Tobias Scheytt

Last updated

Tobias Scheytt (born 15 March 1963, in Essen, Germany) is a German Professor of Management Accounting and Control, Head of the Department of Management Accounting and Control (ICU), [1] and Head of the Centre of Postgraduate Education (ZWW) at the Helmut Schmidt University (University of the Federal Armed Forces) in Hamburg. [2] Scheytt's academic work covers control systems; risk and risk management; quality management; business development; and public and expert organizations.



After completing his secondary education in 1981, Tobias Scheytt began his career with a dual apprenticeship as a data entry specialist and foreign language correspondent in Business English. Soon after, he worked as an IT analyst in software development. He started his studies in Economics in 1985 at the Witten/Herdecke University. He completed his graduate examinations in 1991. During a semester abroad he studied Cultural Management at the University of Music and Performing Arts Vienna. In 1996, he finished his dissertation, entitled “The Methodology of Leadership Theory”, under the supervision of Professor Dr. Dr. h.c. Ekkehard Kappler at the Witten/Herdecke University. At the University of Innsbruck, Tobias Scheytt continued working as a research associate with his academic instructor Ekkehard Kappler. In 2008 he obtained his postdoctoral qualification (Habilitation) at the University of Innsbruck with a work on the foundations of Strategic Management Accounting. In the following year Tobias Scheytt accepted the position of Professor for Management Accounting and Control at the Helmut Schmidt University (University of the Federal Armed Forces) in Hamburg. [3] [4]

For the past several years Tobias Scheytt has also been active in various Executive Education Programs. He has led and organized workshops at the Leadership Academy of the Federal Armed Forces, the University of Oldenburg, the University of Innsbruck/Castle Hofen (Austria), the Liechtenstein Academy, and Danube University Krems. [5] [6]

Tobias Scheytt accepted visiting fellowships at the Massachusetts Institute of Technology (MIT), Society for Organizational Learning in Cambridge (MA) (1999) and at Kings College, University of London (UK) (2001 and 2002).

Tobias Scheytt is a member of the Commission for Accounting, Organization, and University Management as well as Management Theory and Business Ethics at the German Association for Business Research (VHB). He is also an active member of the European Accounting Association (EAA) and the European Group for Organisational Studies (EGOS). Since 2017 he has been a member of the Accreditation Council at ACQUIN. [7]

He is married and has one son.

Research and intellectual interests

Scheytt has contributed to the development of narratives as a research method in organizational and management research. [8] His research on reputational risks investigates the impact new risk categories on organizational practices. [9] [10] He has conducted longitudinal case studies to investigate how control is influenced and embedded in cultural contexts. [11] Recent research projects cover topics such as governance through quantification in public sector organizations [12] and resistance to management reforms in universities. [13]

Tobias Scheytt is also known for further research on control systems, risk and risk management, quality management, business development, and public and expert organizations. He has also published a variety of methodology papers, with a focus on interpretative and narrative methods. He is the author of a number of publications in leading international scientific journals (for example, Organization Studies, Journal of Management Studies, Organizational Research Methods, European Accounting Review, Management Accounting Research, Critical Perspectives on Accounting). [14]


Related Research Articles

<span class="mw-page-title-main">Interdisciplinarity</span> Combination of two or more academic disciplines into one activity

Interdisciplinarity or interdisciplinary studies involves the combination of multiple academic disciplines into one activity. It draws knowledge from several other fields like sociology, anthropology, psychology, economics, etc. It is about creating something by thinking across boundaries. It is related to an interdiscipline or an interdisciplinary field, which is an organizational unit that crosses traditional boundaries between academic disciplines or schools of thought, as new needs and professions emerge. Large engineering teams are usually interdisciplinary, as a power station or mobile phone or other project requires the melding of several specialties. However, the term "interdisciplinary" is sometimes confined to academic settings.

Project management is the process of leading the work of a team to achieve all project goals within the given constraints. This information is usually described in project documentation, created at the beginning of the development process. The primary constraints are scope, time, and budget. The secondary challenge is to optimize the allocation of necessary inputs and apply them to meet pre-defined objectives.

<span class="mw-page-title-main">Systems engineering</span> Interdisciplinary field of engineering

Systems engineering is an interdisciplinary field of engineering and engineering management that focuses on how to design, integrate, and manage complex systems over their life cycles. At its core, systems engineering utilizes systems thinking principles to organize this body of knowledge. The individual outcome of such efforts, an engineered system, can be defined as a combination of components that work in synergy to collectively perform a useful function.

