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Kraus, Kalle

Head of Department
Department of Accounting

Kalle Kraus joined the Department of Accounting in 2003. He holds a PhD in Accounting from the Stockholm School of Economics (2007). Kalle is also Professor (part-time) at the Department of Accounting, Monash Business School, Australia.  

For more extensive information, see the attached CV.

Research interests

Accounting and sports

Accounting and emotions

Rankings and performance measurement 

Accounting and inter-firm relationships

Accounting and risk management 

Accounting and innovation 


BE301 Accounting I: Understanding Financial Reports (Course Director)

632 Corporate Reporting and Control (Course Director)

1326 Accounting and financial control for new business 

Executive Education Programs.

Selected publications

Carlsson-Wall, M., Iredahl, A., Kraus, K., Wiklund, M. (forthcoming). The role of management controls in managing heterogeneous interests during extreme situations: The Swedish migrant crisis in 2015. Qualitative Research in Accounting & Management.

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

Carlsson-Wall, M., Kaarbøe, K., Kraus, K., Meidell, A. (forthcoming). Risk management as passionate imitation – the interconnections among emotions, performance metrics, and risk in a global technology firm. Abacus.

Baxter, J., Carlsson-Wall, M., Chua, W.F., Kraus, K. (2019). Accounting for the cost of sports-related violence: A case study of the socio-politics of ‘the’ accounting entity. Accounting, Auditing and Accountability Journal, 32, 1956-1981.

Carlsson-Wall, M., Hirner, P., Kraus, K., Lewinski, A. (2019). The role of technocratic and socio-ideological control in managing tensions when integrating international subsidiaries. Qualitative Research in Accounting & Management, 16, 434-455.

Baxter, J., Carlsson-Wall, M., Chua, W.F., Kraus, K. (2019). Accounting and passionate interests – the case of a Swedish football club. Accounting, Organizations and Society, 74, 21-40.

Carlsson-Wall, M., Kraus, K., Meidell, A., Tran, P. (2019). Managing risk in the public sector – the interaction between vernacular and formal risk management systems. Financial Accountability & Management, 35, 3-19. 

Carlsson-Wall, M., Håkansson, H., Kraus, K., Lind, J., Strömsten, T. (eds) (2018). Accounting, Innovation and inter-organisational relationships. Routledge 

Kraus, K., Kennergren, C., von Unge, A. (2017). The interplay between ideological control and formal management control systems – a case study of a non-governmental organisation. Accounting, Organizations and Society, 63, 42-59. 

Carlsson-Wall, M, Kraus, K., Karlsson, L. (2017). Management control in pulsating organisations – a multiple case study of popular culture events. Management Accounting Research, 35, 20-34.

Hagbjer, E., Kraus, K., Lind, J., Sjögren, E. (2017). Role attribution in in public sector accountability processes: dynamic and situation-specific accountor and constituent roles. Qualitative Research in Accounting and Management, 14, 367-389.

Kraus, K., Strömsten, T (2016). Internal/inter-firm dynamics and power – a case study of the Ericsson-Vodafone relationship. Management Accounting Research, 33, 61-72.

Carlsson-Wall, M, Kraus, K., Messner, M. (2016). Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Management Accounting Research, 32, 45-61.

Carlsson-Wall, M., Kraus, K., Lund, M., & Sjögren, E. (2016). Accounting talk through metaphorical representations – change agents and organisational change in home-based elderly care, European Accounting Review, 25, pp. 215-243.

Carlsson-Wall, M., Kraus, K., & Lind, J (2015). Strategic management accounting in close inter-organisational relationships, Accounting and Business Research, Vol 45, pp. 27-54. 

Håkansson, H., Kraus, K., & Lind, J (2015). The marketing-accounting interface – problems and opportunities, Industrial Marketing Management, 46, pp. 3-10.

Carlsson-Wall, M., & Kraus, K (2015). Opening the black box of the role of accounting practices in the fuzzy front-end of product innovation. Industrial Marketing Management, 45, pp. 184-194.

Kraus, K., & Strömsten, T (2012), Going public: the role of accounting and shareholder value in making sense of an IPO, Management Accounting Research, 23, pp. 186-201.

Kraus, K (2012), Heterogenous accountingisation – accounting and inter-organisational cooperation in home care services, Accounting, Auditing and Accountability Journal, 25, pp. 1080-1112.

Carlsson-Wall, M., Kraus, K., & Lind, J., (2011), The interdependencies of intra- and inter-organisational controls and work practices – the case of domestic care of the elderly, Management Accounting Research, 22, pp. 313-329.

Kraus, K. & Lind, J. (2010) The impact of the corporate balanced scorecard on corporate control – a research note, Management Accounting Research, 4, pp. 265-277.

Håkansson, H., Kraus, K. & Lind, J. (2010) eds, Accounting in Networks, Routledge.

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