Research at Accounting and Finance

The key research areas of Accounting and Finance are management accounting, financial accounting and finance.

Important themes in management accounting research projects include:

  • Management accounting practices and their changes
  • Measurement and reporting systems to support management control
  • The roles of accounting personnel and the development of their competences
  • The research profile of Accounting and Finance also includes investigating the philosophical and methodological issues of business studies

Research in financial accounting focuses on:

  • The market-based empirical research in accounting – how various stakeholders utilize financial reporting information released by companies
  • Another, related, focus-area analyses financial reporting and disclosure quality and their determinants
  • Research themes cover also corporate accountability to stakeholders and sustainability reporting

Research in finance focuses on:

  • Empirical analysis covering corporate finance as well as investments and asset pricing
  • Recent studies have analyzed for example corporate capital budgeting decisions, different ownership structures, and the role of currency risk in asset pricing
  • The long-term development of stock markets

Research projects

SUSTAIN

The SUSTAIN consortium was founded to comprehensively examine and analyse the sustainability construction in firms that have low and high sustainability profiles in China and Finland. The focus is on resource and energy intensive firms in basic materials, industrials and consumer goods industries. The objective is to examine the sustainability orientation, sustainability systems and sustainability reporting of firms; where sustainability orientation is the inclusion of sustainability in a firm’s overall strategy and business processes, sustainability systems is sustainability data collection, categorisation, recording and use within firms, and sustainability reporting is external disclosures to stakeholders.

The SUSTAIN research project contributes by examining the coherence of the internal and external dimensions of sustainability in organisations. The project will 1) reveal potential discrepancies between these two dimensions, and 2) understand factors leading to the improvement of sustainability, and 3) create a new firm level database on sustainability orientation, sustainability systems and sustainability reporting. By focusing on institutional theory, which provides insight into sustainability factors, the findings will also have managerial and legislative importance.

For more information: visit project's website or contact Professor Hannu Schadewitz (email hannu.schadewitz@utu.fi).

Visiting researchers

2022

Associate Prof. Tony Kang- 26.9.-30.9.
University of Nebraska

2021

PhD Fellow Andrea Mariani - 13.9.–10.12.
Università Cattolica del Sacro Cuore, Italy

Associate Prof. Sean Cao - 2.–3.12.
Georgia State University, USA

2020

Prof. Albrecht Becker - 15.–23.2.
University of Innsbruck, Austria

2019

Associate Prof. Martin Carlsson-Wall - 29.11.
Stockholm School of Economics, Sweden

Associate Prof. Lukas Goretzki - 8.11.
Stockholm School of Economics, Sweden

Prof. Eija Vinnari - 13.6.
University of Tampere

Prof. Jukka Pellinen - 16.5.
University of Jyväskylä

Prof. Sven Modell - 17.–21.3.
University of Manchester, UK

Prof. Albrecht Becker - 21.2.
University of Innsbruck, Austria

2018

Prof. Paul Healy - 6.–7.9.
Harvard Business School, USA

Prof. Yves Gendron - 22.–25.8.
Laval University, Canada

Prof. Marc Wouters - 13.–20.8.
Karlsruhe Institute of Technology, Germany

Prof. Salvatore Federico - 21.–25.5.
University of Siena, Italy

Prof. Albrecht Becker - 19.-29.3.
University of Innsbruck, Austria

PhD Candidate Ingolf Kloppenburg - 16.3.
Stockholm School of Economics, Sweden

Prof. Collins G. Ntim - 1.–2.3.
University of Southampton, UK

Dr. Masafumi Fujino - 23.2.–1.3.
Nihon University, Japan

2017

Prof. Jason Xiao - 1.12.
Cardiff Business School, Cardiff University, UK

Prof. Sven Modell - 24.–26.10.
University of Manchester, UK

Prof. Michael Jones - 23.–25.8.
University of Bristol, UK

Dr. Francois-René Lherm - 4.–8.6.
ESCP, Paris, France

Dr. Susan O´Leary - 3.–5.5.
Royal Holloway, University of London, UK

Prof. Albrecht Becker - 2.–14.4.
University of Innsbruck, Austria

Prof. Wim van der Stede - 30.3.–1.4.
London School of Economics, UK

Dr. Henning Christner - 1.–21.3. 
Stockholm Business School, Stockholm University, Sweden

2016

Prof. Bino Catasús - 20.–22.10.
Stockholm Business School, Stockholm University, Sweden

Prof. Mats Alvesson - 22.–23.9.
Lund University, Sweden

PhD Candidate Marek Reuter - 15.9.–14.10.
University of Innsbruck, Austria

Dr. Masafumi Fujino - 2.4.2015–31.3.2016 & 28.7.–9.9.2016
Nihon University, Japan

Dr. Nicole Sutton - 5.–7.6.
University of Technology, Sydney, Australia

Dr. Lucas Goretzki - 17.–27.5.
University of Innsbruck, Austria 

Dr. David Bedford - 14.3.–10.4.
University of Technology, Sydney, Australia

KTT Timo Teinilä - 7.–8. & 10.–11.3.
Asian Development Bank, Philippines

Prof. Tatiana A. Garanina - 29.2.–4.3.
Graduate School of Management, St. Petersburg University, Russia

