Matthäus Tekathen
- Associate Professor, Accountancy
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Biography
His research projects focus on the intersection between risk management and management accounting and control. In particular, he is interested in studying organizational effects of (enterprise) risk management on management accounting and control practices. His work is published in international peer-reviewed journals, such as Accounting, Auditing & Accountability Journal (AAAJ), Critical Perspectives on Accounting (CPoA), European Accounting Review (EAR), Journal of Management Accounting Research (JMAR), Management Accounting Research (MAR), or Qualitative Research in Accounting & Management (QRAM). His research has been funded among others by FRQSC, CPA Canada-CAAA, DAAD, and the National Bank Initiative in Entrepreneurship and Family Business.
Publications
Audousset-Coulier, S., Naaman, C., & Tekathen, M. (2023). All Paths Lead to Rome: A Schatzkian Perspective on Companies’ IFRS Transition Practices. [Tous les chemins mènent à Rome : Une perspective schatzkienne sur les pratiques de transition aux normes IFRS]. Comptabilité - Contrôle - Audit, 29(3), 7-42.
Bamber, M., & Tekathen, M. (2023). Balancing Emic-Etic Tensions in the Field-, Head-, and Text-Work of Ethnographic Management Accounting Research. Journal of Management Accounting Research, 35(1), 23-47. https://doi.org/10.2308/JMAR-2019-504
Bamber, M., & Tekathen, M. (2023). Beyond the Pages of the ‘How-To’ Textbook: A Study of The Lived Experiences of the Accounting Ethnographer. Critical Perspectives on Accounting, 93, 102415. https://doi.org/10.1016/j.cpa.2021.102415
Tekathen, M., Islam, M., & Spraakman, G. (2021). “Performance Metrics as Moral Inscriptions: Ontario’s Changing University Funding Model” (chapter 16), In Neoliberalism and outcomes-based approaches in governments, edited by Zahirul Hoque, La Trobe University, Australia, published by Routledge, Taylor and Francis, New York, NY.
Tekathen, M., & Dechow, N. (2020). Semantic Narrowing in Risk Talk: The Prevalence of Communicative Path Dependency. Management Accounting Research, 48. https://doi.org/10.1016/j.mar.2020.100692.Tekathen, M. (2019). Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management. European Accounting Review, 28(5), 977-1010. https://doi.org/10.1080/09638180.2019.1575759
Tekathen, M., Bui, B., & Wang, Z. (2019). Strategizing in the midst of management controls: a longitudinal case study on the relationship between management controls and promises on strategies. Accounting & Finance, 59(3), 1763-1804. https://doi.org/10.1111/acfi.12435
Tekathen, M. (2015). Enterprise Risk Management in der Unternehmenspraxis: Ein Zwischenfazit nach zehn Jahren ERM. Controlling Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 27(6), 323-329. (English title: Enterprise Risk Management in management practice: An interim conclusion after ten years of ERM)
Tekathen, M., & Dechow, N. (2013). Enterprise Risk Management and Continuous Re-Alignment in the Pursuit of Accountability: A German Case. Management Accounting Research, 24(2), 100-121. https://doi.org/10.1016/j.mar.2013.04.005
Bamber, M. & Tekathen, M. Shining a Light on the Invisible Work: The Both- and Many-Sidedness of Conducting (Ethnographic) Research. Editorial for Special Issue on Accounting Ethnography. Qualitative Research in Accounting & Management, forthcoming.