Dr Jan Pfister
Lecturer

Accounting and Finance
The Management SchoolLancaster University
Bailrigg
Lancaster
LA1 4YX
Research Grants
Small Grant Scheme, LUMS 2012
Small Grant Scheme, Lancaster University 2010
Research Grant, Janggen-Poehn Stiftung 2007
Swiss National Science Foundation Fellowship 2006-2007 (Project no. 112729)
Other awards:
Best Paper by a PhD Student Award, 2007 Ethics Research Symposium, American Accounting Association
Profile
Jan Pfister holds a Doctorate from the University of Zurich and a Masters degree from the University of Fribourg in Switzerland. Prior to joining Lancaster, he was a Research and Teaching Fellow at the University of Zurich and a Visiting Scholar at the University of California at Berkeley. He is currently on leave, based at Turku School of Economics during the academic year 2012-13.
Professional Role
LUMS Research Ethics Committee
Research Interests
My research focuses on the managerial and behavioural implications of the work of financial executives and senior managers (e.g., chief financial officers, accountants, controllers, internal auditors, compliance officers, risk managers, innovation managers). Of interest are the procedures, controls, tools, measures and incentives needed to steer and implement organisational strategy and maintain a sustainable business model. Most of the research is based on an interpretive methodology, field studies and an interdisciplinary approach that considers the institutional, social and organisational contexts in which performance measurement and control systems are designed and operated. In performing the research, I have interviewed financial executives and/or managers from companies in the banking, energy, food, petrochemical, pharma, retail, services and technology industries.
Qualifications
MA (Fribourg); Visiting Scholar (Berkeley); Doctorate (Zurich)
Current Teaching
AcF 213a/AcF 213b: Management Accounting for Business Decisions
This large-scale (double taught) 2nd-year undergraduate course acts as an introduction to management accounting, and is designed to explore the basic principles and underlying concepts of the subject.
AcF 604: Management Control Systems
This postgraduate course provides insights how management control systems (MCS) support strategy implementation and how management accounting information is used in the design and operation of MCS.
Recent publications
- Capturing contextual meanings: The use of organizational culture as theoretical and methodological lens in accounting research
Pfister, J A. 2011 SSRN Working Paper, 63 p.
Working paper - Positioning organizational culture in accounting research
Pfister, J A . 2010
Conference paper - Managing organizational culture for effective internal control: From practice to theory
Pfister, J A. 2009 Dordrecht : Springer Physica-Verlag. 245 p.
Book - XBRL als (einheitliche) Sprache für die finanzielle Berichterstattung: Interesse steigt - Setzt sich das neue, flexiblere System durch?
Pfister, J., Venetz, S. & Ruud, T F. 9/08/2006 Finanz und Wirtschaft, 62
Article - Aktuelle Entwicklungen in der Rechnungslegung und Wirtschaftsprüfung
Ruud, T F., Pfister, J A. & Hess, N. 2006 In: Entwicklungen im Gesellschaftsrecht. Jörg, F.. & Arter, O.. (eds.). Bern : Stampfli Verlag p. 263-281. 19 p.
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