Martin Messner

University of Innsbruck

Universitätsstraße 15

Innsbruck, Innsbruck 6020

Austria

SCHOLARLY PAPERS

7

DOWNLOADS

531

SSRN CITATIONS

4

CROSSREF CITATIONS

4

Scholarly Papers (7)

The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights From Beyond Budgeting

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Sebastian D. Becker, Martin Messner and Utz Schäffer
HEC Paris - Accounting and Management Control Department, University of Innsbruck and WHU Otto Beisheim School of Management

Abstract:

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Beyond Budgeting, budgeting, theory of fields, embeddedness, pragmatic, idealistic, diffusion of accounting innovations, innovation-based field, agility, agile

2.

The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
Number of pages: 63 Posted: 07 Apr 2013 Last Revised: 29 Aug 2017
HEC Paris - Accounting and Management Control Department, University of Innsbruck, ESSEC Business School - Department of Accounting and Management Control and Adelphi University - School of Business
Downloads 318 (106,438)

Abstract:

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Madoff, trustworthiness, illusion, financial markets

3.

Does Industry Matter? How Industry Context Shapes Management Accounting Practice

Management Accounting Research, Forthcoming
Number of pages: 25 Posted: 28 Sep 2015
Martin Messner
University of Innsbruck
Downloads 184 (182,976)
Citation 4

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industry specifics, context, management accounting, management accountants

4.

The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study

European Accounting Review, Forthcoming
Number of pages: 39 Posted: 08 Mar 2019
Silvia Jordan and Martin Messner
University of Innsbruck and University of Innsbruck
Downloads 29 (523,238)

Abstract:

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forecasting, accuracy, planning, budgeting, controllability, goal congruence

5.

Lobbying on the Integrated Reporting Framework: An Analysis of Comment Letters to the 2011 Discussion Paper of the IIRC

Accounting, Auditing & Accountability Journal, Vol. 28 Iss: 3, pp.365 - 402
Posted: 19 Mar 2015
Marek Reuter and Martin Messner
University of Innsbruck and University of Innsbruck

Abstract:

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Lobbying, Integrated reporting, IIRC, Comment letters

6.

Enabling Control and the Problem of Incomplete Performance Indicators

Accounting, Organizations and Society, Forthcoming
Posted: 13 Sep 2012
Silvia Jordan and Martin Messner
University of Innsbruck and University of Innsbruck

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performance measurement, sense-making, sense-giving, lean production

7.

After the Scandals: A German-Speaking Perspective on Management Accounting Research and Education

Posted: 14 Jun 2005
Albrecht Becker and Martin Messner
University of Innsbruck and University of Innsbruck

Abstract:

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Accounting scandals, management accounting, German-speaking countries