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Department of Management

Center for Accounting

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Thinggaard, F. & Bartholdy, J. (2025). Åbne inspektionsrapporter: Er oplysninger om utilstrækkelige tabshensættelser en trussel mod den finansielle stabilitet. Finans/Invest, 2025(2), 6-12.

Jakobsen, M., Korhonen, T. & Laine, T. (2025). Editorial: The possibility to engage in co-authorship. Journal of Pragmatic Constructivism, 14(1), 1–4. https://tidsskrift.dk/JouPraCon/article/view/153046

Zickfeld, J. H., Ścigała, K. A., Elbæk, C. T., Michael, J., Tønnesen, M. H., Levy, G., Ayal, S., Thielmann, I., Nockur, L., Peer, E., Capraro, V., Barkan, R., Bø, S., Bahník, Š., Nosenzo, D., Hertwig, R., Mazar, N., Weiss, A., Koessler, A.-K. ... Mitkidis, P. (2025). Effectiveness of ex ante honesty oaths in reducing dishonesty depends on content. Nature Human Behaviour, 9(1), 169-187. https://doi.org/10.1038/s41562-024-02009-0

Enemark, S. D. (2025). Essays on Auditor Behavior. [PhD thesis, Aarhus University].

Nielsen, H., Toldbod, T. & Kristensen, T. B. (2025). Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty. Accounting and Business Research, 55(1), 105-137. https://doi.org/10.1080/00014788.2023.2267443

Lambertsen, N. N. (2025). Exploiting overconfidence: optimal contracts with heterogeneous beliefs. Economic Theory, 79(4), 1225-1254. https://doi.org/10.1007/s00199-024-01626-0

Johnson, M. P., Dijkstra-Silva, S., Fabusuyi, T., Hesari, E. & Oelrich, S. (2025). Extending Operations Management, Operations Research, and Supply Chain Management Research With Diversity, Equity, and Inclusion: A Literature Review Approach. Production and Operations Management , 34(4), 854-865. https://doi.org/10.1177/10591478241281054, https://doi.org/10.1177/10591478241281054

Saabye, H., Finnestrand, H. & Kristensen, T. (2025). Instituting learning mechanisms: An enabler for relevant and rigorous Action Research in Operations Management. Production Planning & Control, 36(2), 207-221. https://doi.org/10.1080/09537287.2023.2299856

Saabye, H. & Kristensen, T. (2025). Leaders’ Critical Role in Building a Learning Culture: By taking a deliberate, thoughtful role in facilitating learning, leaders can propel change and build employees’ problem-solving skills. MIT Sloan Management Review, 66(1), 77-82. https://sloanreview.mit.edu/article/leaders-critical-role-in-building-a-learning-culture/

Lambertsen, N. N. (2025). Manipulative overconfidence and the cost of unbiased reporting. Accounting and Business Research, 55(2), 139-155 . https://doi.org/10.1080/00014788.2023.2288578

de la Rosa, L. E., Enemark, S. D. & Lambertsen, N. N. (2025). Prevalence of the Zero-Earnings Discontinuity in Quarterly Reported Earnings. Journal of Accounting, Auditing & Finance, 0(0), 1-32. Advance online publication. https://doi.org/10.1177/0148558X251338599

Schøler, F. (2025). The Current Ratio non-sense paradox - and how to fix it. International Journal of Economics, Business and Social Sciences Research, 03(01). https://ijebssr.com/ojs/ijebssr/article/view/51/40

Tønnesen, M. H. (2025). The Dark Side of ´We´: Unpacking Psychological Mechanisms of Collaborative Corruption. [PhD thesis, Aarhus University].

Poulsen, M. M., Bukh, P. N. & Christensen, K. S. (2025). The Logics of Performance Funding: Situated Tensions in Basic Education. Financial Accountability and Management. Advance online publication. https://doi.org/10.1111/faam.70000

Jakobsen, M. (2025). Valuable possibilities for managing people – inspiration from training a sheepdog. Journal of Pragmatic Constructivism, 14(1), 47–62. https://tidsskrift.dk/JouPraCon/article/view/153048

Schøler, F. (2025). Want More Precise Private Equity Valuations? DLOM Inclusion Provides Good Answer. Journal of Mathematical Finance, 15(2), 169-185. https://doi.org/10.4236/jmf.2025.152008.

Sort, J. C., Schaper, S., Montemari, M. & Roslender, R. (2024). Are companies taking their R&D potential into account?. Abstract from 1st European Sustainability Accounting & Reporting Conference, Aalborg, Denmark.

