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

Anna-Maija Lantto

Assistant Professor

Senior Lecturer

Senior Lecturer

Senior Lecturer

Senior Lecturer

University Teacher

Anniina Kinnunen

Postdoctoral Researcher

Publications

Publications

Publication

2022

The value-relevance of social media activity of Finnish listed companies

International Journal of Accounting and Information Management.

Rautiainen, Antti

Jokinen, Jonna

Publication

2022

Vernacular budgeting and accounting routines : a longitudinal constructive case study

Journal of Public Budgeting, Accounting and Financial Management.

Mättö, Toni

Järvenpää, Marko

Peura, Pekka

Kangasjärvi, Merja

Lehtinen, Harri

Publication

2021

Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia

Evaluation and Program Planning.

Urquía-Grande, Elena

Lorain, Marie-Anne

Rautiainen, Antti Ilmari

Cano-Montero, Elisa Isabel

Publication

2021

Do key audit matters (KAMs) matter? : Auditors’ perceptions of KAMs and audit quality in Finland

Managerial Auditing Journal.

Rautiainen, Antti

Saastamoinen, Jani

Pajunen, Kati

Publication

2021

Reputation and financial reporting in Finnish public organizations

Journal of Public Budgeting, Accounting and Financial Management.

Rautiainen, Antti

Luoma-aho, Vilma

Publication

2021

Sustainability in executive remuneration : A missing link towards more sustainable firms?

Journal of Cleaner Production.

Hartikainen, Heta

Järvenpää, Marko

Rautiainen, Antti

Publication

2021

The Chain of Control in Results-based Management in Finnish Universities

Public Sector Reform and Performance Management in Developed Economies. Routledge.

Järvenpää, Marko

Kallio, Kirsi-Mari

Kallio, Tomi

Rautiainen, Antti

Publication

2020

A digital divide and its determinants : leaders and laggards in the digitalisation of Finnish accounting firms

International Journal of Accounting, Auditing and Performance Evaluation.

Pajunen, Kati

Saastamoinen, Jani

Reijonen, Helen

Sjögrén, Helena

Syrjä, Pasi

Publication

2020

Exploring management control system typologies : an organisation-level view

Journal of Accounting and Organizational Change.

Jukka, Tapio

Pellinen, Jukka

Publication

2020

Legitimacy and relevance of a performance measurement system in a Finnish public-sector case

Qualitative Research in Accounting and Management.

Mättö, Toni

Anttonen, Jenna

Järvenpää, Marko

Rautiainen, Antti

Publication

2020

Practitioner views of goodwill accounting under US GAAP

Journal of Applied Accounting Research.

Saastamoinen, Jani

Djatej, Arsen

Pajunen, Kati

Gorton, M. David

Publication

2019

Goodwill and Ethics : Evidence from Finland

Electronic Journal of Business Ethics and Organization Studies.

Vallius, Suvi

Virtanen, Aila

Rautiainen, Antti

Järvenpää, Marko