Accounting and finance
Research and teaching in accounting and finance covers the areas of management accounting, financial accounting (including auditing) and finance. The fundamental issues within accounting and finance are profitability of economic units, cost efficiency, the balance of finance and generating information to meet the needs of investors, financial markets and other stakeholders.

Latest doctoral dissertations


Latest publications

"Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation"
Pfister, J.  Lukka, K. (in press). The Accounting Review.
"Paying taxes is losing money": A qualitative study on institutional logics in the tax consultancy field in Romania"
Apostol, O. - Pop, A. (in press). Critical Perspectives on Accounting.
"Time rationalities: Complementing "the orientation from the present" and the focus on "short" and "long terms" in performance measurement"
Chakhovich, T. (2018). Accounting, Auditing & Accountability Journal, 31(8).
"Controllers' use of informational tactics"                                     
Goretzki, L. – Lukka, K. – Messner, M. (2018). Accounting and Business Research, 48(6), 700-726.

"The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia"
Argento, D. - Peda, P. - Grossi, G. (2018). Public Administration and Development, 38 (1), 39-49.
"Voluntary Audit Committee, Network Centrality and Accrual Estimation Errors"
Fredriksson A. – Kankaanpää J. (2018). Nordic Journal of Business, 66 (4).

"Loan managers' decisions and trust in entrepreneurs in different institutional contexts"
Moro A. – Fink M. – Maresch D. – Fredriksson A. (2018). Entrepreneurship & Regional Development, 30(1-2).

"Audit Committee Adoption and Firm Value: Evidence from UK Financial Institutions"
Agyemang-Mintah, Peter – Schadewitz, Hannu (2018). International Journal of Accounting & Information Management, 26(1), 205-226.
"Gender Diversity and Firm Value: Evidence from UK Financial Institutions"
Agyemang-Mintah, Peter – Schadewitz, Hannu (2018). International Journal of Accounting & Information Management, 26(3).
"AIS and Decision-Making"
Granlund, Markus – Teittinen, Henri (2017). In Quinn, Martin – Strauss, Erik (eds). The Routledge Companion to Accounting Information Systems. Routledge, Taylor and Francis, Oxfordshire, UK. ISBN: 978-1-317-29734-5 (HB); 978-1-315-64721-0 (eB).
"The dynamics of the academic discourse on the role change of management accountants – a Finnish perspective"
Lukka, Kari – Järvenpää, Marko (2017). The dynamics of the academic discourse on the role change of management accountants – a Finnish perspective. In Goretzki, L. & Strauss, E. (eds). The Role of the Management Accountant: Local Variations and Global Influences. Routledge, Taylor and Francis, Oxfordshire, UK. ISBN: 978-1-138-94135-9 (HB); 978-1-315-67373-8 (eB).

"Much ado about nothing? Interest and non-interest products and services: Their impact on small banks' margins"
Fredriksson, Antti – Maresch, Daniela – Moro, Andrea (2017). Cogent Economics & Finance, 5(1).

"When the Going Gets Tough, the Tough Get Going"
Fredriksson, Antti – Maresch, Daniela – Fink, Matthias – Moro, Andrea (2017). Journal of Entrepreneurial Finance, 19(1).

"Accounting Quality in Eastern Europe after Communism"
Lindahl, F. – Schadéwitz, H. (2017). Journal of East-West Business, 24(1), 24-49.

"A Dean, a Scholar, a Friend. Texts in the appreciation of Markus Granlund"
Lukka, Kari (2017) (ed.). Publications of the Turku School of Economics, E-series, 2017. Available also electronically.

"Interpretive Research in Accounting: Past, Present and Future"
Lukka, Kari – Modell, Sven (2017). In Hoque, Z. – Parker, L.D. – Covaleski, M. – Haynes, K. (eds). The Routledge Companion to Qualitative Accounting Research Methods. Routledge, Taylor and Francis, Oxfordshire, UK. ISBN: 978-1-138-93967-7-7 (HB); 978-1-315-67479-7 (eB).

"Combining actor-network theory with interventionist research: Present state and future potential"
Lukka, Kari – Vinnari, Eija (2017). Accounting, Auditing and Accountability Journal, 30(3), 720–753.

"On the Virtues and Vices of Combining Theories: The Case of Institutional and Actor-Network Theories in Accounting Research"
Modell, Sven – Vinnari, Eija – Lukka, Kari (2017). Accounting, Organizations and Society, 60, 62–78.

"Strategizing open innovation: How middle managers work with performance indicators"
Pfister, Jan A. – Jack, Sarah L. – Darwin, Solomon N. (2017). Scandinavian Journal of Management, 33(3), 139-150.
"Investigating highly established research paradigms: Receiving contextuality in contingency theory based management accounting research"
Granlund, Markus – Lukka, Kari (2017). Critical Perspectives on Accounting, 45, 63–80.

"Why grids in accounting?"
Chakhovich, Terhi – McGoun, Elton G. (2016). Critical Perspectives on Accounting, 34, 36–59.

"Firm-level disclosure in the Baltic and Nordic regions before and after the mandatory adoption of the IFRS"
Ding, Yuan – Schadéwitz, Hannu (2016). B>Quest (Business Quest) .

"Financial Reporting Standards: Global Or International?"
Lindahl, Frederick – Schadewitz, Hannu (2016). B>Quest (Business Quest).

"Business intelligence in decision making in Finnish enterprises"
Nykänen, Erno – Järvenpää, Marko – Teittinen, Henri (2016). Nordic Journal of Business, 65(2), 24–44.

"Performance measurement system in the situation of simultaneous vertical and horizontal integration"
Pellinen, Jukka – Teittinen, Henri – Järvenpää, Marko (2016). International Journal of Operations & Production Management, 36(10), 1182–1200.
"Rahoitusalan sovellukset ja Excel"
Vaihekoski, Mika (2016). Talentum Oyj, ISBN: 978-952-14-2712-1.

"A project for Romania? The role of the civil society's counter-accounts in facilitating democratic change in society"
Apostol, Oana (2015). Accounting, Auditing & Accountability Journal, 28(2), 210–241.

"Interactions fostering trust and contract combinations in local public services provision"
Argento, Daniela – Peda, Peeter (2015). International Journal of Public Sector Management, 28(4/5), 335–351.

"Short-term expectations in listed firms. The effects of different owners"
Brunzell, Tor – Liljeblom, Eva – Vaihekoski, Mika (2015). Journal of International Financial Management & Accounting, 26(3), 223–256.
"Capital structure policy decisions in Nordic listed firms"
Brunzell, Tor – Löflund, Anders – Liljeblom, Eva – Vaihekoski, Mika (2015). Nordic Journal of Business, 64(1), 4–20.

"The construction of persuasiveness of self-assessment based post-completion auditing reports"
Huikku, Jari  –  Lukka, Kari (2015). Accounting and Business Research, 46(3), 243–277.
"Yritysrahoituksen perusteet"
Martikainen, Minna – Vaihekoski, Mika (2015). Sanoma Pro Oyj.
ISBN: 978-952-63–2985–7.

"Bank – SMEs relationships and banks' risk-adjusted profitability"
Fredriksson, Antti – Moro, Andrea (2014). Journal of Banking and Finance, 41, 67–77.

"Exploring the possibilities for causal explanation in interpretive research"
Lukka, Kari (2014). Accounting, Organizations and Society, 39(7), 559–566.

"Controlling creativity and innovation: Paradox or necessity?"
Pfister, Jan (2014). In Otley, David. – Soin, Kim. Management Control and Uncertainty, 134–148.




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