Centre for Management Accounting Research (CMAR)

We want to inspire, initiate and implement research related to the managerial effects on individuals and organisations. Our focus is directed towards what happens to people when they are managed and what happens to organisations when we manage each other.

The knowledge platform CMAR meets once a week: every Friday between 9:00 – 10:30. If you are interested in attending these meetings – please contact Maria Mårtensson Hansson.

Our research

The knowledge environment Centre for Management Accounting Research (CMAR) gathers researchers in economic- and management control, external- and sustainable accounting and auditing with focus on management structures, management effects and behavioural aspects on management. 

CMAR's research interest is aimed at how information within organisations is gathered, processed, reported, controlled and then used as a foundation in management as well as what effects this has on the organisation, its coworkers and surroundings.

We want to initiate, inspire as well as implement and disseminate research related to management in the business-economical context, meaning management and accounting in different forms of organisation and at different levels. Examples of this are conditions concerning and effects on management and specific questions such as what happens to individuals/organisations when they are managed, what happens when circumstances such as reforms or worldwide changes affect the management and accounting.

Theoretically the platform includes research on a wide scale. Small and large organisations in private and public sectors are empirically studied. The research is recognised through studies following the entire managerial chain from the highest hierarchical level down to the operational venture of the organisation, including the significance of the external accounting as well as auditing and the role of the auditors.

The research environment is largely characterised through external research funding. The members of CMAR are actively looking for external research funding and have successfully been granted funds from a variety of backers. The platform has, over the last five-year period, been granted external funding from Arbetsförmedlingen, Familjen Kamprads stiftelse, Handelsbankens forskningsstiftelser, Intsam, Länsstyrelsen i Stockholm, Region Stockholm, Scandinavia-Japan Sasakawa Foundation and Trafikverket.

The members of CMAR publish their research in scientific journals, conferences, books, book chapters and reports. We are published in both high ranked, international, scientific journals as well as in more practical and education-oriented literature.


The members of CMAR conduct education on all levels, but a significant part of it is carried out at advanced levels. This also includes the implementation of many distance educations offered at the School of business and economics, both as stand-alone courses as well as courses within programmes offered by other faculties. The educations are characterised through a clear progression, maintaining a high theoretical level along with several practical components.

 The programme specialisations offered by the members of CMAR are held in high regard – both among students and businesses, proved by the number of applicants and high demands from employers after graduating (many people get employed before graduating). The high number of applicants can later be found again in different student groups, students belonging to the School of business and economics, students from other universities as well as among international students.

One of the stronger points of the platform lie in the deep connection between research and education and the great number of students in the controller and accounting-specialisations within the business administration and economics programme as well as the master programme in business process control and supply chain management. The education is similarly characterised by a clear and close connection between research and education.


Some of the programme specilisations we are responsible for are:


Some of the distance courses we are responsible for are:


Apart from the above mentioned we participate in many other programmes and courses – both at the faculty of business and economics as well as other faculties within Linnaeus University.


The thriving knowledge environment “Mobilising and Managing Sustainable Transition”

CMAR bildar tillsammans med ledarskap och entreprenörskap Ekonomihögskolans, i dagsläget, enda kunskapsmiljö ”Mobilising and managing sustainable transition”. Forskningen, utbildningen och den samverkan som bedrivs inom ramen för kunskapsmiljön syftar till att bidra till att privata och offentliga organisationer ökar sina möjligheter att möta samhällets framtida utmaningar på ett långsiktigt och hållbart sätt. En avgörande fråga för att kunna möta samhällsutmaningarna är en välfungerande och ändamålsenlig styrning och redovisning. Oavsett om det handlar om offentlig eller privat verksamhet är alltså en välfungerande styrning och redovisning avgörande för att en verksamhet ska kunna nå sina mål och attrahera resurser, både ekonomiska och mänskliga.


The Research School in Accounting – FIRE

Under 2022 har CMAR blivit medlemmar i ”The Research School in Accounting (Forskarskolan i redovisning, FIRE) som koordineras via Handelshögskolan i Stockholm. Detta är en viktig plattform för doktorander att presentera sin forskning och en plattform som erbjuder möjligheter att utveckla nätverk för både doktorander och handledare.


Akademin för ekonomistyrning i staten (AES)

CMAR ingår i Akademin för ekonomistyrning i staten (AES) – både i dess ledning och som deltagande forskare. AES är ett nätverk av forskare som tillsammans med ett drygt tjugotal mynidgheter arbetar för att initiera, skapa och förmedla kunskap om ekonomi- och verksamhetsstyrning i offentlig sektor.



CMAR leder och deltar i strateginätverket där alla med ett intresse for strategifrågor är välkomna. Nätverket arrangerar två workshops per termin med olika teman. Hitills har bl.a. följande teman behandlats digitalisering, genus, politisk styrning, ekonomistyrning och berättande allt i relation till strategifrågor.


FEKIS - Föreningen företagsekonomi i Sverige

I stort sett alla i CMAR-gruppen är medlemmar i FEKIS - Föreningen företagsekonomi i Sverige. Föreningen syftar till att främja utvecklingen av akademisk utbildning och forskning i ämnet företagsekonomi i Sverige. 

Collaboration and dissemination of knowledge

The participants in the CMAR group interact with teachers and researchers (locally, nationally and internationally) as well as with representatives of the surrounding community. Among other things, we receive invitations from universities in Sweden and internationally as guest researchers, teachers and lecturers and as opponents at research seminars and dissertations, in grading committees and as experts in appointing of positions. We participate in review panels and as reviewers for various research funders. We also participate in editorial boards and conduct reviews of article manuscripts for several scientific journals and conferences. 

In terms of teaching and research, extensive collaboration is conducted both within the group, the department, the faculty and within the university.

Collaboration with the surrounding society has previously mainly been focused on private companies where there has long been a well-established collaboration with many small, medium and large companies, but also with various business associations.

The CMAR group's participants have regular contacts with the surrounding business community, both private and public organizations such as Ikea, Volvo, the County Administrative Boards, Region Kronoberg and Region Kalmar, as well as with the municipalities that are part of the region.