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Reuter, Marek

Affiliated Researcher
Department of Accounting

Marek Reuter is an Assistant Professor at the Department of Accounting and an affiliated researcher at the Mistra Center for Sustainable Markets (MISUM). He earned his PhD from the University of Innsbruck which was awarded with the 'Wallander Scholarship for Outstanding Dissertation.' Marek has also been a visiting scholar at HEC Paris and the Turku School of Economics.  

Marek’s research primarily focuses on the institutionalization and organizational application of contemporary social and environmental accounting and control practices. He has, for example, studied the political nature of sustainability reporting standard setting or the role of sustainability control practices in the formation and change of organizational and individual identities. A current main research project investigates the application of sustainability control practices in context of global supply chains. Marek's research approach is coined by qualitative methods and constructivist methodology.

Marek has taught courses in the area of management control, cost accounting, and reflective thinking. He has broad experience in supervising theses on the Bachelor's and Master's level and is currently co-supervising a PhD thesis on sustainability governance practices in global supply chains.

Current teaching:

NDH301 – Management Control for Retail Management (Course Director)

BEE003 – The B&E Reflection Series

Selected working papers:

Füchtenhans, S., Li, R., Reuter, M., Strömsten, T.: Getting comfortable with climate scenarios: Analyzing auditors' attempts to render the TCFD scenario analysis auditable.

Lu, Y., Reuter, M., Strömsten, T.: Investigating sustainability control practices to foster more decent wages in global supply chains: A case study on 'living wage' implementation in the fashion industry.

Messner, M., Reuter, M., Strömsten, T.: The evolution of sustainability control practices in a global supply chain: Towards constructing the self-governing supplier.

Reuter, M.: The managerial turn in environmental regulation and conceptions of responsible corporate 'Self': An organizational identity perspective.

Reuter, M.: Towards an internal perspective on processes of social and environmental accounting legitimation.

Selected academic publications:

Di Marco, R., Dong, T., Malatincová, R., Reuter, M., Strömsten, T.: Symbol or substance? Scrutinizing the ‘risk transparency premise’ in marketized sustainable finance: The case of TCFD reporting. Business Strategy and the Environment, 2022, pp. 1-26. [Link]

Goretzki, L., Reuter, M., Sandberg, J., Thulin, G.: Making sense of employee satisfaction measurement - A technological frames of reference perspective. The British Accounting Review, Vol. 54 No. 1, pp. 1-17. [Link]

Reuter, M., Messner, M.: 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 No. 3, pp. 365-402. [Link]