Associate Professor, Accountancy
(Note: Research sabbatical July 2020 - June 2021)
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 & Finance, European Accounting Review, Management Accounting Research, or Qualitative Research in Accounting & Management and has been funded among others by FRQSC, CPA Canada-CAAA, DAAD, and the National Bank Initiative in Entrepreneurship and Family Business.
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. 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.
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.