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

Jukka Pellinen

Professor

Members

Postdoctoral Researcher

Publications

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

Publication

2019

Innovation through implementation of a quality improvement method : A finnish public-sector case

The TQM Journal.

Mättö, Toni

Publication

2019

Institutionalization of Strategy and Management Accounting Change in a Cooperative Bank

Electronic Journal of Business Ethics and Organization Studies. Vol. 24, No. 2. Special issue: Implications of Digitalization on Organizations and Leadership. Electronic Journal of Business Ethics and Organization Studies.

Kinnunen, Anniina

Publication

2019

Measures for Police Performance in Spain and Finland

Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer.

Rautiainen, Antti

Urquía-Grande, Elena

Muñoz-Colomina, Clara

Publication

2019

Paraneeko tilintarkastuksen laatu keskeisten seikkojen raportoimisella tilintarkastuskertomuksessa? : tilintarkastajien näkökulma

Talous, sääntely, ohjaus. Tampere University Press.

Pajunen, Kati

Rautiainen, Antti

Saastamoinen, Jani

Publication

2019

Riskien hallinnan käytännöt Suomen suurimmissa kaupunkikonserneissa

Kunnallisalan kehittämissäätiön Julkaisu.

Pellinen, Jukka

Voutilainen, Vesa

Sippola, Kari

Mättö, Toni

Rautiainen, Antti

Publication

2018

Approaches to Learning, Wellbeing, Study Success and Employment Expectations in a Finnish Business School

Nordic Journal of Business.

Rautiainen, Antti

Tohmo, Timo

Publication

2018

Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting

Accounting, Auditing and Accountability Journal.

Pellinen, Jukka

Mättö, Toni

Sippola, Kari

Rautiainen, Antti

Publication

2018

E-government implementation : transparency, accessibility and usability of government websites

International E-Government Development. Palgrave Macmillan.

Alcaraz-Quiles, Francisco J.

Urquia-Grande, Elena

Muñoz-Colomina, Clara I.

Rautiainen, Antti

Publication

2018

Enhanced Customer Cooperation : Experiences with cooperative compliance in Finland

FairTax : Working Paper series. Umeå University.

Potka-Soininen, Tuulia

Pellinen, Jukka

Kettunen, Jaana