Kraus, Kalle

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. His primary research interests are in performance measurement, accounting and morality, the connection between accounting and emotion, risk management, and inter-organisational relationships. He serves as Associate Editor of Management Accounting Research. He is on the editorial boards of Accounting, Organizations and Society; European Accounting Review and Journal of Management Control.    

For more extensive information, see the attached CV.

Teaching

BE301 Accounting I: Understanding Financial Reports (Course Director)

BE353 Performance Measurement and Business Control (Course Director)

Executive Education Programs

Selected publications

Kraus, K., Mikes, A., & Veliz, C. (2024). Bringing morality back in: accounting as moral interlocutor in reflective equilibrium processes. Accounting, Organizations and Society. [Link]

Carlsson-Wall, M., Goretzki, L., Hofstedt, J., Kraus, K. & Nilsson, C-J. (2022). Exploring the implications of cloud-based enterprise resource planning systems for public sector management accountants. Financial Accountability & Management. [Link]

Chua, W.F., Graaf, J., Kraus. K. (2022). Mapping and contesting peer selection in digitalized public sector benchmarking. Financial Accountability & Management, 38(2), 223-251. [Link]

Graaf, J., Kraus, K., Strömsten, T. (2022). The problematics of financialization – On the important (but neglected) horizontal axis of organizational action. Critical Perspectives on Accounting. [Link]

Carlsson-Wall, M., Iredahl, A., Kraus, K., Wiklund, M. (2021). The role of management controls in managing heterogeneous interests during extreme situations: The Swedish migrant crisis in 2015. Qualitative Research in Accounting & Management, 18, 1-25. [Link]   

Carlsson-Wall, M., Goretzki, L., Kraus, K., Lind, J. (2021). Exploring the role of management control anchor practices in new product development. European Accounting Review, 30, 251-276. [Link]

Carlsson-Wall, M., Kaarbøe, K., Kraus, K., Meidell, A. (2020). Risk management as passionate imitation – the interconnections among emotions, performance metrics, and risk in a global technology firm. Abacus, 57, 72-100. [Link]

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. [Link]

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. [Link]

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. [Link]

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. [Link]

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. [Link]