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Department of Business and Management


Research from Management Accounting and Control

Here are a couple of examples on the recent research projects we are working on at MAC.
To learn more about previous research projects, view our project archive.

  • The construction of management control packages in interorganizational collaborations 
  • Managerial or professional competences? Accounting for the Danish public school system. The focus of this PhD project is the Danish public school system, more precisely the organization and funding of the special needs education system. Studying the management control systems the research aims at investigating how the municipalities can organize the special education system in such a way that insure the required professionalism and control the rising costs
  • The Danish banking sector – budgeting and performance management
  • Management Accounting Control (MCS) Packages. The idea behind MCS packages is that the companies have many different management systems at work at the same time; e.g. budgets, quality control system, Business Excellence models, Balanced Scorecards, LEAN initiatives, etc.; but the hypothesis is that it is the interaction and weighting of the different systems that determine the efficiency of the MCS 
  • Leaner Accounting: The focus of the thesis is to identify the drivers of performance in finance departments and how different roles affect performance. Furthermore, how much can be learned from optimization in manufacturing and is it possible to transform these ideas to finance departments?
  • CFO roles and performance – a large Danish survey study
  • Lean accounting – a research collaboration with Professor Larry Grasso,
  • Activity based costing
  • Beyond budgeting and budgeting
  • Management accounting, complementarity and performance
  • Budgets, performance and stress  - financial distress and psychological stress
  • The learning organization, performance, lean and management accounting
  • Enabling forms of management accounting
  • Shared service centers from an A.N.T. perspective
  • Balanced scorecard

Our research spans from case studies to survey based research. 

We are proud to have research collaborations with Grundfos, LEGO, Deloitte, EY, NEAS, Vestas and many other excellent companies. We also have close collaborations with CBS, SDU, AU and Connecticut state university. 


For further information please contact:

Research secretary

Vibeke Jørgensen
Phone: 45 9940 8593
Mail: vj@business.aau.dk

MAC research strategy