Prof. Albrecht Becker - 17.2.–1.3
University of Innsbruck 

Prof. Frederick Lindahl - 4.1.–31.1.
The George Washington University, USA

2015

Dr. Linn Gevoll - 28.–30.10.
Copenhagen Business School, Denmark

Dr. Hiroyuki Suzuki - 21.9.
Manchester Business School, UK

Prof. Allan Hansen - 9.–11.9.
Copenhagen Business School, Denmark

PhD Candidate Franciele Beck - 17.8.–21.11.
University of Sao Paulo, Brazil

Prof. Torkel Strömsten - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

PhD Candidate Per Åhblom  - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

PhD Candidate Patrik Tran - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

Prof. Martin Carlsson-Wall - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

Prof. Kalle Kraus - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden

Prof. Johnny Lind - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

Dr. Henning Christner - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

PhD Candidate Gabriel Karlberg - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

Prof. Ebba Sjögren - 13.–14.8.
Stockholm School of Economics, Stockholm University, Sweden 

Prof. Asako Fujino  - 7.8.
Kansai University, Japan

Dr. Eri Yokota - 7.8.
Keio University, Japan

Dr. Sirle Burkland - 26.5.
University of Southern Denmark, Denmark

Prof. Sven Modell - 26.5.
University of Manchester, UK

Prof. Martin Messner - 26.5.
University of Innsbruck, Austria

Dr. Lukas Goretzki - 4.–29.5.
University of Innsbruck , Austria

Dr. Masafumi Fujino - 2.4.2015–31.3.2016
Nihon University, Japan

Prof. Dr. Marcus Wouters  - 11.–13.3.
IBU, KIT University of Amsterdam, Netherlands

Prof. Michael John Jones - 9.3.
The University of Bristol, UK

Prof. Albrecht Becker - 8.–21.3.
University of Innsbruck, Austria

Dr. David  Bedford - 9.–21.2.
University of Technology, Sydney, Australia

Assistant Prof. Daniel Martinez - 4.–6.2.
HEC, Paris, France

Prof. Frederick Lindahl - 12.1.–15.2.
The George Washington University, USA

KTT Timo Teinilä - 8.1.–12.2.
African Development Bank, Tunisia

Prof. Cristiana Cattaneo - 5.–6.1.
University of Bergamo, Italy

PhD Candidate Gaia Bassani - 5.–6.1.
University of Bergamo, Italy

2014

Prof. Murray Lindsay - 11.–12.11.
University of Lethbridge, Canada

PhD Candidate Francois-René Lherm - 15.8.–20.9.
ESCP, Paris, France

Dr. Lukas Goretzki - 25.–28.8. & 12.–16.5.
University of Innsbruck, Austria

Dr. Masafumi Fujino - 25.–26.8.
Nihon University, Japan

Prof. Sven Modell - 21.–22.8.
Manchester Business School, UK

Prof. Frederick Lindahl - 24.5.–2.6. & 17.1.–15.2.
The George Washington University, USA

KTT Timo Teinilä - 7.–14.1. 
African Development Bank, Tunisia

 

2013

Prof. Paul Healy - 30.5.–3.6.
Harvard Business School, USA

Dr. Lukas Goretzki - 21.–24.5.
University of Innsbruck, Austria

Prof. Sven Modell - 21.–23.5.
Manchester Business School, UK

Prof. Martin Messner - 21.–24.5.
University of Innsbruck, Austria

Prof. Jesse Dillard - 24.–27.4.
Portland State University, USA

Prof. Johnny Lind - 15.–16.3.
Stockholm School of Economics, Stockholm University, Sweden 

Prof. Frederick Lindahl - 1.3.–1.4.
The George Washington University, USA 

Prof. John P. Broussard - 2.–26.1.
Rutgers University, USA

 

2012

PhD Candidate Gaia Bassani - 5.10.–5.11.
The University of Bergamo , Italy

PhD Candidate Angela Liew - 20.8.–9.9.
The University of Auckland, New Zealand

Dr. Jan Pfister - 1.8.–31.12.
Lancaster University Management School, UK 

Prof. Frederick Lindahl - 22.5.–10.6.
The George Washington University, USA

Dr. Andrea Mennicken - 16.–18.4.
The London School of Economics and Political Science, UK

Prof. Angela Gore - 1.1.–30.6.
The George Washington University, USA

 

2011

Prof. Frederick Lindahl - 17.5.–5.6. & 23.10.–20.11.
The George Washington University, USA

Prof. Michael J. Jones - 10.–19.8.
University of Bristol, UK

Prof. Jill Solomon - 10.–19.8.
King´s College London, University of London, UK

Dr. Kenneth A. Merchant - 15.–18.5.
USC University of Southern California, USA

Isabella Brown - 10.–12.5.
Dr. Paul Brown - 10.–12.5.
University of Technology Sydney, Australia

Mr. Santiago Velasquez - 24.3.
Tampere University of Technology, Finland

Prof. Sami Vähämaa - 18.–21.1.
University of Central Florida, USA

Recent publications

Doctoral dissertations