FH-Prof. Mag. Dr.
Michael Kuttner, BSc, MSc
Head of Academic Area Accounting & Financial Management
Senior Lecturer
Department Business and Tourism
Senior Lecturer
Department Business and Tourism
Location: Campus Urstein
Room: Urstein - 224
Room: Urstein - 224
T: +43-50-2211-1129
E: michael.kuttner@fh-salzburg.ac.at
W: https://www.linkedin.com/in/michael-kuttner-729828314/
E: michael.kuttner@fh-salzburg.ac.at
W: https://www.linkedin.com/in/michael-kuttner-729828314/
Teaching
BWL-B | 2. SS 2026 | Capital Budgeting | IL
BWLB-B | 4. SS 2026 | Cost Management | IL
KMUB-B | 2. SS 2026 | SME Lab 1: Analysis / Problem / Objective | PT
KMUB-B | 4. SS 2026 | Innovation Lab 3 | PT
WIN-B | 4. SS 2026 | Management Accounting | IL
Focus
- Corporate Social Responsibility
- Entrepreneurship
- Family Businesses
- Management Accounting
- Management Control Systems
- Resilience
- Small and Medium-sized Enterprises
- Sustainability
- Risk Management
Current Publications
- ESG-Kriterien von kleinen und mittleren Familienunternehmen – Eine Perspektive österreichischer Kreditinstitute
2026 - Family SMEs in Times of Multiple Crises: A Cross-Country Exploration of Resilience Strategies
2026 - Institutional pressures on AI adoption in management accounting: Evidence from SMEs and implications for education
This qualitative study examines how normative institutional pressures infuence the adoption of artificial intelligence (AI) in management accounting and how these pressures shape the transformation of...
2026