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Goretzki, Lukas

Associate Professor
Department of Accounting

Lukas Goretzki joined the Department of Accounting in February 2018. He holds a doctorate from WHU – Otto Beisheim School of Management. His main research interests are the roles/identities of controllers, budgeting, forecasting, performance management and the effects of digitalization on the finance function as well as management accounting and control processes. His research draws on qualitative methodologies and was published in journals such as Accounting, Organizations and Society, Contemporary Accounting Research, Management Accounting Research, European Accounting Review or Accounting and Business Research. Lukas is a member of the International Committee of the Management Accounting Section (MAS) of the American Accounting Association (AAA), an editor of the journal Qualitative Research in Accounting and Management (Ranked A in the ABDC Journal Quality List) and an editorial board member of Accounting and Business Research (ABS 3 journal). He is also the director for the research area management accounting & control at the department of accounting. 


Current teaching:

3350 Thesis in Accounting and Financial Management (Course Director)

1326 Management Accounting & Control (Course Director)


Selected publications:

Carlsson-Wall, M.; Goretzki, L.; Hofstedt, J.; Kraus, K. & Nilsson, C.-J.: Exploring the implications of cloud-based enterprise resource planning systems for public sector management accountants; forthcoming in: Financial Accountability & Management [Link]

Goretzki, L.; Reuter, M.; Sandberg, J. & Thulin, G.: Making sense of employee satisfaction measurement – A technological frames of reference perspective; forthcoming in: The British Accounting Review 

Goretzki, L.; Löhlein, L.; Schäffer, U.; Schmidt, A. & Strauss, E.: Exploring the role of metaphors in the construction of a social-identity: The case of the German controller, forthcoming in: European Accounting Review

Carlsson-Wall, M., Goretzki, L., Kraus, K., Lind, J. (forthcoming): Exploring the role of management control anchor practices in new product development, in: European Accounting Review

Goretzki, L. & Messner, M. ( 2019): Backstage and frontstage interactions in management accountants’ identity work, in: Accounting, Organizations and Society, No. 74,1-20 [Link]

Goretzki, L., Strauss, E. & Wiegmann, L. (2018): Exploring the roles of vernacular accounting systems in the development of “enabling” global accounting and control systems, in: Contemporary Accounting Research, 35(4), 1888-1916.

Goretzki, L.; Lukka, K. & Messner, M. (2018): Controllers' use of informational tactics, in: Accounting and Business Research, Vol. 48, No. 6, 700-726.

Goretzki, L., Mack, S., Messner, M. & Weber, J. (2018): Exploring the persuasiveness of accounting numbers in the framing of ‘performance’ – a micro-level analysis of performance review meetings, in: European Accounting Review, Vol. 27, Issue 3, 495-525. [Link]

Goretzki, L. & Strauss, E. (Eds.): The role of the management accountant – Local variations and global influences, Routledge, 2017.

Mack, S. & Goretzki, L. (2017): How management accountants exert influence on managers – A micro-level analysis of management accountants’ influence tactics in budgetary control meetings, in: Qualitative Research in Accounting & Management, Vol. 14, Issue 3, pp. 328-362. [Outstanding paper award] [Link]

Goretzki, L. & Messner, M. (2016): Coordination under uncertainty: A sensemaking perspective on cross-functional planning meetings, in: Qualitative Research in Accounting & Management, Vol. 13, Issue 1, 92 – 126. [Highly commended paper award] [Link]

Goretzki, L., Strauss, E. & Weber, J. (2013): An institutional perspective on the changes in management accountants' professional role, in: Management Accounting Research, Vol. 24, Issue 1, 41-63. [Link]

Goretzki, L. (2013): Management accounting and the construction of the legitimate manager, in: Journal of Management Control, Vol. 23, Number 4, 319-344. [Link]


Current paper projects:

Wiegmann, L.; Petrikowski, L. & Goretzki, L.: Face-work and the faith game: The role of BU controllers' credibility in the hardening of local forecasts 

Goretzki, L.; Messner, M. & Wurm, M.: Fashionable practices and occupational identities: Hype and ambiguity as challenges for data scientists

Goretzki, L. & Pfister, J.: The “productive accountant” as (un-)wanted self – Exploring the role of productivity measures in accountants’ identity work

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