Blar i NTNU Open på forfatter "Skærbæk, Peter"
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Accounting and everyday work practices in inter-organizational relationships in the public sector
Ahlgren, Per Christian (Doctoral theses at NTNU;2017:19, Doctoral thesis, 2017)Summary of the thesis This thesis explores the role of accounting and accounting technologies in everyday practices of inter-organizational public sector service provision. Collaborative approaches are generally held ... -
Contested organizational change and accounting in trials of incompatibility
Christensen, Mark; Skærbæk, Peter; Tryggestad, Kjell (Journal article; Peer reviewed, 2019)This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the ... -
My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing
Skærbæk, Peter (Peer reviewed; Journal article, 2022)Purpose – The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing. Design/methodology/approach – In this paper, the author reflects and debates the ... -
The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9
Pucci, Richard; Skærbæk, Peter (Journal article; Peer reviewed, 2019)This paper adds to the literature on the role of financial economics in accounting standard-setting by analyzing the co-performation of an economic theory – the Efficient Market Hypothesis (EMH) – in the construction of a ... -
The performativity of risk management frameworks and technologies: The translation of uncertainties into pure and impure risks
Themsen, Tim Neerup; Skærbæk, Peter (Journal article; Peer reviewed, 2018)This article examines the long-term dynamics among a best-practice risk management frame work, risk management technologies and the translation of uncertainties into risks by using a longitudinal case study of a large ... -
The performativity of risk management frameworks and technologies: The translation of uncertainties into pure and impure risks
Themsen, Tim Neerup; Skærbæk, Peter (Journal article; Peer reviewed, 2018)This article examines the long-term dynamics among a best-practice risk management framework, risk management technologies and the translation of uncertainties into risks by using a longitudinal case study of a large ...