Lukas Goretzki has been appointed Professor of Management Accounting & Control at the Department of Accounting at SSE
Congratulations! How does it feel?
"It is a great feeling to have reached this milestone, and I am particularly thrilled to hold this position at the Stockholm School of Economics. SSE offers a fantastic research and teaching environment, and I am grateful to be able to work with such excellent students and colleagues."
What particular subjects pique your interest?
"My general research interest lies in the study of management accounting and control as social phenomena. I thus study practices like budgeting, forecasting, and performance measurement from a sociological perspective.
In a recent project, my colleagues and I, for example, investigate the measurement and reporting of "impact" in fundraising organizations. The notion of "impact" has evolved into a crucial performance and accountability dimension in the non-profit sector and stakeholders more and more expect organizations to account for their impact. However, "impact" is also a quite ambiguous term that can be defined and represented in many different forms. How organizations make sense of and engage with the measurement, management, and reporting of their impact is a relevant societal issue that also allows us to learn more about the functioning of accounting in non-profit organizations."
What are your future aspirations and professional goals?
"Every day is a school day and, as academics, we are constantly challenged to further develop our research, teaching and outreach skills. Continuing to work on research projects, exploring new areas, developing existing and new courses as well as disseminating my research through outreach activities is of course still on the top of my agenda and I look very much forward to that. In addition, I look forward to working even more intensively with emerging scholars. What is particularly important for me is to support emerging scholars in creating a distinct identity as researchers."
How would you say your research contributes to society?
"I believe that my research contributes to society by providing a sociological perspective on management accounting and control that complements especially more technical views on phenomena like reporting, costing, budgeting, forecasting, and performance measurement. My research demonstrates how actors can draw on those practices to, for example, make sense of what is going on, coordinate activities, make decisions, come up with compromises, prioritize, allocate resources, or envision the future. People and their interactions with each other are thereby always at the centre of my research, and the studies I am involved in, demonstrate how through engaging with management accounting and control tools and systems people create realities in and around their organizations. Doing so, my research emphasizes the possibilities but also the responsibility that people have when engaging with those tools and systems and how management accounting and control issues do not confront us as "objective" or "neutral" phenomena. They are social constructs, and we contribute to their creation."