On 09.07.2024, Prof. Dr. Martin Messner (University of Innsbruck) visited the University of Passau at the invitation of the Chair of Accounting and Auditing. As part of the AFT Brown Bag Seminar, he presented his paper with the title "Innovating through combining: How consulting firms re-theorize a control practice". In his paper, he examines how consulting firms (re-)theorize management accounting and control practices in published texts. Using the example of zero-based budgeting, he shows that existing control practices are re-theorized, i.e. combined with other control practices, to manage tensions between continuity and novelty. Prof. Dr Martin Messner's visit also included office visits with doctoral students.