Mag. Dr. Martin Altenburger

Wissenschaftlicher Mitarbeiter


  • (Virtual) Office Hours: Monday, 11:00 - 12:00. Please contact me via e-mail in advance.
  • Office 04.603, Oskar-Morgenstern-Platz 1, 1090 Vienna, Austria
  • T: +43-1-4277-38008
  • E-Mail:


  • 2015: Doctoral Degree in Accounting (Dr. rer.soc.oec.), Vienna University of Economics and Business
  • 2011: Master's Degree in Business Administration (Mag. rer.soc.oec.), Vienna University of Economics and Business

Professional Experience

  • since 2016: University Assistant post doc, University of Vienna, Faculty of Business, Economics and Statistics, Department of Accounting, Innovation and Strategy
  • 09-11/2019: Visiting Researcher, Technische Universität Bergakademie Freiberg, Faculty of Business Administration, Germany
  • 2012-2016: University Assistant prae doc, Vienna University of Economics and Business, Department of Finance, Accounting and Statistics, Management Accounting and Control Group
  • 2010-2011: eDeveloper Accounting & Management Control 2, Vienna University of Economics and Business, Institute for Strategy and Managerial Accounting

Current Teaching

  • Master Courses in Accounting:
    • Spreadsheet Accounting
    • Readings in Management Accounting

Research Interests

  • Martin Altenburger mainly focuses on experimental research in accounting. His research incorporates theory from economics, psychology, and other social sciences to provide insights into accounting issues. In particular, he studies how social preferences, mood, and motivated reasoning influence internal reporting honesty. He also investigates the effects of corporate giving and different contract frames on employees’ performance. Other work examines the impact of horizontal monitoring on tax compliance and tax planning, the effects of the design of targets and tasks on employee motivation, and the intentions to whistleblow accounting fraud.


  • Altenburger, M. (2021). Mood and Honesty in Budget Reporting. Management Accounting Research. 50, 100707. doi:
  • Altenburger, M. (2017). The Effect of Injunctive Social Norms and Dissent on Budget Reporting Honesty. Journal of International Accounting Research, 16(2), 9-31. doi: 10.2308/jiar-51744