Hansen, B., Aamand, J., Blicher-Mathiesen, G., Christiansen, A. V., Claes, N., Dalgaard, T., Frederiksen, R. R., Jacobsen, B. H., Jakobsen, R., Kallesøe, A., Kim, H., Koch, J., Møller, I., Madsen, R. B., Schaper, S., Sandersen, P. B. E., Voutchkova, D. D. & Wiborg, I. (2024). Assessing groundwater denitrification spatially is the key to targeted agricultural nitrogen regulation. Scientific Reports, 14(1), Article 5538. https://doi.org/10.1038/s41598-024-55984-9

Kristensen, T. (2024). Budgettering podcast. Hos rig på viden. Pictures, Video and sound recordings (digital) http://open.spotify.com/episode/7rX2VyHcW069xN2pb5MwI8?si=bT7ILwHbTFWXp2H4UafWog

Montemari, M., Taran, Y., Schaper, S., Nielsen, C., Thomsen, P. & Sort, J. (2024). Business model innovation or Business model imitation–That is the question. Technology Analysis and Strategic Management, 36(3), 393-407. https://doi.org/10.1080/09537325.2022.2034780

Toldbod, T. F. & Kristensen, T. (2024). Business partnering Webinar- I Danish Accounting Network og Deloitte. Pictures, Video and sound recordings (digital) https://youtu.be/0QAia2UPE8I

Lippert, S., Dreber, A., Johannesson, M., Tierney, W., Cyrus-Lai, W., Uhlmann, E. L., Emotion Expression Collaboration & Pfeiffer, T. (2024). Can large language models help predict results from a complex behavioural science study? Royal Society Open Science, 11(9), Article 240682. https://doi.org/10.1098/rsos.240682

Tønnesen, M. H., Elbæk, C. T., Pfattheicher, S. & Mitkidis, P. (2024). Communication increases collaborative corruption. Journal of Experimental Social Psychology, 112(104603), 1-12. Article 104603. https://doi.org/10.1016/j.jesp.2024.104603

Oelrich, S., Siebold, N. & Ketelhut, K. (2024). Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure. Accounting Horizons, 38(1), 123-138. https://doi.org/10.2308/HORIZONS-2022-083

Kristensen, T., Nielsen, H. & Toldbod, T. F. (2024). Do production leaders and non-leaders have similar risk of getting stressed from continuous improvement, lean training, multifunctionality, standardization, and does stress affect performance?.

Saabye, H., Coughlan, P. & Kristensen, T. (2024). Exploring Action Research Sponsorship: Role and Enactment. Systemic Practice and Action Research, 37(5), 549-563. https://doi.org/10.1007/s11213-024-09693-z

Bukh, P. N. & Christensen, K. S., (2024). Kommunale udgifter, budgetter og regnskaber: En guide til journalister, 27 p. https://gravercentret.dk/raad-og-viden/guide-til-journalister-forstaa-den-kommunale-oekonomi/

Jakobsen, M. (2024). Management accounting practice as understanding, supporting and advancing local epistemic methods. Qualitative Research in Accounting and Management, 21(4), 289-316. https://doi.org/10.1108/QRAM-05-2023-0075

Lassak, M. & Lambertsen, N. N. (2024). Managerial Overoptimism, Discretionary Disclosure, and Certification. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4336097

Lambertsen, N. N. (2024). Manipulation and obfuscation of financial reports. Journal of Business Finance & Accounting, 51(1-2), 276-296. https://doi.org/10.1111/jbfa.12693

Oelrich, S. & Siebold, N. (2024). Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies. Critical Perspectives on Accounting, 100, Article 102755. https://doi.org/10.1016/j.cpa.2024.102755

Brunner, M. & Schäfer, P. (2024). Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting. European Accounting Review, 33(3), 881-900. https://doi.org/10.1080/09638180.2022.2125420

Lambertsen, N. N. & Poulsen, M. L. (2024). Overconfidence and ethical contracts. Economics Letters, 241, Article 111841. https://doi.org/10.1016/j.econlet.2024.111841

Bukh, P. N., Christensen, K. S., Poulsen, M. M. & Sandalgaard, N. E. (2024). På vej mod en museumsreform: En analyse af den foreslåede finansieringsmodel. Økonomi & Politik, 2, 79.

Garcia-Buendia, N., Kristensen, T., Moyano-Fuentes, J. & Manuel Maqueira-Marín, J. (2024). Performance measurement of lean supply chain management: a balanced scorecard proposal. Production Planning & Control, 35(6), 618-638. https://doi.org/10.1080/09537287.2022.2114960

Bukh, P. N., Christensen, K. S., Poulsen, M. L. & Sandalgaard, N. (2024). Resultatfinansiering af museer: udfordringer og muligheder. Djøf Forlag. https://www.researchgate.net/publication/378003862_Performance_Funding_of_Museums

Toldbod, T. F., Kristensen, T. & Nielsen, H. (2024). The mental downside of business partnering. Abstract from 14TH EIASM CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING, Milano, Italy.

Toldbod, T. F. & Nhu Laursen, L. (2024). Time and the sequential integration of management controls in open innovation between Unilever and its partners: A procedural perspective. Management Accounting Research, 65, Article 100901. https://doi.org/10.1016/j.mar.2024.100901

Oelrich, S. & Chwolka, A. (2024). When deviants talk: the role of Dark Triad traits and moral reasoning in whistleblowing. Journal of Management Control, 35(3), 333-369. Article 102755. https://doi.org/10.1007/s00187-024-00379-0

Holm, M., Kristensen, T., Dahl, M. S. & Feldhues, M. (2024). When the Going Gets Tough—The Information Value of Accounting Numbers as Indicators of Employee Stress. Paper presented at American Accounting Association - Annual Meeting Conference 2024, Washington, United States.

Oelrich, S. & Otte, W. (2024). Whistleblowing und Wirtschaftsprüfung. In R. Kölbel (Ed.), Whistleblowing Band 2: Normative Perspektiven (pp. 274-293). C.F. Müller Verlag.

Revised 13.08.2025

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Merete Elmann