Accounting change

The Accounting Change (ACC) research group includes researchers with broad interests in the changing role of accounting in organizations and society. Our approach in research is often interdisciplinary and we pursue research across diverse areas of accounting, particularly at the interface of digital technologies, history, management, organization studies, sociology, and law.

Overview

Core fields of research

Sustainable business and economics

Research areas

Digital business and economy

Faculty

School of Business and Economics

Research group description

The main research themes of the Accounting Change (ACC) group are in the fields of management accounting, public sector accounting, financial reporting, audit, and accounting regulation. Topics of interest include, for example, the following:

Strategic management accounting
Public sector accounting
Sustainability accounting and sustainable finance
Accounting systems, ICT, and new ways of organizing accounting and the changing accounting work
Financial accounting, reporting, auditing, internal auditing, and tax regulation.

Current

Members

Research group

Group leaders

Members

Antti Rautiainen

Professor, Vice Dean

Anna-Maija Lantto

Assistant Professor

Senior Lecturer

Senior Lecturer

Senior Lecturer

Senior Lecturer

Anniina Kinnunen

Postdoctoral Researcher

Publications

Publications

Publication

2024

Does managerial pay disparity influence BHC default risk?

International Review of Economics and Finance.

Ali, Searat

Iqbal, Jamshed

Malik, Ihtisham

Rahman, Dewan

Publication

2024

Quo vadis, internal auditing? : A vision for internal auditing in 2030

International Journal of Auditing.

Jokipii, Annukka

Rautiainen, Antti

Publication

2024

Taking Carbon into Account in Capital Budgeting : A Field Study of Municipal Energy Companies in Finland

Social and Environmental Accountability Journal.

Hyvönen, Timo

Laine, Matias

Pellinen, Jukka

Publication

2024

Towards fluid role identity of management accountants : A case study of a Finnish bank

The British Accounting Review.

Rautiainen, Antti

Scapens, Robert

Järvenpää, Marko

Auvinen, Tommi

Sajasalo, Pasi

Publication

2023

Accounting in Identity Regulation : Producing the Appropriate Worker

European Accounting Review.

Vaivio, Juhani

Järvenpää, Marko

Rautiainen, Antti

Publication

2023

Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment

International Journal of Accounting Information Systems.

Järvenpää, Marko

Hoque, Zahirul

Mättö, Toni

Rautiainen, Antti

Publication

2023

From vernacular accounting to standardized PMS : Logic multiplicity in a cooperative bank

Responsible Finance and Digitalization. Routledge.

Kinnunen, Anniina

Järvenpää, Marko

Rautiainen, Antti

Publication

2023

Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making : An Interpretive Case Study

South Asian Journal of Business and Management Cases.

Teittinen, Henri

Pellinen, Jukka

Järvenpää, Marko

Publication

2023

Pitääkö olla huolissaan? : tilintarkastajien ajatuksia havaitsemisriskistä

Tilintarkastus ja evaluaatio. Tampere University Press.

Pajunen, Kati

Rautiainen, Antti

Saastamoinen, Jani

Publication

2023

The formation of municipal risk management : a comparison of seven cities

Journal of Public Budgeting, Accounting and Financial Management.

Sippola, Kari

Pellinen, Jukka

Rautiainen, Antti

Mättö, Toni

Voutilainen, Vesa

Publication

2022

Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization

Accounting, Auditing and Accountability Journal.

Rautiainen, Antti

Mättö, Toni

Sippola, Kari

Pellinen, Jukka O.

Publication

2022

Effects of contextual variables on strategic investment decision-making styles : An empirical study from Pakistan

Asia Pacific Management Review.

Imran, Sehar

Rautiainen, Antti