psacc

Institut for Regnskab

Peter
Skærbæk
Professor
,
Ph.d, Cand.merc


Kontor: SOL/C4.14
Tel:
+4538152409
E-mail: ps.acc@cbs.dk
psacc
Præsentation

Peter Skærbæk's forskningsinteresser er orienteret mod at forstå økonomistyring og regnskaber i den virksomheds- og samfundsmæssige kontekst, hvori de udvikles og anvendes. Han benytter sig metodemæssigt overvejende af casestudier, baseret på dokumenter, interviews og observation til at forstå, hvordan økonomistyring og regnskaber fungerer i praksis. Han har en overvejende fokus på at forstå økonomistyring, regnskab og revision i den offentlige sektor, og teoretisk er han meget optaget af økonomisk sociologi og aktør-netværksteori. Peter Skærbæk er reviewer og redaktionskommitemedlem for flere regnskabstidsskrifter.

Primære forskningsområder
  • Økonomistyring og budgettering
  • Forvaltningsrevision
  • Konsulenter og økonomistyringens forandringsprocesser
  • Økonomistyringens implementerings- og forandringsprocesser
  • Risikostyring
Curriculum Vitae
Link til denne hjemmeside
www.cbs.dk/staff/psacc
Kurser
  • Management Accounting, undergraduate, HA-Psychology. (previously)
  • Implementation of Accounting, at Masters programme: Accounting, Strategy and Control
  • Organizing Technologies at Masters programme: Strategy, Organization and Leadership (Until 2021).
  • Public sector accounting, at Master of Public Governance, now and then also offered at Diploma in Accounting.
  • Research methods in accounting, Master of Auditing.
  • Various PhD-courses, currently: Researching Accounting and Change: Qualitative and processual approaches.
Andre undervisningsaktiviteter
  • Fagkoordinator for faget Regnskab og Økonomistyring på HA-psykologi
Udvalgte publikationer
  • Skærbæk, P., Themsen, T. N. and Tryggestad, K. (2024). How a project design becomes a macro-actor: Laboratory simulations in trials of strength between competing bridge designs, project budgets, and sustainability. Accepted for publication in Qualitative Research in Organization and Management. Special issue editors: Barbara Czarniawska, Hervé Corvellec, and Franck Cochoy.
  • Skærbæk, P. and Themsen, N. T. (2022). The Termination of Central Government Internal Auditing and the Emergence of the Innovation Society. Financial Accountability & Management.
  • Skærbæk, P., Tryggestad, K. and Christensen, M. (2019). Contested organizational change and accounting in trials of incompatibility. Management Accounting Research (45).
  • Skærbæk, P. and Christensen, M. (2015). Auditing and the Purification of Blame. Contemporary Accounting Research, 32, 3, pp. 1263-1284.
  • Christensen, M. and Skærbæk, P. (2010). Consultancy outputs and the purification of accounting technologies, Accounting, Organizations and Society, Vol. 35, No. 5, pp. 524-545.
  • Skærbæk, P. and Tryggestad, K. (2010). The role of accounting devices in performing strategy. Accounting, Organizations and Society, Vol. 35, No. 1, pp. 108-124.
Publikationer sorteret efter:
2024
Mark Christensen; Peter Skærbæk; Kjell Tryggestad / Debate : Addressing the Unexplained Growth of Consultancies in the Public Sector - Unexplored Avenues.
I: Public Money and Management, 17.9.2024
Kommentar/debat
Peter Skærbæk; Tim Neerup Themsen; Kjell Tryggestad / How a Project Design Becomes a Macro-actor : Laboratory Simulations in Trials of Strength Between Competing Bridge Designs, Project Budgets and Sustainability.
I: Qualitative Research in Organizations and Management, Vol. 19, Nr. 2, 2024, s. 71-89
Tidsskriftartikel > peer review
2023
Peter Skærbæk; Kjell Tryggestad; Mark Christensen / Economics Performativity and its Consequences for Accounting and Organizational Spaces : The Case of Public Sector Reforms.
I: Space and Organizing: On Spatial Agencing. . red. /Gustavo Guzman; Andreas Diedrich; Frank Cochoy. Cheltenham : Edward Elgar Publishing 2023, s. 104-120
Bidrag til bog/antologi > peer review
Peter Skærbæk; Kjell Tryggestad; Mark Christensen / Økonomiske teoriers negative påvirkning på reformer : En studie av en politireform.
I: Praktisk økonomi & finans, Vol. 39, Nr. 1, 2023, s. 77-91
Tidsskriftartikel > peer review
2022
Peter Skærbæk / My Self-reflection on the Importance of Michael Power’s Book The Audit Society to My Research and Interest in Auditing
I: Qualitative Research in Accounting and Management, Vol. 19, Nr. 2, 2022, s. 129-136
Tidsskriftartikel > peer review
Peter Skærbæk; Tim Neerup Themsen / The Termination of Central Government Internal Auditing and the Emergence of the Innovation Society
I: Financial Accountability & Management, Vol. 38, Nr. 3, 8.2022, s. 360-375
Tidsskriftartikel > peer review
Thomas Skinnerup; Peter Skærbæk; Kjell Tryggestad / The Trials of Strength between Economics and Accounting : Making the Danish Universities’ Productivity Measurable.
Paper presented at NTNU Trondheim Business School Conference, 2022
Paper
2021
Jesper Banghøj; Leif Christensen; Jytte Grambo Larsen; Carsten Rohde; Thomas Skinnerup; Peter Skærbæk / Common Chart of Accounts : Calculating Unit Costs at Universities .
I: Public Sector Reform and Performance Management in Developed Economies: Outcomes-based Approaches in Practice. . red. /Zahirul Hoque. New York : Routledge 2021, s. 152-176 (Routledge Studies in Management, Organizations and Society)
Bidrag til bog/antologi > peer review
2020
Richard Pucci; Peter Skærbæk / The Co-performation of Financial Economics in Accounting Standard-setting : A Study of the Translation of the Expected Credit Loss Model in IFRS 9.
I: Accounting, Organizations and Society, Vol. 81, 2.2020
Tidsskriftartikel > peer review
2019
Mark Christensen; Peter Skærbæk; Kjell Tryggestad / Contested Organizational Change and Accounting in Trials of Incompatibility
I: Management Accounting Research, Vol. 45, 12.2019
Tidsskriftartikel > peer review
Flere resultater ...(i alt 53 )
Forskningsprojekter
Bibeskæftigelse

Trondheim Business School, Norway; Adjunct professor; 2018 – ongoing
Innland University, Norway; Adjunct Professor; 2018 – ongoing