Leona Wiegmann is an Associate Professor of Management Control. 

Her research interests focus on the dynamics within management accounting practices and their evolution, particularly regarding the impact of digitalisation on how accounting information is generated and used, both within organisational tensions and in communication with external stakeholders. Through her research, she explores three interrelated key themes: the interplay of digital technologies and human actors within accounting practices, the evolving role of management accountants, and the engagement of accounting practices with external stakeholders.

Leona primarily utilises qualitative methodologies, including field studies and innovative techniques such as vignettes and netnographies. In this way, she has explored issues related to forecasting, anticipatory control, performance management, and accountability. Her research contributes to the accounting and organisational studies literature, as evidenced by book chapters, professional journals, and reputable international peer-reviewed publications, including Contemporary Accounting Research and Accounting, Auditing & Accountability Journal.

She completed her doctoral degree at WHU – Otto Beisheim School of Management (Vallendar, Germany). Prior to joining ESCP, she held a faculty position at WHU – Otto Beisheim School of Management and a tenured faculty position at Monash University (Melbourne, Australia).

Open to supervise PhD students. 

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14 publications

Academic Articles

2025

WIEGMANN, L., D. LAMBERT

Constructing an accountability regime for proxy advisors: An organizational roles perspective

ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 38 (1), 321-348

Academic Articles

2025

WIEGMANN, L., A. CONRATH-HARGREAVES, Z. GUO, M. HALL, R. KOBER, R. PUCCI, P. THAMBAR, T. THIAGARAJAH

This Is Not an Experiment: Using Vignettes in Qualitative Accounting Research

ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 38 (1), 418-440

Academic Articles

2023

WIEGMANN, L., L. PETRIKOWSKI, L. GORETZKI

Business unit controllers’ credibility and the hardening of local forecasts

CONTEMPORARY ACCOUNTING RESEARCH

Academic Articles

2023

GUO, Z., M. HALL, L. WIEGMANN

Do accounting disclosures help or hinder individual donors’ trust repair after negative events?

ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 36, 1078-1109

Academic Articles

2021

WEBER, J., L. WIEGMANN

Persistent but adaptable – the path dependent development of German cost accounting

JOURNAL OF ACCOUNTING & ORGANIZATIONAL CHANGE, 17, 471-493

Other Intellectual Contributions

2019

WIEGMANN, L., J. WEBER, U. SCHÄFFER

Deutsche Kostenrechnung - acht Empfehlungen zur Gestaltung ihrer Veränderung

DER BETRIEB, 72(11), 557-563

Academic Articles

2018

GORETZKI, L., E. STRAUSS, L. WIEGMANN

Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems

CONTEMPORARY ACCOUNTING RESEARCH, 35, 1888-1916

Academic Articles

2018

WEBER, J., L. WIEGMANN

Self-Service BI — Fluch oder Segen?

CONTROLLING & MANAGEMENT REVIEW, 62, 24-31

Academic Articles

2018

WEBER, J., L. WIEGMANN

Self-Service BI — Mehr Personalisierung oder bewährte Standardisierung des MIS?

WIRTSCHAFTSINFORMATIK & MANAGEMENT, 10, 20-25

Chapters

2017

WIEDEMANN, N. J. B., L. WIEGMANN

Changing the speed and format of information provision

In: The Routledge Companion to Accounting Information Systems, Martin Quinn, Erik Strauss Routledge, 94-107