Thomas Holde Skin­nerup

My research focuses on how calculative practices are used in governing and controlling public organizations, employees, and services.  

In the face of rising expectations and limited resources, politicians and officials constantly introduce new accounting technologies to improve public services. However, more often than not these technologies fail to deliver their promises. My interest is understanding how this can be, and what we can learn from the good and bad cases of using accounting in the public sector. 

I see accounting as a social, rather than technical, practice where interest and power are central to understanding the multiple roles and effects of accounting. I primarily use sociological and organizational theories to help me investigate in-depth cases of how accounting is used by different actors.