psacc

Department of Accounting

Peter
Skærbæk
Professor
,
Ph.d, Cand.merc


Room: SOL/C4.14
Tel:
+4538152409
E-mail: ps.acc@cbs.dk
psacc
Presentation

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
www.cbs.dk/en/staff/psacc
Courses
  • 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. and Tryggestad, K. (2010). The role of accounting devices in performing strategy. Accounting, Organizations and Society, Vol. 35, No. 1, pp. 108-124.
  • 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 Christensen, M. (2015). Auditing and the Purification of Blame. Contemporary Accounting Research, 32, 3, pp. 1263-1284.
  • Skærbæk, P., Tryggestad, K. and Christensen, M. (2019). Contested organizational change and accounting in trials of incompatibility. Management Accounting Research (45).
  • Skærbæk, P. and Themsen, N. T. (2022). The Termination of Central Government Internal Auditing and the Emergence of the Innovation Society. Financial Accountability & Management.
Publications sorted by:
2022
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
2021
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
2020
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
2019
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.
Report
Peter Skærbæk; Jesper Banghøj; Leif Christensen; Jytte Grambo Larsen; Carsten Rohde; Thomas Skinnerup / Universiteternes nye kontoplan og dens fokus på beregning af enhedsomkostninger : PIXI-udgave af rapport fra delprojekt 3: Finansiering af den offentlige forskning i Danmark.
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2019, 4 p.
Report
2018
Tim Neerup Themsen; Peter Skærbæk / The Performativity of Risk Management Frameworks and Technologies : The Translation of Uncertainties into Pure and Impure Risks.
In: Accounting, Organizations and Society, Vol. 67, 5.2018, p. 20-33
Journal article > peer review
2017
Hans Knutsson; Ola Mattisson; Salme Näsi; Kari Nyland; Peter Skærbæk / New Public Management in a Scandinavian Context
In: Modernizing the Public Sector: Scandinavian Perspectives. . ed. /Irvine Lapsley; Hans Knutsson. Abingdon : Routledge 2017, p. 18-33 (Routlege Crititcal Studies in Public Management)
Book chapter > peer review
2016
Mark Christensen; Peter Skærbæk; Kjell Tryggestad / The Experimental Role of Accounting in Shaping Project : Program Dynamics in Military Outsourcing Trials of Strength.
In: 10th Conference on New Directions in Management Accounting: Innovations in Practice and Research. . ed. /Kari Lukka; Michael Shields. Bruxelles : European Institute for Advanced Studies in Management 2016 (EIASM Conference Proceedings Series)
Article in proceedings > peer review
More results... (total 48 results)
Research Projects
Outside activities

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