<span class="mw-page-title-main">Epidemiology</span> Study of health and disease within a population

Epidemiology is the study and analysis of the distribution, patterns and determinants of health and disease conditions in a defined population.

<span class="mw-page-title-main">Knowledge management</span> Process of creating, sharing, using and managing the knowledge and information of an organization

Knowledge management (KM) is the collection of methods relating to creating, sharing, using and managing the knowledge and information of an organization. It refers to a multidisciplinary approach to achieve organizational objectives by making the best use of knowledge.

<span class="mw-page-title-main">Robert C. Merton</span> American economist

Robert Cox Merton is an American economist, Nobel Memorial Prize in Economic Sciences laureate, and professor at the MIT Sloan School of Management, known for his pioneering contributions to continuous-time finance, especially the first continuous-time option pricing model, the Black–Scholes–Merton model. In 1997 Merton together with Myron Scholes were awarded the Bank of Sweden Prize in Economic Sciences in Memory of Alfred Nobel for the method to determine the value of derivatives.

A balanced scorecard is a strategy performance management tool – a well structured report, that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions.

Managerial economics is a branch of economics involving the application of economic methods in the organizational decision-making process. Economics is the study of the production, distribution, and consumption of goods and services. Managerial economics involves the use of economic theories and principles to make decisions regarding the allocation of scarce resources. It guides managers in making decisions relating to the company's customers, competitors, suppliers, and internal operations.

<span class="mw-page-title-main">Network theory</span> Study of graphs as a representation of relations between discrete objects

In mathematics, computer science and network science, network theory is a part of graph theory. It defines networks as graphs where the nodes or edges possess attributes. Network theory analyses these networks over the symmetric relations or asymmetric relations between their (discrete) components.

Organizational behavior or organisational behaviour is the: "study of human behavior in organizational settings, the interface between human behavior and the organization, and the organization itself". Organizational behavioral research can be categorized in at least three ways:

<span class="mw-page-title-main">Lars Peter Hansen</span> American economist

Lars Peter Hansen is an American economist. He is the David Rockefeller Distinguished Service Professor in Economics, Statistics, and the Booth School of Business, at the University of Chicago and a 2013 recipient of the Nobel Memorial Prize in Economics.

<span class="mw-page-title-main">Environmental epidemiology</span>

Environmental epidemiology is a branch of epidemiology concerned with determining how environmental exposures impact human health. This field seeks to understand how various external risk factors may predispose to or protect against disease, illness, injury, developmental abnormalities, or death. These factors may be naturally occurring or may be introduced into environments where people live, work, and play.

<span class="mw-page-title-main">Occupational health psychology</span> Health and Safety psychology

Occupational health psychology (OHP) is an interdisciplinary area of psychology that is concerned with the health and safety of workers. OHP addresses a number of major topic areas including the impact of occupational stressors on physical and mental health, the impact of involuntary unemployment on physical and mental health, work-family balance, workplace violence and other forms of mistreatment, psychosocial workplace factors that affect accident risk and safety, and interventions designed to improve and/or protect worker health. Although OHP emerged from two distinct disciplines within applied psychology, namely, health psychology and industrial and organizational psychology, for a long time the psychology establishment, including leaders of industrial/organizational psychology, rarely dealt with occupational stress and employee health, creating a need for the emergence of OHP. OHP has also been informed by other disciplines, including occupational medicine, sociology, industrial engineering, and economics, as well as preventive medicine and public health. OHP is thus concerned with the relationship of psychosocial workplace factors to the development, maintenance, and promotion of workers' health and that of their families. The World Health Organization and the International Labour Organization estimate that exposure to long working hours causes an estimated 745,000 workers to die from ischemic heart disease and stroke in 2016, mediated by occupational stress.

Entrepreneurship is the creation or extraction of economic value. With this definition, entrepreneurship is viewed as change, generally entailing risk beyond what is normally encountered in starting a business, which may include other values than simply economic ones.

<span class="mw-page-title-main">Risk</span> Probability of loss of something of value

In simple terms, risk is the possibility of something bad happening. Risk involves uncertainty about the effects/implications of an activity with respect to something that humans value, often focusing on negative, undesirable consequences. Many different definitions have been proposed. The international standard definition of risk for common understanding in different applications is "effect of uncertainty on objectives".

Tasos Zembylas is a philosopher and social scientist with focus in aesthetics and cultural institution studies.

Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets. It encompasses a broad range of topics including financial accounting research, management accounting research, auditing research, capital market research, accountability research, social responsibility research and taxation research.

