
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.
Academic Articles
2025
Constructing an accountability regime for proxy advisors: An organizational roles perspective
ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 38 (1), 321-348
Academic Articles
2025
This Is Not an Experiment: Using Vignettes in Qualitative Accounting Research
ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 38 (1), 418-440
Academic Articles
2023
Business unit controllers’ credibility and the hardening of local forecasts
CONTEMPORARY ACCOUNTING RESEARCH
Academic Articles
2023
Do accounting disclosures help or hinder individual donors’ trust repair after negative events?
ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 36, 1078-1109
Academic Articles
2021
Persistent but adaptable – the path dependent development of German cost accounting
JOURNAL OF ACCOUNTING & ORGANIZATIONAL CHANGE, 17, 471-493
Other Intellectual Contributions
2019
Deutsche Kostenrechnung - acht Empfehlungen zur Gestaltung ihrer Veränderung
DER BETRIEB, 72(11), 557-563
Academic Articles
2018
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
Self-Service BI — Fluch oder Segen?
CONTROLLING & MANAGEMENT REVIEW, 62, 24-31
Academic Articles
2018
Self-Service BI — Mehr Personalisierung oder bewährte Standardisierung des MIS?
WIRTSCHAFTSINFORMATIK & MANAGEMENT, 10, 20-25
Chapters
2017
Changing the speed and format of information provision
In: The Routledge Companion to Accounting Information Systems, Martin Quinn, Erik Strauss Routledge, 94-107