Professor Sven Modell

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Position: Professor of Accounting
Academic unit: Accounting and Finance


Sven Modell received his PhD in Business Administration from Lund University, Sweden in 1998. Prior to joining Manchester Business School in 2006 he held a Chair in Accounting at Stockholm University School of Business, Sweden. He has also held visiting positions at the Foundation for Research in Economics and Business Administration, Bergen, and Agder University College, Kristiansand, Norway, and Curtin University of Technology, Perth, and University of Technology, Sydney, Australia.

Research Interests

His current work is concentrated to the social, political and institutional aspects of management accounting and control, with particular emphasis on public sector organisations. Areas of particular interest include performance measurement and management, cost accounting and resource allocation practices. His research and teaching interests also include the development of mixed methods approaches, combining qualitative and quantitative methods, and how it may be applied in management accounting research.

Programme involvement

Specialist fields




Publication summary




Working papers

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Showing 28 publication(s)

Authored book

  • Modell, Sven, and Andreas Gronlund. Performance Management in Central Government. Studentlitteratur, eScholarID:4g7

Journal article

  • Modell, S. "Critical realist accounting research: in search of its emancipatory potential." Critical Perspectives on Accounting(2016) . eScholarID:299135
  • Modell, S. "Making institutional accounting research critical: dead end or new beginning?" Accounting, Auditing and Accountability Journal 28, no. 5(2015) . eScholarID:220429
  • Sven Modell. "Theoretical triangulation and pluralism in accounting research: a critical realist critique." Accounting, Auditing and Accountability Journal(2015) . eScholarID:266031
  • Yang, C & Modell, S. "Shareholder orientation and the framing of management control practices: a field study in a Chinese state-owned enterprise." Accounting, Organizations and Society(2015) . eScholarID:266033
  • Wiesel, F., Modell, S. "From New Public Management to New Public Governance? Hybridization and Implications for Public Sector Consumerism." Financial Accountability and Management 30(2014) . eScholarID:184479
  • Chiwamit, P., Modell, S. & Yang, C. "The societal relevance of management accounting innovations: Economic Value Added and institutional work in the fields of Chinese and Thai state-owned enterprises." Accounting and Business Research(2014) . eScholarID:220426
  • Modell, S. "The societal relevance of management accounting: an introduction to the special issue." Accounting and Business Research(2014) . eScholarID:220428
  • Yang, C., Modell, S. "Power and performance: Institutional embeddedness and performance management in a Chinese local government organization." Accounting, Auditing & Accountability Journal 26, no. 1(2013) . eScholarID:169888 | DOI:10.1108/09513571311285630
  • Modell, S. "Theoretical pluralism in public sector accounting research: a rejoinder to Jacobs." Financial Accountability and Management(2013) . eScholarID:169887
  • Modell, S. "Strategy, political regulation and management control in the public sector: institutional and critical perspectives." Management Accounting Research(2012) . eScholarID:148391 | DOI:10.1016/j.mar.2012.05.001
  • Modell, S. "The politics of the balanced scorecard." Journal of Accounting and Organizational Change(2012) . eScholarID:148392
  • Wiesel, F., Modell, S., Moll, J. "Customer Orientation and Management Control in the Public Sector: A Garbage Can Analysis." European Accounting Review 20, no. 3(2011) . eScholarID:88625 | DOI:10.1080/09638180.2010.522778
  • Modell, S. "Bridging the paradigm divide in management accounting research: the role of mixed methods approaches." Management Accounting Research 21, no. 2(2010) : 124-129. eScholarID:170154 | DOI:10.1016/j.mar.2010.02.005
  • Lukka, K., Modell, S. "Validation in interpretive management accounting research." Accounting, Organizations and Society 35, no. 4(2010) : 462-477. eScholarID:84673 | DOI:10.1016/j.aos.2009.10.004
  • Modell, Sven. "Bundling management control innovations: A field study of organisational experimenting with total quality management and the balanced scorecard." Accounting, Auditing & Accountability Journal 22, no. 1(2009) : 59-90. eScholarID:1g81 | DOI:10.1108/09513570910923015
  • Modell, Sven, and Wiesel, Fredrika. "Consumerism and control: evidence from Swedish central government agencies." Public Money & Management 29, no. 2(2009) : 101-108. eScholarID:1g165 | DOI:10.1080/09540960902767980
  • Modell, Sven. "INSTITUTIONAL RESEARCH ON PERFORMANCE MEASUREMENT AND MANAGEMENT IN THE PUBLIC SECTOR ACCOUNTING LITERATURE: A REVIEW AND ASSESSMENT." Financial Accountability and Management 25(2009) : 277-303. eScholarID:1g21 | DOI:10.1111/j.1468-0408.2009.00477.x
  • Modell, Sven. "In defence of triangulation: A critical realist approach to mixed methods research in management accounting." Management Accounting Research 20, no. 3(2009) : 208-221. eScholarID:1g177 | DOI:10.1016/j.mar.2009.04.001
  • Modell, S., Wiesel, F. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study." Abacus 44, no. 3(2008) . eScholarID:1b5268 | DOI:10.1111/j.1467-6281.2008.00262.x
  • Modell, Sven, and Humphrey, Christopher. "Balancing acts in qualitative accounting research." Qualitative Research in Accounting & Management 5, no. 2(2008) : 92 - 100-92 - 100. eScholarID:1g289 | DOI:10.1108/11766090810888908
  • Modell, Sven, Jacobs, Kerry, and Wiesel, Fredrika. "A process (re)turn?: Path dependencies, institutions and performance management in Swedish central government." Management Accounting Research 18, no. 4(2007) : 453-475. eScholarID:1g16 | DOI:10.1016/j.mar.2006.12.001
  • Modell, Sven, and Gronlund, Andreas. "Outcome-based Performance Management: Experiences from Swedish Central Government." Public Performance and Management Review 31(2007) : 275-288. eScholarID:1g111 | DOI:10.2753/PMR1530-9576310206
  • Modell, S. "Institutional and Negotiated Order Perspectives on Cost Allocations: The Case of the Swedish University Sector." European Accounting Review 15(2006) : 219-251. eScholarID:1b10343 | DOI:10.1080/09638180500252144
  • Modell, S. "Students as Consumers? An Institutional Field-level Analysis of the Construction of Performance Measurement Practices." Accounting, Auditing and Accountability Journal 18(2005) : 537-563. eScholarID:1b10345 | DOI:10.1108/09513570510609351
  • Modell, S. "Triangulation between Case Study and Survey Methods in Management Accounting Research: An Assessment of Validity Implications." Management Accounting Research 16(2005) : 231-254. eScholarID:1b10344 | DOI:10.1016/j.mar.2005.03.001
  • Modell, Sven. "Performance Management in the Public Sector: Past Experiences, Current Practices and Future Challenges." Australian Accounting Review 15, no. 37(2005) : 56-66. eScholarID:1g35 | DOI:10.1111/j.1835-2561.2005.tb00304.x
  • Modell, S. "Performance Measurement and Institutional Processes: A Study of Managerial Responses to Public Sector Reform." Management Accounting Research 12(2001) : 437-464. eScholarID:1b10346 | DOI:10.1006/mare.2001.0164