Accounting and Finance Research in Pori
Research activities in accounting and finance are divided into three areas: management accounting, financial accounting, and finance. At the Pori unit, research within the accounting discipline particularly focuses on management accounting and interdisciplinary accounting research.
Key Research Themes in Accounting and Finance at Pori Unit
The main thematic areas of research projects in accounting and finance at Pori unit include:
- Performance measurement and performance management
- Practices and transformation of management accounting
- Measurement and reporting systems supporting corporate control
- Competence development and role models of accounting personnel
- Qualitative research on financial statement information
- Organization of financial administration and information systems
Research Projects
UQAPS
The University Quality Assurance and Performance Measurement Systems (UQAPS) project is carried out in collaboration with Linnaeus University. The project is funded by Jan Wallander och Tom Hedelius Foundation and Tore Browalds Foundation.
Selected Publications in Accounting and Finance
- Kallio Tomi, Lehtivuori Aki, Kallio Kirsi-Mari, Tienari Janne, Funck Elin (2025) Academic systems, career models, and experienced performance pressure—a comparative study of Sweden and Finland. Higher Education, https://doi.org/10.1007/s10734-025-01528-7
- Lepistö Lauri, Lepistö Sinikka, Kallio, Kirsi-Mari & Kuoppakangas, Päivikki (2025) Identifying and coping with the dilemmatic goals of university performance measurement systems in Finland. Educational Management Administration & Leadership, https://doi.org/10.1177/17411432251352295
- Vuorenmaa Erkki (2024) From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration. Management Accounting Research, Vol. 64,100889, https://doi.org/10.1016/j.mar.2024.100889
- Kallio Kirsi-Mari, Kallio Tomi, Grossi Giuseppe, Engblom Janne (2021) Institutional logic and scholars' reactions to performance measurement in universities. Accounting, Auditing & Accountability Journal, Vol. 34 (9), 135–161, https://doi.org/10.1108/AAAJ-03-2018-3400
- Aalto Katja & Kallio Kirsi-Mari (2018) Changing institutional logics: Shifting to a new service model in the Finnish public sector. Public Money & Management, Vol. 39 (7), 486–493.
- Lepistö Lauri, Dobroszek Justyna, Moilanen Sinikka & Zarzycka Ewelina (2018) Being a managementa accountant in a shared services centre. Journal of Accounting and Organizational Change, Vol. 14 (4), 492-512.
- Lepistö Lauri & Ihantola Eeva-Mari (2018) Understanding the recruitment and selection process of management accountants: An explorative study. Qualitative Research in Accounting and Management, Vol. 15 (1), 104-123.
- Kallio Kirsi-Mari, Kallio Tomi & Grossi Giuseppe (2017) Performance Measurement in Universities: Ambiguities in use of quality vs. quantity in performance indicators. Public Money & Management, Vol.37 (4), 293-300.
- Kallio Kirsi-Mari, Kallio Tomi J., Tienari Janne & Hyvönen Timo (2016) Ethos at Stake: Performance Management and Academic Work in Universities. Human Relations, Vol. 69 (3), 685-709.
- Kallio Kirsi-Mari & Kallio Tomi J. (2014) Management-by-results and performance measurement in universities - Implications for work motivation. Studies in Higher Education, Vol. 39 (4), 574-589.