Associate Professor, Accountancy
(Note: on leave WT 2020)
Dr. Matthäus Tekathen joined the Department of Accountancy in Fall Term 2014. He received his doctoral degree for his dissertation on the topic of enterprise risk management from EBS Business School, Oestrich-Winkel/Wiesbaden, Germany and also holds a BSc and MSc in Management with majors in accounting and management accounting and control.
His research focuses 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.
He presented his research on international conferences and workshops, such as Accounting as Social and Organisational Practice (ASOP), Alternative Accounts Conference, CAAA Annual Conference, European Accounting Association (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. His research is further published in European Accounting Review and Management Accounting Research.
Matthäus taught managerial accounting, enterprise risk management, and risk controlling courses at graduate level and cost accounting and managerial accounting courses in undergraduate programs.
Tekathen, M., & Dechow, N. Semantic Narrowing in Risk Talk: The Prevalence of Communicative Path Dependency. Management Accounting Research, forthcoming.
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.
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
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.