Lukas Goretzki joined the Department of Accounting in February 2018. He holds a doctorate from WHU – Otto Beisheim School of Management (Vallendar, Germany). 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 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) and co-editor of Qualitative Research in Accounting and Management (QRAM). He is also a Director of the Master Program in Accounting, Valuation & Financial Management.
Goretzki, L. & Messner, M. ( 2019): Backstage and frontstage interactions in management accountants’ identity work, in: Accounting, Organizations and Society, No. 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, 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.
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]
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]
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. [One of the most cited papers published in MAR since 2012]
Goretzki, L. (2013): Management accounting and the construction of the legitimate manager, in: Journal of Management Control, Vol. 23, Number 4, 319-344.
Current paper projects:
Wiegmann, L., Petrikowski, L. & Goretzki, L.: The construction of forecast(er) credibility: Exploring forecast review meetings of BU controllers and their functional superiors
Carlsson-Wall, M., Goretzki, L., Kraus, K., Lind, J.: Exploring the role of management control anchor practices in embedded new product development projects