Research Interests Tobias Scheytt

  • Management Control
  • Management and Governance of knowledge intensive organizations
  • Risk and innovation in Organizations
  • Management and organization theory
  • business administration in general and methodology

Research Areas

We research the development, implementation and impacts of calculative practices in organizational contexts. We understand management control as a widespread kind of these calculative practices in companies and other organizations: a management that is in line with the strategy, profit orientated and also aware of the 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 explanation of effects, which are caused by calculative practices. Our research is empirically based, is linked to the international discussion of management control and is often conducted in cooperation with international colleagues, companies and other organizations.

Recent research projects

Performance management between performance orientation and adaptability

Organizational performance management takes place in a context that can be characterized by increasing economical and societal complexity. This research project focuses on the identification of context factors that are increasingly relevant for management control but cannot be influenced directly. In the sense of a strategic management control it is surveyed how adaptability of organizations (resilience) to fast changing context factors can be improved. Furthermore, it is examined how instruments and methods of management control can be designed to take account of both, performance orientation and adaptability.

Risk management – a view from organizational theory

Last but not least, the global economic crisis revealed that risks are part of everyday business. Unpredicted and unpredictable events heavily influence business decisions, institutions and individuals. It is the goal of this research project to review systematic links and effects in dealing with risks and dangers from a point of view of organizational science in general and management control in particular.

Quality management in educational organizations

This research project focuses on quality development in the field of early childhood education and care. Despite of societal importance this field proves to be relatively unregulated, even though tendencies to establish comprehensive quality standards amplify. The research project analysis which dimensions of quality occur in the conflict area of organizational quality control and inter-organizational regulation, how and whereby benchmarks for quality development emerge, and to what extent they fit the characteristics of the researched organizations.

Management control in relation-intensive organizations

Occasionally organizations or sections and processes within organizations are characterized by dense and intensive interpersonal relations, which are important for production, but also for organizational control. This concerns schools and care facilities, for example. The research project focuses on the question, which features are characteristic for relation-intense organizations and what are the implications of relation intensity for management control, as a strategic compliant and performance orientated control of organizations.


Letzte Änderung: 18. February 2021