Department of Accounting

Ph.d, Cand.merc

Room: SOL/C4.14

Peter Skærbæk's research is oriented towards understanding the role of accounting innovations in their social and institutional contexts. He focuses on empirical research applying a variety of methods (from case studies to more interpretive/qualitative and political ethnographies) in the study of traits and effects of management technologies for performance management and accountability. He operates within the area of accounting conducting studies that relates both to management accounting, financial accounting and auditing and is interested in how management technologies are translated into local practices. He dominantly studies these issues in a public sector context. Peter Skærbæk is used as a reviewer to a variety of accounting and management journals. 

Primary research areas
  • Management Accounting
  • Performance Auditing
  • Consultants and accounting
  • The mediating role of accounting to the performativity of economics to the economy
  • The emergence of the innovative state and the role of accounting and auditing
Curriculum Vitae
Link to this homepage
  • Management Accounting, undergraduate, HA-Psychology. (previously)
  • Implementation of Accounting, at Masters programme: Accounting, Strategy and Control
  • Organizing Technologies at Masters programme: Strategy, Organization and Leadership (Until 2021).
  • Public sector accounting, at Master of Public Governance, now and then also offered at Diploma in Accounting.
  • Research methods in accounting, Master of Auditing.
  • Various PhD-courses, currently: Researching Accounting and Change: Qualitative and processual approaches.
Selected publications
  • Skærbæk, P., Themsen, T. N. and Tryggestad, K. (2024). How a project design becomes a macro-actor: Laboratory simulations in trials of strength between competing bridge designs, project budgets, and sustainability. Accepted for publication in Qualitative Research in Organization and Management. Special issue editors: Barbara Czarniawska, Hervé Corvellec, and Franck Cochoy.
  • Skærbæk, P. and Themsen, N. T. (2022). The Termination of Central Government Internal Auditing and the Emergence of the Innovation Society. Financial Accountability & Management.
  • Skærbæk, P., Tryggestad, K. and Christensen, M. (2019). Contested organizational change and accounting in trials of incompatibility. Management Accounting Research (45).
  • Skærbæk, P. and Christensen, M. (2015). Auditing and the Purification of Blame. Contemporary Accounting Research, 32, 3, pp. 1263-1284.
  • 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.
  • Skærbæk, P. and Tryggestad, K. (2010). The role of accounting devices in performing strategy. Accounting, Organizations and Society, Vol. 35, No. 1, pp. 108-124.
Publications sorted by:
Peter Skærbæk; Tim Neerup Themsen; Kjell Tryggestad / How a Project Design Becomes a Macro-actor : Laboratory Simulations in Trials of Strength Between Competing Bridge Designs, Project Budgets and Sustainability.
In: Qualitative Research in Organizations and Management, 17.5.2024
Journal article > peer review
Peter Skærbæk; Kjell Tryggestad; Mark Christensen / Economics Performativity and its Consequences for Accounting and Organizational Spaces : The Case of Public Sector Reforms.
In: Space and Organizing: On Spatial Agencing. . ed. /Gustavo Guzman; Andreas Diedrich; Frank Cochoy. Cheltenham : Edward Elgar Publishing 2023, p. 104-120
Book chapter > peer review
Peter Skærbæk; Kjell Tryggestad; Mark Christensen / Økonomiske teoriers negative påvirkning på reformer : En studie av en politireform.
In: Praktisk økonomi & finans, Vol. 39, No. 1, 2023, p. 77-91
Journal article > peer review
Peter Skærbæk / My Self-reflection on the Importance of Michael Power’s Book The Audit Society to My Research and Interest in Auditing
In: Qualitative Research in Accounting and Management, Vol. 19, No. 2, 2022, p. 129-136
Journal article > peer review
Peter Skærbæk; Tim Neerup Themsen / The Termination of Central Government Internal Auditing and the Emergence of the Innovation Society
In: Financial Accountability & Management, Vol. 38, No. 3, 8.2022, p. 360-375
Journal article > peer review
Thomas Skinnerup; Peter Skærbæk; Kjell Tryggestad / The Trials of Strength between Economics and Accounting : Making the Danish Universities’ Productivity Measurable.
Paper presented at NTNU Trondheim Business School Conference, 2022
Jesper Banghøj; Leif Christensen; Jytte Grambo Larsen; Carsten Rohde; Thomas Skinnerup; Peter Skærbæk / Common Chart of Accounts : Calculating Unit Costs at Universities .
In: Public Sector Reform and Performance Management in Developed Economies: Outcomes-based Approaches in Practice. . ed. /Zahirul Hoque. New York : Routledge 2021, p. 152-176 (Routledge Studies in Management, Organizations and Society)
Book chapter > peer review
Richard Pucci; Peter Skærbæk / The Co-performation of Financial Economics in Accounting Standard-setting : A Study of the Translation of the Expected Credit Loss Model in IFRS 9.
In: Accounting, Organizations and Society, Vol. 81, 2.2020
Journal article > peer review
Mark Christensen; Peter Skærbæk; Kjell Tryggestad / Contested Organizational Change and Accounting in Trials of Incompatibility
In: Management Accounting Research, Vol. 45, 12.2019
Journal article > peer review
Peter Skærbæk; Jesper Banghøj; Leif Christensen; Jytte Grambo Larsen; Carsten Rohde; Thomas Skinnerup / Universiteternes nye kontoplan og dens fokus på beregning af enhedsomkostninger : Rapport fra delprojekt 3: Finansiering af den offentlige forskning i Danmark.
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2019, 55 p.
More results... (total 52 results)
Research Projects
Outside activities

Trondheim Business School, Norway; Adjunct professor; 2018 – ongoing
Innland University, Norway; Adjunct Professor; 2018 – ongoing