Department of Accounting

Tim Neerup
Associate professor

Room: SOL/D4.32

Tim Neerup Themsen (TNT) is Associate Professor, PhD, in risk management and management accounting with a particular focus on large public capital investment projects (megaproject), including the limitations and challenges of using best-practice management control technologies. Among other things, Tim has shown that the use of international best-practice frameworks for risk management, not least the known risk matrix/map, can create a false sense of security for the objectives of the project. Tim teaches broadly within management accounting, risk management and project management across bachelor, master and HD programmes. Currently, he is working on a research project about budgeting in large Danish capital investment projects and a project about the role of internal auditing in broader public ‘modernisation’ reform programmes.

Primary research areas
  • Risk management in (mega)projects
  • Project management accounting (budgeting, cost control, etc.)
  • Public sector accounting (management accounting)
  • Behavioral accounting
Social media
Link to this homepage
  • Management Accounting, HA(psyk.), undergraduate
  • Management Accounting and Projects, HA(Pro), undergraduate
  • Management Accounting and Public Sector Management, Master of Public Governance
  • Implementation of Accounting, cand.merc.asc, graduate
  • Problems within management accounting, risk management and project management, particularly from a sociological/critical/implementation-oriented perspective
Selected publications
  • Skærbæk, P. & Themsen, T. N. (2022). The termination of central government internal auditing and the emergence of the innovation society. Financial Accountability & Management, 38, 360-375.
  • Themsen, T. N. (2019). The processes of public megaproject cost estimation: The inaccuracy of reference class forecasting. Financial Accountability & Management, 35(4), 337-352.
  • Themsen, T. N. & Skærbæk, P. (2018). The performativity of risk management frameworks and technologies: The translation of uncertainties into pure and impure risks. Accounting, Organizations and Society, 67, 20-33.
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; 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
Tim Neerup Themsen / The Processes of Public Megaproject Cost Estimation : The Inaccuracy of Reference Class Forecasting.
In: Financial Accountability and Management, Vol. 35, No. 4, 11.2019, p. 337-352
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
Tim Neerup Themsen; Chris Harty; Kjell Tryggestad / Risk Management and Uncertainty in Large Complex Public Projects : What Roles for Knowledge and Public Accountancy?.
Paper presented at 2017 Critical Perspectives on Accounting Conference, 2017
Paper > peer review
Chris Harty; Tim Neerup Themsen; Kjell Tryggestad / Risk Management and Uncertainty in Infrastructure Projects : What Role(s) for Knowledge and Construction Management? .
In: Association of Researchers in Construction Management (ARCOM): Proceedings of the 30th Annual Conference. . ed. /Ani Raiden; Emmanuel Aboagye-Nimo. Reading : ARCOM, Association of Researchers in Construction Management 2014, p. 1253-1262
Article in proceedings > peer review
Tim Neerup Themsen / Risk Management in Large Danish Public Capital Investment Programmes
Frederiksberg : Copenhagen Business School [Phd] 2014, 397 p. (PhD series, No. 41.2014)
PhD thesis
Tim Neerup Themsen; Peter Skærbæk / The Translation of Uncertainties into Pure and Impure Risks : The Purifying Role of Risk Management Expert Technologies.
Paper presented at Workshop on Performing Business and Social Innovation Through Accounting Inscriptions, 2013
Paper > peer review
Tim Neerup Themsen; Peter Skærbæk / The Translation of Uncertainties into Pure and Impure Risks
Paper presented at The 7th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 2012
Outside activities

Royal Danish Defence College; Teaching: 2019