Department of Accounting

  • Centre for Advanced Studies on Project Management
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
  • 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
  • Organizing Technologies at Cand.Merc.-SOL
  • Implementation of Accounting at Cand.Merc.-ASC
Selected publications
  • Christensen, M., Skærbæk, P., Tryggestad, K. (In press). Contested organizational change and accounting in trials of incompatibility, Management Accounting Research.
  • Skærbæk, P. and Christensen, M. (2015), Auditing and the purification of blame. Contemporary Accounting Research.
  • 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:
Mark Christensen; Peter Skærbæk; Kjell Tryggestad / Contested Organizational Change and Accounting in Trials of Incompatibility
In: Management Accounting Research, 3.4.2019
Journal article > peer review
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
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
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
Peter Skærbæk; Mark Christensen / Auditing and the Purification of Blame
In: Contemporary Accounting Research, Vol. 32, No. 3, 2015, p. 1263-1284
Journal article > peer review
Peter Skærbæk; Mark Christensen / Danish Public Sector Performance Audit : An SAI and PAC Tango.
In: Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices. . ed. /Zahirul Hoque. Milton Park : Routledge 2015, p. 82-99 (Routledge Critical Studies in Public Management, Vol. 22)
Book chapter > peer review
Peter Skærbæk; Mark Christensen / Rigsrevisionens uafhængighed og de større undersøgelser i et internationalt perspektiv
In: Offentlig revision i det 21. århundrede. ed. /Gitte Korff; Rolf Elm-Larsen. København : Karnov Group 2015, p. 218-248
Book chapter > peer review
Mark Christensen; Peter Skærbæk; Kjell Tryggestad / Calculating Outsourcing Strategies and Trials of Strength : Exploring the Dynamics Between the Program and Projects.
Paper presented at Critical Perspectives on Accounting Conference 2014, 2014
Paper > peer review
Peter Skærbæk; Mark Christensen / Setting a Performance Audit Agenda : The Danish National Audit Office and Public Accounts Committee Tango.
In: Management Accounting and Control: Perspectives on Public Sector Governance. . ed. /Kjersti Strømme. Trondheim : Handelshøyskolen i Trondheim 2014, p. 28-48 (Trondheim Business School Reports, No. 2014:1)
Article in proceedings
Sebastian D. Becker; Tobias Jagalla; Peter Skærbæk / The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities
In: Critical Perspectives on Accounting, Vol. 25, No. 4-5, 7.2014, p. 324-338
Journal article > peer review
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