Department of Management

Niels Joseph Lennon

Assistant Professor

Niels Joseph Lennon
See relations at Aarhus University


Assistant Professor, Ph.D.


Niels Joseph Lennon is interested in how accounting calculations construct certain visualisations of organisations and how these visualisations and their construction affects decision making and the justification of managers' actions.


Niels' Ph.D. thesis is a critical examination and questioning of accounting as representation, with special focus on how accounting can be conceptualised as assembling certain understandings of what the organisation is and which management decisions are considered to be good and bad for the organisation. The thesis argues that accounting could be understood as constituting simulacra of the organisation and analyses how these simulacra affect decision making and justifications of actions.


Research interests

Performance Management (management accounting)

Science and Technology Studies (STS)

Constructivist and poststructuralist research traditions


Teaching activities

Foundations of Management Accounting Research (M.Sc.)

Økonomistyring (B.Sc.)

Omkostninger og Regnskab (B.Sc.)

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