Dr. Matthäus Tekathen is Department Chair and Associate Professor in the Department of Accountancy. His research focuses on organisation’s risk management and management accounting and control practices. Matthäus teaches courses on managerial accounting and enterprise risk management in the MBA and bachelor program.
He joined Concordia University in 2014 and received his doctoral degree for his dissertation on the topic of enterprise risk management from EBS Business School, Oestrich-Winkel/Wiesbaden, Germany. He also holds a BSc and MSc in Management with majors in accounting and management accounting and control.
His research projects focus on the intersection between risk management and management accounting and control. In particular, he is interested in studying organizational effects of (enterprise) risk management on management accounting and control practices. His work is published in international peer-reviewed journals, such as
Accounting, Auditing & Accountability Journal (AAAJ), Critical Perspectives on Accounting (CPoA), European Accounting Review (EAR), Journal of Management Accounting Research (JMAR), Management Accounting Research (MAR), or
Qualitative Research in Accounting & Management (QRAM). His research has been funded among others by
FRQSC,
CPA Canada-CAAA,
DAAD, and the
National Bank Initiative in Entrepreneurship and Family Business.
He further presented his research at international conferences and workshops, such as AAA Annual Meeting, Accounting as Social and Organisational Practice (ASOP), Alternative Accounts Conference (AAC), CAAA Annual Conference, EAA Annual Congress, European Risk Conference, GLOBAL Management Accounting Research Symposium (GMARS), International Management Control Research Conference, Management Accounting as Social and Organizational Practice (MASOP), and Research Conference on Management Accounting from the Field.
Matthäus developed courses on strategic managerial accounting and control (STRAMAC) as well as risk, performance & strategy and received the Dean's Award for Excellence in Teaching. He co-authored an accounting textbook for non-financial managers and is the author of numerous management accounting teaching cases.
Previously, he taught managerial accounting, enterprise risk management, and risk controlling courses at graduate level and cost accounting and managerial accounting courses in undergraduate programs.
Binh, B., Wang, Z., & Tekathen, M. Carbon Toolmaking: Responding to Multiple Interacting Logics in Carbon Management. Accounting, Auditing & Accountability Journal, forthcoming.
Audousset-Coulier, S., Naaman, C., & Tekathen, M. All Paths Lead to Rome: A Schatzkian Perspective on Companies’ IFRS Transition Practices. [Tous les chemins mènent à Rome : Une perspective schatzkienne sur les pratiques de transition aux normes IFRS]. Comptabilité - Contrôle - Audit, forthcoming.
Bamber, M., & Tekathen, M. Balancing Emic-Etic Tensions in the Field-, Head-, and Text-Work of Ethnographic Management Accounting Research. Journal of Management Accounting Research, In Press. https://doi.org/10.2308/JMAR-2019-504
Bamber, M., & Tekathen, M. Beyond the Pages of the ‘How-To’ Textbook: A Study of The Lived Experiences of the Accounting Ethnographer. Critical Perspectives on Accounting, In Press, 102415. https://doi.org/10.1016/j.cpa.2021.102415
Tekathen, M., Islam, M., & Spraakman, G. (2021). “Performance Metrics as Moral Inscriptions: Ontario’s Changing University Funding Model” (chapter 16), In Neoliberalism and outcomes-based approaches in governments, edited by Zahirul Hoque, La Trobe University, Australia, published by Routledge, Taylor and Francis, New York, NY.
Tekathen, M., & Dechow, N. (2020). Semantic Narrowing in Risk Talk: The Prevalence of Communicative Path Dependency. Management Accounting Research, 48. https://doi.org/10.1016/j.mar.2020.100692.
Tekathen, M. (2019). Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management. European Accounting Review, 28(5), 977-1010. https://doi.org/10.1080/09638180.2019.1575759
Tekathen, M., Bui, B., & Wang, Z. (2019). Strategizing in the midst of management controls: a longitudinal case study on the relationship between management controls and promises on strategies. Accounting & Finance, 59(3), 1763-1804. https://doi.org/10.1111/acfi.12435
El Masri, T., Tekathen, M., Magnan, M., & Boulianne, E. (2017). Calibrating management control technologies and the dual identity of family firms. Qualitative Research in Accounting & Management, 14(2), 157-188. https://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2016-0038/full/html
Tekathen, M. (2015). Enterprise Risk Management in der Unternehmenspraxis: Ein Zwischenfazit nach zehn Jahren ERM. Controlling Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 27(6), 323-329. (English title: Enterprise Risk Management in management practice: An interim conclusion after ten years of ERM)
Tekathen, M., & Dechow, N. (2013). Enterprise Risk Management and Continuous Re-Alignment in the Pursuit of Accountability: A German Case. Management Accounting Research, 24(2), 100-121. https://doi.org/10.1016/j.mar.2013.04.005