<span class="mw-page-title-main">Alnoor Bhimani</span>

Alnoor Bhimani is Professor of Management Accounting and Director of the South Asia Centre at the London School of Economics and Political Science (LSE). He is former Head of the Department of Accounting and the Founding Director of LSE Entrepreneurship. Bhimani's academic work covers financial management and digitalisation; managerial accounting and strategic finance; entrepreneurship and economic growth; and global development and governance issues.

Cultural evolution is an evolutionary theory of social change. It follows from the definition of culture as "information capable of affecting individuals' behavior that they acquire from other members of their species through teaching, imitation and other forms of social transmission". Cultural evolution is the change of this information over time.

<span class="mw-page-title-main">Helmut Ritsch</span> Austrian physicist

Helmut Ritsch is an Austrian quantum physicist and a professor of theoretical physics at the University of Innsbruck.


  1. "HSU Department of Management Accounting and Control" . Retrieved 1 July 2017.
  2. "HSU Chair of Management Accounting and Control" . Retrieved 1 July 2017.
  3. "German Biography of Tobias Scheytt". Archived from the original on 7 October 2017. Retrieved 1 July 2017.
  4. "German Biography of Tobias Scheytt" . Retrieved 1 July 2017.
  5. "Lecturers at University of Oldenburg of MBA Bildungs- und Wissenschaftsmanagement" . Retrieved 1 July 2017.
  6. "Experts / Lecturers at Liechtenstein Academcy" . Retrieved 1 July 2017.
  7. "Member of ACQUIN Accreditation Committee" . Retrieved 1 July 2017.
  8. Mathias, B.D.; Smith, A.D. (2016). "Autobiographies in Organizational Research: Using Leaders' Life Stories in a Triangulated Research Design". Organizational Research Methods. 19 (2). doi:10.1177/1094428115618761. S2CID   147569246.
  9. Arena, M.; Arnabolid, M.; Azzone, G. (2010). "The organizational dynamics of Enterprise Risk Management". Accounting, Organizations and Society. 35 (7): 659–675. doi:10.1016/j.aos.2010.07.003.
  10. Maguire, S.; Hardy, C. (2013). "Organizing Processes and the Construction of Risk: A Discursive Approach". Academy of Management Journal. 56 (1): 231–255. doi:10.5465/amj.2010.0714. hdl: 11343/116064 .
  11. Endenich, C.; Brandau, M.; Hoffjan, A. (2011). "Two decades of research on comparative management accounting – achievements and future directions". Australian Accounting Review. 21 (4): 365–382. doi:10.1111/j.1835-2561.2011.00149.x.
  12. "Governing through quantification: developing a calculative infrastructure for controlling quality in German hospitals" (PDF). Retrieved 1 July 2017.
  13. Lust, M.; Scheytt, T. (2017). "Akademischer Widerstand in universitären Entscheidungsprozessen - Eine Systematisierung". Betriebswirtschaftliche Forschung und Praxis (6).
  14. "Publications by Tobias Scheytt" . Retrieved 1 July 2017.
  15. Crepaz, Lukas; Huber, Christian; Scheytt, Tobias (1 June 2016). "Governing arts through valuation: The role of the state as network actor in the European Capital of Culture 2010". Critical Perspectives on Accounting. 37: 35–50. doi:10.1016/
  16. Huber, Christian; Scheytt, Tobias (1 June 2013). "The dispositif of risk management: Reconstructing risk management after the financial crisis". Management Accounting Research. 24 (2): 88–99. doi:10.1016/j.mar.2013.04.006.
  17. Power, Michael; Scheytt, Tobias; Soin, Kim; Sahlin, Kerstin (1 February 2009). "Reputational Risk as a Logic of Organizing in Late Modernity". Organization Studies. 30 (2–3): 301–324. doi:10.1177/0170840608101482. hdl: 10871/8225 . S2CID   144280123.
  18. Soin, Kim; Scheytt, Tobias (1 January 2009). Management Accounting in Financial Services. pp. 1385–1395. doi:10.1016/S1751-3243(07)03010-6. ISBN   9780080554501.{{cite book}}: |journal= ignored (help)
  19. Scheytt, Tobias; Soin, Kim; Sahlin-Andersson, Kerstin; Power, Michael (1 September 2006). "Introduction: Organizations, Risk and Regulation". Journal of Management Studies. 43 (6): 1331–1337. doi:10.1111/j.1467-6486.2006.00646.x. S2CID   152685220.
  20. Soin, Kim; Scheytt, Tobias (1 January 2006). "Making the Case for Narrative Methods in Cross-Cultural Organizational Research". Organizational Research Methods. 9 (1): 55–77. doi:10.1177/1094428105283297. S2CID   145132375.