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
  • Organizing Technologies Cand.Merc. SOL (Strategi, Organisation og ledelse)
  • Implementation of Accounting. Cand.Merc. ASC (Accounting, Strategy and Control)
Andre undervisningsaktiviteter
  • Fagkoordinator for faget Regnskab og Økonomistyring på HA-psykologi
Udvalgte publikationer
  • Pucci, R. and Skærbæk, P. (in press). The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9. Accounting, Organizations and Society.
  • Christensen, M., Skærbæk, P., Tryggestad, K. (2019). 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
  • 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. and Thorbjørnsen, S. (2007). The commodification of the Danish Defence and the troubled identities of its officers, Financial Accountability and Management, Vol. 23 No. 3, pp. 243-268
Publikationer sorteret efter:
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
2015
Peter Skærbæk; Mark Christensen / Auditing and the Purification of Blame
I: Contemporary Accounting Research, Vol. 32, Nr. 3, 2015, s. 1263-1284
Tidsskriftartikel > peer review
Peter Skærbæk; Mark Christensen / Danish Public Sector Performance Audit : An SAI and PAC Tango.
I: Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices. . red. /Zahirul Hoque. Milton Park : Routledge 2015, s. 82-99 (Routledge Critical Studies in Public Management, Vol. 22)
Bidrag til bog/antologi > peer review
Flere resultater ...(i alt 46 )
Forskningsprojekter
Bibeskæftigelse

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