Univ.-Prof. Dr. Tobias Scheytt
We research the development, implementation, and impacts of calculative practices in organizational contexts. We understand management control as a specific way in which these calculative practices become widespread in companies and other organizations: a type of management that is strategic and profit orientated, and yet also involves risks.
Corporate accounting and management accounting in particular provide the framework for calculative practices and information. Management and theories of the social sciences create the framework for the explaining the effects of calculative practices. Our research is empirically based and linked to the international discussion of management control. We conduct research in cooperation with international colleagues, companies and other organizations. More Information here: Research.