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Lukas Goretzki joined the Department of Accounting in February 2018. He holds a doctorate from WHU – Otto Beisheim School of Management and has been a faculty member at the University of Innsbruck before joining SSE. Lukas has also been a visiting scholar at the University of Sydney, the Turku School of Economics and the University of Luxembourg. He currently holds a visiting professorship at WHU - Otto Beisheim School of Management. Lukas' 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), editor of the journal Qualitative Research in Accounting and Management, Associate Editor of The British Accounting Review, and an editorial board member of Management Accounting ResearchAccounting and Business Research and Journal of Management Accounting Research. He is also the director for the research area management accounting & control at the department of accounting and director of FIRE (the research school in accounting). 




3350 Thesis in Accounting and Financial Management (Course Director)



3302 Strategic Management Control (Course Director)

3350 Thesis in Accounting and Financial Management (Course Director)

1326 Management Accounting & Control (Course Director)

PhD309 Fundamentals of Qualitative Research (Course Director)



Selected publications:

Goretzki, L. & Pfister, J. (2022): The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work; forthcoming in: Critical Perspectives on Accounting, DOI: https://doi.org/10.1016/j.cpa.2022.102504

Carlsson-Wall, M.; Goretzki, L.; Hofstedt, J.; Kraus, K. & Nilsson, C.-J. (2022): Exploring the implications of cloud-based enterprise resource planning systems for public sector management accountants; forthcoming in: Financial Accountability & Management, 38(2), 177-201

Goretzki, L.; Reuter, M.; Sandberg, J. & Thulin, G. (2022): Making sense of employee satisfaction measurement – A technological frames of reference perspective; forthcoming in: The British Accounting Review, 54(1), 101032

Goretzki, L.; Löhlein, L.; Schäffer, U.; Schmidt, A. & Strauss, E. (2022): Exploring the role of metaphors in the construction of a social-identity: The case of the German controller, forthcoming in: European Accounting Review, 31(4), 877-903.

Carlsson-Wall, M., Goretzki, L., Kraus, K., Lind, J. (2021): Exploring the role of management control anchor practices in new product development, in: European Accounting Review, 30(20), 251-276

Goretzki, L. & Messner, M. ( 2019): Backstage and frontstage interactions in management accountants’ identity work, in: Accounting, Organizations and Society, 74,1-20

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, 48(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, 27(3), 495-525.

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, 14(3), 328-362. [Outstanding paper award]

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

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

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


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