Accounting, Organizations and Decision-Making

The strategic initiative “Accounting, Organizations and Decision-Making” (AODM) offers a thematic hub for qualitative research on management accounting at the Department of Operations Management.


About the initiative

We pursue an intellectual agenda which becomes manifest in our research methods, the scientific community we engage with, and our target outlets. AODM involves multiple faculty from the Department of Operations Management and functions as an incubator for a number of activities revolving around four research themes.

Our research focuses on the development and use of financial and non-financial performance measures and valuations of company objectives such as e.g. productivity, quality, innovation, sustainability, risk, services, and how they become crucial practices making a difference in organizations. We draw on qualitative research methods such as interviews or ethnographies and theoretical approaches from the wider social sciences. We explore, in practice, how management accounting practices meet and influence management practices in and between organizations, especially focusing on how measures and valuations of entities facilitate decision-making and economize organizations.

AODM brings together researchers of qualitative management accounting with specific focus on decision-making, performance management, AI, risk, and creative industries. What unites our themes is the curiosity about the implications of management accounting for managerial work and decision-making. We are one of Europe’s largest qualitative management accounting research hubs which organizes different conferences and workshops, publishes across a wide range of reputable journals, and regularly hosts visiting scholars.

For inquires about AODM or in case you want to join us or one of our activities, please contact Christian Huber (

Research Themes

Our research is concerned with the implications of management accounting for managerial work and decision-making. Following from this, we current develop the following four research themes:

1. Decision-making and the future

We explore how management accounting directly and indirectly influences decision-making in organizations.

2. Valuation and justification

We study the social and organizational processes through which management accounting shapes the valuation and justification of entities and efforts.

3. Economizing and organizing

We research how management accounting defines the ideals and qualities of economic actors and entities and helps connect and coordinate organizational activities

4. Risk and decision-making

We research how risks are (re)constructed for decision-making and how organizational attention is distributed through risk and accounting measures.

More information about our research themes will follow in due course.


Members of AODM organize a number of conferences and workshops both at CBS and internationally. Below is a selection of our activities.

Seminars at the Department of Operations Management

· Every two weeks, a brown bag seminar on management accounting is held. This is primarily targeted at OM faculty with an interest in current research in management accounting. The seminar alternates between presentations of early research drafts and open sessions which discuss current developments in the field of AODM.

· Guest researchers are invited for presentations.

Workshops & Conferences 

· Annually, the GMARS (Global Management Accounting Research Symposium) conference is organized together with the University of New South Wales and the Michigan State University. In 2021, CBS functioned as principal host, and we plan to do so again in 2024. Jan Mouritsen, Christian Huber, Allan Hansen are members of the organizing committee.

· The MASOP (Management Accounting as Social and Organizational Practice) workshop is co-organized by Allan Hansen. The location of the workshop circulates between locations of which CBS is one. The 2023 event is hosted by the University of Innsbruck, Austria.

· In July 2022, a workshop on Risk and Decision-Making, which is also the inaugural event of the Organizing Risk Group was organized by Anestis Keremis and Christian Huber.

Adjacent Workshops 

· AODM is involved, via Christian Huber, in the organization of the biannual PreGov (Predictive Governance) workshop series, which is an interdisciplinary workshop on artificial intelligence, governance, and decision-making.

· AODM is involved, via Christian Huber, in the organization of the biannual QMARG (qualitative management accounting group) workshops, a network event for qualitative management accounting researchers in the northern countries in advanced career states. 

Selected Publications

Ahmad Abras; Muhammad Al Mahameed / The Rise and Fall of Institutional Entrepreneurship in Islamic Financial Reporting Standardisation Projects
In: Accounting Forum, 10.4.2022

Allan Hansen / The Purposes of Performance Management Systems and Processes : A Cross-functional Typology.
In: International Journal of Operations and Production Management, Vol. 41, No. 8, 2021, p. 1249-1271

Anatoli Bourmistrov; Jan Mouritsen / Guest Editorial : Accounting for Sustainable and Smart Cities.
In: Journal of Public Budgeting, Accounting & Financial Management, Vol. 34, No. 5, 2022, 6 p., p. 577-582

Aziza Laguecir; Bernard Leca; Élise Berlinski / Souveraineté et évaluation académique : Une histoire de virgule en sciences de gestion.
In: Revue Francaise de Gestion, Vol. 48, No. 305, 2022, p. 103-117

Brian Anthony Burfitt; Jane Baxter; Jan Mouritsen / Separating and Integrating Non-financial and Financial Measures : A Case Study of a Sporting Organization Playing the Value-in-kind (VIK) Game.
In: Accounting, Auditing and Accountability Journal, Vol. 33, No. 8, 2020, p. 1871-1907

Christina Boedker; Kar Ming Chong; Jan Mouritsen / The Counter-performativity of Calculative Practices : Mobilising Rankings of Intellectual Capital.
In: Critical Perspectives on Accounting, Vol. 72, 10.2020

Christian Huber; Nadine Gerhardt; Jacob Reilley / Organizing Care during the COVID-19 Pandemic : The Role of Accounting in German Hospitals.
In: Accounting, Auditing and Accountability Journal, Vol. 34, No. 6, 2021, p. 1445-1456

Christian Huber / Whereof One Cannot Speak ... A Comment on Vollmer (2019)
In: Qualitative Research in Accounting and Management, 5.7.2022

Christopher S. Chapman; Anja Kern; Aziza Laguecir; Gerardine Doyle; Nathalie Angelé-Halgand; Allan Hansen; Frank G.H. Hartmann; Céu Mateus; Paolo Perego; Vera Winter; Wilm Quentin / Managing Quality of Cost Information in Clinical Costing : Evidence across Seven Countries.
In: Journal of Public Budgeting, Accounting & Financial Management, Vol. 34, No. 2, 2022, p. 310-329

