268.
6.
Christensen, M. and Skærbæk, P. (2007). Framing and overflowing of public sector accountability innovations - a comparative study of reporting practices, in Accounting, Auditing and Accountability Journal, Vol. 20, No. 1, pp. 101-132.
7.
Justesen, L. and Skærbæk, P. (2005). Performance Auditing and the Production of Discomfort, in Accounting in Scandinavia - The Northern Lights, (Eds.) Jönsson, S and Mouritsen, J., Liber & Copenhagen Business School Press, pp. 321-343.
8.
Skærbæk, P. (2005 ). Annual reports as interaction devices: The hidden constructions of mediated communication, Financial Accountability and Management, Vol. 21, No. 4, pp. 385-411.
9.
Skærbæk, P. and Melander, P. (2004). The Politics of the changing forms of accounting - A field study of strategy translation in a Danish government-owned company under privatization, in Accounting, Auditing and Accountability Journal, Vol 17, No. 1, pp. 17-40.
10.
Skærbæk, P. and Thisted, J. A. (2004). Unit costs in central government annual reports - a critical appraisal of the practices developed, in European Accounting Review, No. 1, pp. 7-38 .
11.
Skærbæk, P. (1998). The Politics of Accounting Technology in Danish central government, in European Accounting Review, 7:2, pp. 209-236.
12.
Christiansen, J. K. and Skærbæk, P. (1997). Implementing budgetary control in the performing arts: games in the organisational theatre, in Management Accounting Research, pp. 405-438.


Sidst opdateret af Pia Clasen 30.01.2012