Martin Carlsson‐Wall

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About

Martin Carlsson-Wall is a leading scholar in management accounting, whose work illuminates how accounting practices shape strategy and collaboration within and between organizations. His research primarily explores the intersections of strategic management accounting, inter-organisational relationships, and performance management in complex settings, including professional sports clubs and public sector entities. A major contribution is his conceptualisation of "strategic management accounting in close inter-organisational relationships," a framework that challenges traditional, internally-focused views by showing how accounting tools enable joint strategising and value creation across firm boundaries. This foundational paper, with 57 citations, has become a key reference for scholars studying accounting’s role in networks and alliances. Beyond this, Carlsson-Wall is known for his innovative use of ethnographic methods and his influential work on "accounting and strategising," which demonstrates how accounting is not merely a record of strategy but an active participant in its formation. His research is widely cited for its practical relevance, offering managers and students a nuanced understanding of how accounting can foster—or hinder—collaboration and strategic change in today’s interconnected world.