Jyväskylä University School of Business and Economics

Management Accounting (MA)

The MA research group focuses on management accounting both in business and in public sector. Research group focuses particularly on empirical research aiming to make theoretically high level research with practical relevance. Group often employs theories like institutional theory or actor-network theory as interpretative theories in their studies.

Research is focused on questions that are often related to:

  • management accounting change
  • management accounting information systems
  • different roles and ways of organizing management accounting and financial control
  • management control
  • public sector management accounting
  • social and environmental management accounting
  • different special topic areas of management accounting like cost accounting, performance measurement, financial control and quality costing

Majority of research is conducted by applying qualitative methodology like interpretative case studies or action research, but also some studies using quantitative methodology are conducted.

The group is cooperating nationally and internationally. Main partners are Manchester Business School, University of Richmond, Complutense University of Madrid, Aalto University, University of Oulu and Turku School of Economics.

Several doctoral theses as well as master’s thesis have been completed or are under preparation within research group of management accounting.

The management accounting research group is led by Professor Jukka Pellinen and Professor Marko Järvenpää. It is named as potentially promising research field by the research evaluation panel 2010 and it is also one strategic focus area of the School of Business and Economics.

Research Output

The members of the management accounting research group have recently published in journals like Accounting, Organizations and Society, European Accounting Review, Management Accounting Research, Accounting, Auditing and Accountability Journal, Financial Accountability and Management, Business Horizons, Qualitative Research in Accounting and Management, Journal of Accounting and Organizational Change and International Journal of Accounting Information Systems.

Group Members



JSBE research seminar

Seminar for everyone interested in high quality research in economics and business economics (program).