psacc

Department of Accounting

  • Centre for Advanced Studies on Project Management
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
  • The performative role of accounting to strategy and markets
  • Performance Auditing in the public sector
  • Accounting change processes (To theorize how accounting systems and modes of calculation develop)
  • Implementation of accounting (The dynamics/intricacies of implementing accounting systems)
  • Risk management (How the practices becomes framed and the effects they generate)
  • Accounting and outsourcing (primarily how accounting performs calculations in valuing outsourcing options)
  • The role of consultants in calculating strategic options
Curriculum Vitae
Link to this homepage
www.cbs.dk/en/staff/psacc
Courses
  • Accounting and performance measurement at Cand.Merc.-SOL
  • Implementation of Accounting at Cand.Merc.-ASC
Other teaching activities
  • MPA
  • HD.
Selected publications
  • Skærbæk, P. and Christensen, M., Auditing and the purification of blame. Contemporary Accounting Research. Forthcoming
  • Vinnari, E. and Skærbæk, P. (2014). The uncertainties of risk management – A field study on risk management internal audit practices in a Finnish municipality. Accounting, Auditing and Accountability Journal. Vol. 27, No. 2.
  • 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
  • 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.
  • 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.
  • 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, No. 8, pp. 971-987.
  • Skærbæk, P. (2005). Annual Reports as interaction devices – The hidden constructions of mediated communication, Financial Accountability and Management, 21(4), November, pp. 385-411
Publications sorted by:
2010
Mark Christensen; Peter Skærbæk / Consultancy Outputs and the Purification of Accounting Technologies
In: Accounting, Organizations and Society, Vol. 35, No. 5, 2010, p. 524-545
Journal article > peer review
Lise Nederland Justesen; Peter Skærbæk / Performance Auditing and the Narrating of a New Auditee Identity
In: Financial Accountability & Management, Vol. 26, No. 3, 2010, p. 325-343
Journal article > peer review
Peter Skærbæk; Kjell Tryggestad / The Role of Accounting Devices in Performing Corporate Strategy
In: Accounting, Organizations and Society, Vol. 35, No. 1, 2010, p. 108-124
Journal article > peer review
2009
Peter Skærbæk / Public Sector Auditor Identities in Making Efficiency Auditable : The National Audit Office of Denmark as Independent Auditor and Modernizer.
In: Accounting, Organizations and Society, Vol. 34, No. 8, 2009, p. 971-987
Journal article > peer review
2008
Peter Skærbæk / Tællelighedens regime i praksis : Når forvaltningsrevisionens målestandard er i modstrid med økonomistyringens logik.
In: Det fortrængte offentlige lederskab: Offentlig ledelse efter New Public Management. . ed. /Preben Melander. København : Djøf Forlag 2008, p. 79-110
Book chapter > peer review
2007
Mark Christensen; Peter Skærbæk / Framing and overflowing of public sector accountability innovations : A comparative study of reporting practices.
In: Accounting Auditing and Accountability Journal, Vol. 20, No. 1, 2007, p. 101 - 132
Journal article > peer review
Linda English; Peter Skærbæk / Performance auditing and the modernisation of the public sector
In: Financial Accountability & Management, Vol. 23, No. 3, 2007, 3 p., p. 239-241
Editorial
Peter Skærbæk; Stefan Thorbjørnsen / The commodification of the Danish defence forces and the troubled identities of its officers
In: Financial Accountability & Management, Vol. 23, No. 3, 2007, p. 243-268
Journal article > peer review
2006
Peter Skærbæk; Kjell Tryggestad / The role of accounting devices in performing corporate strategy
Paper presented at The 5th Conference on New Directions in Management Accounting, 2006
Paper
2005
Peter Skærbæk / Annual Reports as Interaction Devices : The Hidden Constructions of Mediated Communication.
In: Financial Accountability & Management, Vol. 21, No. 4, 2005, p. 385-411
Journal article > peer review
More results... (total 26 results)