Peter Skærbæk
Professor
Department of Accounting and Auditing
Complutense University of Madrid
Denmark
Biography
" Peter Skærbæk's research is oriented towards understanding the role of accounting innovations in their social and institutional contexts. He focuses on empirical research applying a variety of methods (from case studies to more interpretive/qualitative and political ethnographies) in the study of traits and effects of management technologies for performance management and accountability. He operates within the area of accounting conducting studies that relates both to management accounting, financial accounting and auditing and is interested in how management technologies are translated into local practices. He dominantly studies these issues in a public sector context. Peter Skærbæk is used as a reviewer to a variety of accounting and management journals. "
Research Interest
"The performative role of accounting to strategy and markets Performance Auditing in the public sector Accounting change processes (To theorize how accounting systems and modes of calculation develop) Implementation of accounting (The dynamics/intricacies of implementing accounting systems) Risk management (How the practices becomes framed and the effects they generate) Accounting and outsourcing (primarily how accounting performs calculations in valuing outsourcing options) The role of consultants in calculating strategic options"
Publications
-
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
-
Vinnari, E. and Skærbæk, P. (2014). The uncertainties of risk management – A field study on risk management internal audit practices in a Finnish municipality. Accounting, Auditing and Accountability Journal. Vol. 27, No. 2.
-
"Skærbæk, P. and Christensen, M., Auditing and the purification of blame. Contemporary Accounting Research. Forthcoming "
