Dr Reaven Yu obtained his Ph.D. degree at the Copenhagen Business School in Denmark. He has developed a research profile of understanding the role of accounting as an organisational and social practice in various contexts. His interest in sociology of accounting contributes to the scholarly discussion on the understanding of the complex and dynamic relationships between accounting, technologies and decision making. This includes the use of big data-oriented management accounting in fast response contexts such as Formula One racing and on platform organisations. Recently, Reaven has started focusing on understanding the dynamics between the accounting profession, markets and initiatives of the state. He is also keen on developing scholarly activities other than those focusing on producing publications in the community of interpretive accounting research.
Dr Reaven Yu is an international scholar with research focus on understanding the role of accounting as an organisational and social practice in various ocontexts. His empirical research uses a qualitative approach and attempts to develop new ways of understanding the relationships between accounting, technologies and the worldly practices they create. He is interested in the translations and interpretations of accounting representations such as forecasts and performance measures within the contexts they help to manage. He is also interested in understanding the role of disruptive technologies such as artificial intelligence in accounting and finance settings.His interests include:
- Implementation of management accounting technologies;
- Performance Management; and
- Use of disruptive technologies such as AI in accounting and finance settings
Selected publications
(Copenhagen Business School Press, 2013)
Publications
Books
- Yu, L. (2013). Fabricating an S&OP process: circulating references and matters of concern. Copenhagen, Denmark: Copenhagen Business School Press.
Journals
- Chahed, Y., Charnock, R., Du Rietz, S., Lennon, N., Palermo, T., Parisi, C., Pflueger, D., Sundstrom, A., Toh, D., Yu, L. (2025). The value of research activities "other than" publishing articles: reflections on an experimental workshop series. Accounting, Auditing and Accountability Journal, 38(1), 90-114. [More Information]
- Chua, W., Dai, N., Tan, Z., Yu, L. (2024). Researching the accounting-state-market dynamic in China: A literature review and research agenda. The British Accounting Review, 56(5), 101444. [More Information]
- Yu, L., Huber, C. (2023). How accounting research understands performativity: effects and processes of a multi-faceted notion. Qualitative Research in Accounting and Management, 20(5), 704-738. [More Information]
Conferences
- Yu, L., Tan, Z. (2019). Modes of Constitution: Acting on distances: aesthetic creativity and nurturing of relationality in a small professional service firm. The EGOS and Organization Studies Kyoto Workshop 2019, Kyoto, Japan: European Group for Organizational Studies (EGOS).
- Yu, L., Huber, C. (2018). Modes of Constitution: an Essay on Accounting Performativity. 41st Annual European Accounting Association Congress, Milan, Italy, 30 May - 1 June 2018: European Accounting Association.
- Yu, L. (2013). Fabricating an S&OP process: accounting as matters of concern and a Poincare Disk. 7th Asia Pacific Interdisciplinary Research in Accounting (APIRA), Kolbe, Japan: Asia Pacific Interdisciplinary Research in Accounting (APIRA).
2025
- Chahed, Y., Charnock, R., Du Rietz, S., Lennon, N., Palermo, T., Parisi, C., Pflueger, D., Sundstrom, A., Toh, D., Yu, L. (2025). The value of research activities "other than" publishing articles: reflections on an experimental workshop series. Accounting, Auditing and Accountability Journal, 38(1), 90-114. [More Information]
2024
- Chua, W., Dai, N., Tan, Z., Yu, L. (2024). Researching the accounting-state-market dynamic in China: A literature review and research agenda. The British Accounting Review, 56(5), 101444. [More Information]
2023
- Yu, L., Huber, C. (2023). How accounting research understands performativity: effects and processes of a multi-faceted notion. Qualitative Research in Accounting and Management, 20(5), 704-738. [More Information]
2020
- Yu, L., Mouritsen, J. (2020). Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the 'demand chain'. Accounting, Organizations and Society, 84, 101129. [More Information]
2019
- Yu, L., Tan, Z. (2019). Modes of Constitution: Acting on distances: aesthetic creativity and nurturing of relationality in a small professional service firm. The EGOS and Organization Studies Kyoto Workshop 2019, Kyoto, Japan: European Group for Organizational Studies (EGOS).
2018
- Yu, L., Huber, C. (2018). Modes of Constitution: an Essay on Accounting Performativity. 41st Annual European Accounting Association Congress, Milan, Italy, 30 May - 1 June 2018: European Accounting Association.
2013
- Yu, L. (2013). Fabricating an S&OP process: accounting as matters of concern and a Poincare Disk. 7th Asia Pacific Interdisciplinary Research in Accounting (APIRA), Kolbe, Japan: Asia Pacific Interdisciplinary Research in Accounting (APIRA).
- Yu, L. (2013). Fabricating an S&OP process: circulating references and matters of concern. Copenhagen, Denmark: Copenhagen Business School Press.