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Graaf, Johan

Assistant Professor
Department of Accounting

Johan Graaf is an Assistant Professor at the Department of Accounting. Johan conducts interdisciplinary accounting research using qualitative methods and adopting the perspective of accounting as social and institutional practice. He has a broad empirical interest and has through ethnographic research both studied issues of financial analysis and management control. Johan also has a broad teaching experience on topics such as financial reporting, management control, financial analysis, finance and research methods.  

Research interests

  • Accounting as social and institutional practice
  • The use of accounting for equity investments
  • Sell-side equity advisors
  • Performance management
  • Rankings

Current teaching

  • 639 - Bachelor theses in Accounting & Financial Management
  • NDH302 - Accounting
  • NDH214 - Marketing research
  • Executive Education

Previous teaching includes responsibilities as course director, lecturing (60-600 students), holding seminars, calculation exercises, and supervising theses in a total of 23 courses at three different universities. These courses have covered a broad array of topics in accounting, finance and research methods, on both bachelor, master and PhD level.


Research publications

  1. Mapping and contesting peer selection in digitalized public sector benchmarking. (with Chua, W. F. & Kraus, K.) Forthcoming at Financial Accountability & Management. [Link]
  2. Can sell-side analysts compete using public information? Analysts as frame-makers revisited. Forthcoming at European Accounting Review. [Link]
  3. The problematics of financialization - on the important (but neglected) horizontal axis of organizational action. (with Kraus, K. & Strömsten, T.) Forthcoming at Critical Perspectives on Accounting. [Link]
  4. “Reverse brokering” and the consumption of accounting: A broker room ethnography of an investment case. (with Johed, G.), Accounting, Organizations and Society, 85 (2020): 101154. [Link]
  5. Sell-Side Analysts and Corporate Acquisitions: Case Study Findings. (with Andersson, P. & Hellman, N.) Qualitative Research in Financial Markets, 12.4 (2020): 437-464. [Link]
  6. Equity market interactions: Exploring analysts’ role performances at earnings presentations. Accounting, Auditing & Accountability Journal, 31.4 (2018): 1230-1256 [Link]
  7. The Pursuit of Relevance: Studies on the Relationships between Accounting and Users, PhD Dissertation (2016): Stockholm Business School, Stockholm. [Link]
  8. Colouring the Numbers: on the Role of Intellectual Capital in Financial Reporting. Journal of Intellectual Capital, 14.3 (2013): 376-394. [Link]


Educational publications

  1. Excel för Ekonomer [Excel for Business Administration] (with Borell, A). Studentlitteratur (2021) [Link]
  2. Boken om Ekonomistyrning [The Management Accounting Book] (with Almqvist, R., Jannesson, E., Parment, A. & Skoog, M.), Studentlitteratur (3rd edition, 2020) [Link]
  3. Boken om Ekonomistyrning: Övningsbok med lösningar. [Book of exercises] (with Almqvist, R. & Parment, A.) Studentlitteratur (3rd edition, 2020) [Link]

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