Dane Pflueger; Martin Kornberger; Jan Mouritsen / What is Blockchain Accounting? : A Critical Examination in Relation to Organizing, Governance, and Trust.
In: European Accounting Review, 15.12.2022

Elise Berlinski; Marianne Strauch; Quentin Plantec / Hyperloop, une mythologie de marchés
In: Revue Francaise de Gestion, Vol. 48, No. 304, 5.2022, p. 65-88

Ivar Friis; Allan Hansen; Tamás S. Vámosi / Digitalisering og performance management : Om Big Data og algoritmers betydning for performanceevalueringer.
In: Revision & Regnskabsvæsen, Vol. 91, No. 12, 12.2022, p. 12-19

Ivar Friis; Allan Hansen; Tamás S. Vámosi / Performance management og sustainability : Design af økonomisk bæredygtige incitamenter for klimaet.
In: Revision & Regnskabsvæsen, Vol. 8, No. 2022, 8.2022, p. 17-23

Ivar Friis / Preservation of Incentives Inside the Firm : A Case Study of a Quasi-market for Cost-based Transfer Pricing .
In: Journal of Management Accounting Research, Vol. 32, No. 2, 9.2020, p. 137–157

Jacob Reilley; Nathalie Iloga Balep; Christian Huber / Making the User Useful? : How Translation Processes Managerialize Voice in Public Organizations.
In: Financial Accountability & Management, Vol. 36, No. 4, 11.2020, p. 401-419

Jan Mouritsen; Isabel Pedraza-Acosta; Sof Thrane / Performance, Risk, and Overflows : When Are Multiple Management Control Practices Related?.
In: Management Accounting Research, Vol. 55, 6.2022

John K. Christiansen; Jan Mouritsen / Learning from the Ambiguous Past with Project Reviews
In: International Journal of Managing Projects in Business, Vol. 14, No. 1, 2021, p. 179-204

Katrine Schrøder-Hansen; Allan Hansen / Performance Management Trends : Reflections on the Redesigns Big Companies Have Been Doing Lately.
In: International Journal of Productivity and Performance Management, 7.3.2022

Kim Soin; Christian Huber / Compliance and Resistance : How Performance Measures Make and Unmake Universities.
In: Organization, 30.12.2021

Lars Balslev; Sof Thrane; Ivar Friis / Information Technology Systems Implementation and Processes of Integration and Disintegration : Case Study Evidence from Air Greenland.
In: Journal of Accounting and Organizational Change, Vol. 18, No. 3, 2022, p. 419-439

Lichen Yu; Jan Mouritsen / Accounting, Simultaneity and Relative Completeness : The Sales and Operations Planning Forecast and the Enactment of the ‘Demand Chain’.
In: Accounting, Organizations and Society, Vol. 84, 7.2020

Lukas Löhlein; Christian Huber / The End of Audit : Spectacle and Love in the Audit Society.
In: Qualitative Research in Accounting and Management, 13.7.2022

Martin Jarmatz; Sof Thrane; Giulio Zichella / Kontrol af prisfastsættelsen via udvikling af prispolitikker
In: Revision & Regnskabsvæsen, Vol. 89, No. 1, 2020, p. 52-57

Michael Güldenpfennig; Kim Sundtoft Hald; Allan Hansen / Productivity Improvement and Multiple Management Controls : Evidence from a Manufacturing Firm.
In: International Journal of Operations and Production Management, Vol. 41, No. 6, 2021, p. 991-1017

Muhammad Al Mahameed; Ataur Belal; Florian Gebreiter; Alan Lowe / Social Accounting in the Context of Profound Political, Social and Economic Crisis : The Case of the Arab Spring.
In: Accounting, Auditing and Accountability Journal, Vol. 34, No. 5, 2021, p. 1080-1108

Muhammad Al Mahameed; Umair Riaz; Lara Gee / From Unrequited Love to Sleeping with the Enemy : COVID-19 and the Future Relationship between UK Universities and Professional Accounting Bodies.
In: Accounting Research Journal, Vol. 35, No. 3, 2022, p. 427-445

Yves Habran; Jan Mouritsen / Making Intensity of Efforts the Same : Commensuration Work in Target-setting Practices.
In: European Accounting Review, Vol. 31, No. 3, 7.2022, p. 603-627

Yves Habran; Satoko Matsugi; Jan Mouritsen / Mediating Relations between Financial and Operational Concerns when Structural Interdependencies Are Significant : The Development of Pseudo Micro-profit Centres at Kitanihon.
In: Management Accounting Research, Vol. 53, 11.2021


Allan Hansen - Associate Professor 

Andrea Beye - PhD Fellow

Anestis Keremis - Assistant Professor 

Christian Hendriksen - Assistant Professor

Christian Huber - Associate Professor (Organizer)

Elise Berlinski - Assistant Professor

Ivar Friis - Professor, PhD

Jan Mouritsen - Professor 

Justyna Bekier - PhD Fellow

Kai Inga Liehr Storm - Assistant Professor

Katrine Schrøder-Hansen - PhD Fellow

Muhammed Al Mahameed - Assistant Professor 

Poalo Trevisan - Assistant Professor 

Sof Thrane - Professor with Special Responsibilities 

Sofia Wiik - PhD Fellow

Guest Researchers & International Collaboration

AODM regularly hosts guest researchers for a varying amount of time.

Our next visitor from April 2023 onwards will be Elena Giovannoni how will join us in a visiting position repeatedly in 2023 and 2024.

More information about Elena can be found here.


The page was last edited by: Department of Operations Management // 07/11/2023