Rautiainen Antti, Associate Professor / Apulaisprofessori

Rautiainen Antti, Associate Professor / Apulaisprofessori


Dr. Antti Rautiainen is Associate Professor (Tenure track) in accounting at the Jyväskylä University School of Business and Economics. He got his doctoral degree in 2010. He was born on July 18th 1975 in Oulu, Finland. He obtained his Master’s degree (in 1999) and his Licentiate of Science degree (in 2004) also from the University of Jyväskylä, Finland. He has worked in various positions at the University of Jyväskylä since 1998. Currently he guides both master and bachelor theses as well as teaches financial accounting, research methodology, valuation and ERP system use as well as computer exercises. His current areas of research interest include case research, performance measurement and public sector accounting. His dissertation discussed the interplay of institutional and other pressures in Finnish public sector performance measurement. He is a SAP certified business associate with SAP ERP 6.0 system. He has received the Lecturer of the Year award by the School of Business and Economics students in 2001 and 2010. He completed the teacher pedagogic studies in 2012. He is married and has two children. Since 30.12.2016 he is also a docent of the University of Tampere Faculty of Management.

Areas of Interest

Financial & management accounting, public sector accounting, performance measurement, valuation.

Research Areas

Management Accounting, Performance measurement, Corporate Governance, Financial Reporting, Public sector accounting, Case research.

Recent Publications (e.g.)

  • Pellinen, J., Mättö, T., Sippola, K. & Rautiainen, A. (Accepted). Blame game or dialoque? Financial, professional and democratic accountabilities in a complex health care setting. Accounting, Auditing & Accountability Journal. 
  • Urquia-Grande, E., Rautiainen, A. & Perez-Estebanez, R. (2017). The effectiveness of rural versus urban nonprofit organizations in the Democratic Republic of Congo. Third World Quarterly. 38(9), 2129-2142.
  • Rautiainen, A., Sippola, K. & Mättö, T. (2017). Perspectives on relevance: The relevance test in the constructive research approach. Management Accounting Research. 34, 19-29.
  • Rautiainen, A., Urquía-Grande, E. & Muñoz-Colomina, C. (2017). Institutional logics in police performance indicator development: a comparative case study of Spain and Finland. European Accounting Review. 26 (2).
  • Rautiainen, A., Mättö, T., Sippola, K. & Pellinen J. (2015). ”Kontrollikuutio: riskipainotettu kustannusvaikuttavuuden analyysi- ja johtamismalli kunnallisessa perusterveydenhuollossa”. Hallinnon Tutkimus, 34 (4), 281–296.
  • Rautiainen, A. & Scapens, R.W. (2013). Path-dependencies, constrained transformations and dynamic agency. An accounting case study informed by both ANT and NIS. Qualitative Research in Accounting & Management, vol. 10 (2), 100–126. (Outstanding Paper Award in QRAM 2013.)
  • Malkamäki, M. & Rautiainen, A. (2013). Laskentatoimi ja etiikka: rahastonhoitajien ja tilintarkastajien eettisten arvojen vertailua. Liiketaloudellinen Aikakauskirja. 62 (2), 115-129.
  • Rautiainen, A. & Järvenpää, M. (2012). Institutional logics and responses to performance measurement systems. Financial Accountability & Management Journal. 28 (2), 164-188.
  • Rautiainen, A. (2012). Kustannusvaikuttavuuden mittareiden kehittäminen sosiaalityössä. Kunnallistieteellinen Aikakauskirja. 40 (1), 31-42.
  • Rautiainen, A. (2010). Contending legitimations: performance measurement coupling and decoupling in two Finnish cities. Accounting, Auditing & Accountability. 23 (3), 373–391.
  • Rautiainen, A. (2009). The interrelations of decision-making rationales around BSC adoptions in Finnish municipalities. International Journal of Productivity and Performance Management. 58 (8), pp. 787–802.
  • Rautiainen, A. (2008). Distance and coupling: analyzing the pressures of accounting change in a city. Journal of Accounting and Organizational Change, 4 (3), 270–288.
  • Pirjetä, A. & Rautiainen, A. (2006). ESO valuation under IFRS 2: considerations of agency theory, risk aversion and the binomial model, The ICFAI Journal of Accounting Research. October. vol. 5 (4), 16–37. ICFAI University Press. Hyderabad, India. (Working Paper also in Helsinki School of Economics W-384/2005.)

Teaching (list of courses)

  • YLAA3110 Financial Accounting (Autumn)
  • YLAS4120 Financial statement analysis and valuation (Spring)
  • Master's & Candidate theses 
  • SAP, Excel, SPSS & other computer demonstrations and exercises (All year).

Antti Rautiainen has also taught, for example, Research methods, Consolidation of financial statements and Activity-Based Costing exercises.

The hobbies of Antti Rautiainen include music and sports.

(See a brief video about accounting in JSBE: https://www.youtube.com/watch?v=eWlQ9Pdb1Xg .)