psacc

Institut for Regnskab

Peter
Skærbæk
Professor
,
Ph.d, Cand.merc


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

Peter Skærbæk's forskningsinteresser er orienteret mod at forstå økonomistyring og regnskaber i den virksomheds- og samfundsmæssige kontekst, hvori de udvikles og anvendes. Han benytter sig metodemæssigt overvejende af casestudier, baseret på dokumenter, interviews og observation til at forstå, hvordan økonomistyring og regnskaber fungerer i praksis. Han har en overvejende fokus på at forstå økonomistyring, regnskab og revision i den offentlige sektor, og teoretisk er han meget optaget af økonomisk sociologi og aktør-netværksteori. Peter Skærbæk er reviewer og redaktionskommitemedlem for flere regnskabstidsskrifter.

Primære forskningsområder
  • Økonomistyring og budgettering
  • Forvaltningsrevision
  • Konsulenter og økonomistyringens forandringsprocesser
  • Økonomistyringens implementerings- og forandringsprocesser
  • Risikostyring
Curriculum Vitae
Link til denne hjemmeside
www.cbs.dk/staff/psacc
Kurser
  • 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.
Andre undervisningsaktiviteter
  • Fagkoordinator for faget Regnskab og Økonomistyring på HA-psykologi
Udvalgte publikationer
  • 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.
Publikationer sorteret efter:
2022
Peter Skærbæk / My Self-reflection on the Importance of Michael Power’s Book The Audit Society to My Research and Interest in Auditing
I: Qualitative Research in Accounting and Management, Vol. 19, Nr. 2, 2022, s. 129-136
Tidsskriftartikel > peer review
Peter Skærbæk; Tim Neerup Themsen / The Termination of Central Government Internal Auditing and the Emergence of the Innovation Society
I: Financial Accountability & Management, Vol. 38, Nr. 3, 8.2022, s. 360-375
Tidsskriftartikel > 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 .
I: Public Sector Reform and Performance Management in Developed Economies: Outcomes-based Approaches in Practice. . red. /Zahirul Hoque. New York : Routledge 2021, s. 152-176 (Routledge Studies in Management, Organizations and Society)
Bidrag til bog/antologi > 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.
I: Accounting, Organizations and Society, Vol. 81, 2.2020
Tidsskriftartikel > peer review
2019
Mark Christensen; Peter Skærbæk; Kjell Tryggestad / Contested Organizational Change and Accounting in Trials of Incompatibility
I: Management Accounting Research, Vol. 45, 12.2019
Tidsskriftartikel > 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 s.
Rapport
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 s.
Rapport
2018
Tim Neerup Themsen; Peter Skærbæk / The Performativity of Risk Management Frameworks and Technologies : The Translation of Uncertainties into Pure and Impure Risks.
I: Accounting, Organizations and Society, Vol. 67, 5.2018, s. 20-33
Tidsskriftartikel > peer review
2017
Hans Knutsson; Ola Mattisson; Salme Näsi; Kari Nyland; Peter Skærbæk / New Public Management in a Scandinavian Context
I: Modernizing the Public Sector: Scandinavian Perspectives. . red. /Irvine Lapsley; Hans Knutsson. Abingdon : Routledge 2017, s. 18-33 (Routlege Crititcal Studies in Public Management)
Bidrag til bog/antologi > 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.
I: 10th Conference on New Directions in Management Accounting: Innovations in Practice and Research. . red. /Kari Lukka; Michael Shields. Bruxelles : European Institute for Advanced Studies in Management 2016 (EIASM Conference Proceedings Series)
Konferencebidrag i proceedings > peer review
Flere resultater ...(i alt 48 )
Forskningsprojekter
Bibeskæftigelse

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