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

University Teacher

Anniina Kinnunen

Postdoctoral Researcher

Publications

Publications

Publication

2018

Nordic Experiences of Co-Operative Compliance Programmes : Comparisons and Recommendations

FairTax : Working Paper series. Umeå University.

Larsen, Lotta Björklund

Boll, Karen

Brögger, Benedicte

Kettunen, Jaana

Potka-Soininen, Tuulia

Pellinen, Jukka

Johansen, Mette Brehm

Aziz, Kiran

Publication

2018

Technological and Economic Factors Determining ICT Level : Evidence from Rural Micro-Businesses in Democratic Republic of Congo

Journal of International Development.

Perez-Estebanez, Raquel

Urquía-Grande, Elena

Rautiainen, Antti

Publication

2017

Hyvinvoinnin teoriat hyvinvoinnin edistämisessä ja poliittisessa päätöksenteossa

Hallinnon tutkimus.

Niemi, Ilkka Petteri

Rautiainen, Antti

Kannasoja, Sirpa

Haapakoski, Kaisa

Pellinen, Jukka

Mäntysaari, Mikko

Publication

2017

Institutional Logics in Police Performance Indicator Development : A Comparative Case Study of Spain and Finland

European Accounting Review.

Rautiainen, Antti

Urquía-Grande, Elena

Muñoz-Colomina, Clara

Publication

2017

Perspectives on Relevance : the Relevance Test in the Constructive Research Approach

Management Accounting Research.

Rautiainen, Antti

Sippola, Kari

Mättö, Toni

Publication

2017

Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts

International Journal of Accounting and Finance.

Mättö, Toni

Järvenpää, Marko

Rautiainen, Antti

Sippola, Kari

Publication

2017

Talousjohtaminen

Alma Talent.

Pellinen, Jukka

Publication

2017

The effectiveness of rural versus urban nonprofit organisations in the Democratic Republic of Congo

Third World Quarterly.

Urquía-Grande, Elena

Rautiainen, Antti

Pérez-Estébanez, Raquel

Publication

2016

Cost Management in the Public Sector : Legitimation Behaviour and Relevant Decision Making

Financial Accountability and Management.

Mättö, Toni

Sippola, Kari

Publication

2016

Performance measurement system in the situation of simultaneous vertical and horizontal integration

International Journal of Operations and Production Management.

Pellinen, Jukka

Teittinen, Henri

Järvenpää, Marko

Publication

2016

The Role of Charisma in Accounting Change

Electronic Journal of Business Ethics and Organization Studies.

Pajunen, Kati

Virtanen, Aila

Publication

2015

Dynamics of Creating a New Role for Business Controllers

Nordic Journal of Business.

Hyvönen, Timo

Järvinen, Janne

Pellinen, Jukka