Personal profile

Research areas

Management Accounting and Control practices in organizations emphasizing the study of interaction, learning and strategic management. I am currently working on a project with Japanese collaborators on questions of accountability and responsibility accounting in developing businesses for management control of innovation and entrepreneurial management settings. This subject area is new and growing. I am also interested in Business Controlling and its functionality in practice in different contexts and how successful cost management and control is accomplished. To undertake comparative studies between Western and Japanese contexts of this subject was an idea developed at an International Workshop that I held in Kolding in August 2022 and further elaborated during Research Stays and Workshops in Japan.

Research information


​Case study method, qualitative method, mixed method, comparative studies, and conceptualization from use of theory and literature. Recently, experimental interventionist research methods is considered.


​Critical Theory and Theory of Practice. During the years I have developed my interest and use of theory from reading Habermas to become interested also in Bourdieu’s theory of practice to an interest in ‘the practice turn’ in both management accounting research and Strategy Research (Mainly as expressed by Ahrens & Chapman and Whittington)

​At the disciplinary level I mainly work with theory of costing and cost systems, management control, experiential learning as well as strategic management, dynamic capabilities, innovation (technology management), business development and entrepreneurship and organization.

Paper Examples

​Use of Management Accounting and Control concepts from a Theory of Practice Perspective:

​Piihl, J., & Rasmussen, J. S. (2013). Course Evaluation Systems for Open-ended Quality Enhancement. In C. Nygaard, N. Courtney, & P. Bartholomew (Eds.), Quality Enhancement of University Teaching and Learning. Oxfordshire: LIBRI Publishing.

​Conceptualizing how case study method can enhance research into practice of Management Control:

​Rasmussen, J. S. (2016). Casestudieforskning i økonomistyring som læringsaktivitet og kompetenceforøgelse. In P. N. Bukh & B. T. Kristensen (Eds.), Festskrift til Poul Israelsen - Perspektiver på økonomistyringen (pp. 311-327). København: Jurist- og Økonomforbundets Forlag.

​Currently working in Collaboration with Professor Kohji Yoshikawa from KGU in Osaka on a comparative case study between Denmark and Japan for a paper on Management Accounting and Control for Innovation and Entrepreneurial Management.

​In the planning for an international paper development workshop (Japan/ DK) and more…



Education1997 – 2002 Ph.D.student, University of Southern Denmark, Supervised by Professor Poul Israelsen1996 M.Sc. (Business Administration) Southern Denmark Business School1992 Post Graduate Diploma in education, SEL1992 Bs.Com. (Marketing) Southern Denmark Business School1991 Education in teaching and practise, SEL1985-1998 B.Sc.(Econ) Southern Denmark Business SchoolWork / Employments2002 - University of Southern Denmark - Teaching and researching1997 - 2002 Ph.D. student, University of Southern Denmark1993 – 1994 Teacher and course manager employed by the Danish federation of Unions (LO) / Esbjerg folk High School - Education of Shop Stewards and Members of Company Boards1988 – 1993 Teacher and class teacher at Esbjerg commercial high school1977 – 1985 White colour worker in the Danish veterinary sector

Research areas

  • Performance Evaluation
  • Business Controlling
  • Interactive Control
  • Cost Management
  • Management Control and Innovation
  • Management Control and Entrepreneurial Settings
  • Higher Education
  • Educational Organisation and Management

Collaborations and top research areas from the last five years

Recent external collaboration on country/territory level. Dive into details by clicking on the dots or