Lili-Anne Kihn

Tampere University | UTA · Faculty of Management and Business

Purpose Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whethe...

Purpose The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised,...

This edited volume takes an in-depth look at current phenomena and issues in auditing, evaluation, and corporate governance. The external environment in which auditing operates - the economy, business, and the regulatory environment - is constantly changing. For example, the fight against climate change and other sustainability issues as a central...

Tutkimuksessa muodostettiin kokonaiskuva Suomessa 2010-luvulla julkaistusta tilintarkastusalan väitöskirjatutkimuksesta ja verrattiin sitä aiempina vuosikymmeninä julkaistuun väitöskirjatutkimukseen. Kaikki 2010-luvulla laskentatoimessa tai sitä lähellä olevien tieteenalojen piirissä julkaistut tilintarkastusalan väitöskirjat kartoitettiin ja analy...

Kokoomateoksessa syvennytään tilintarkastuksen, arvioinnin ja omistajaohjauksen ajankohtaisiin ilmiöihin ja kysymyksiin.Tarkastuksen ulkoinen toimintaympäristö – talouselämä, yritystoiminta ja sääntely-ympäristö – muuttuu jatkuvasti. Esimerkiksi ilmastonmuutoksen ja muiden kestävyysongelmien torjunta keskeisenä megatrendinä on tuonut yritysvastuun...

This study addresses the historical development of information technology -related (IT) innovations in financial accounting in Finland. The research questions are twofold: 1) which were the main stages and phases in the historical development of the innovations over time and 2) how accounting legislative reforms established limits to and enabled th...

Purpose Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversi...

Purpose – This paper aims to address the reporting of validation and evaluation criteria in qualitative management accounting studies, which is a topic of critical debate in qualitative social science research. The objective of this study is to investigate the ways researchers have reported the use of evaluation criteria in qualitative management a...

Purpose The purpose of this study is to further our understanding of how and why interpretations of budget targets differ from one person to another even in the same business unit. Design/methodology/approach A qualitative case study research approach is adopted, involving a review and analysis of the literature and interviews conducted among cont...

Purpose – The purpose of this paper is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design/methodology/approach – The paper is framed according to three perspectives. The authors first synthesize the threats...

This study contributes to the limited body of knowledge on the reporting of management accounting field research. The study explores the ways in which the use of research methods has been reported. Data collection from 59 management accounting case and field studies published during the past five years (2006-2010) are analyzed by content analysis....

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in Finland during the past twenty years (i.e., from 1990 to 2009). The results synthesize the research themes, methodological approaches and types of publications of the dissertations. Our findings not only indicate diversity of researc...

This study offers empirical evidence of the principal top management styles in the emphasis of multiple forms of controls. In particular, it analysed the principal styles in how top managers emphasise financial, non-financial and selected behavioural (action accountability) controls in the performance evaluations of foreign subsidiary managers and...

Purpose This paper seeks to further the understanding of the rather fragmented research in the area of quantitative management accounting research. The purpose of this study is to provide a synthesis and an extended discussion of the literature from the performance outcome standpoint and to foster future research in this area by identifying promisi...

The literature has demonstrated the complex relationship between information system integration approaches, such as Enterprise Resource Planning systems, and management control. In this paper, we begin our analysis by focussing on just one aspect of information system integration, namely in terms of data architecture, commonly referred to as the si...

Data collected from 103 senior managers from 60 internationalized Finnish firms suggests that, on average, headquarters (HQs) have placed a very high weight on formal controls, and selected relatively high degrees of decision-making decentralization and multidomestic strategy. The degree of multidomestic (/global) strategy appears to partially impa...

Whilst a substantial body of empirical accounting literature has examined whether selected accounting, auditing, and management control systems, practices, and innovations improve performance, the various performance measurement approaches used in these studies have been addressed and compared less extensively. This comparative literature analysis...

This study explores how the determinants of financial, non-financial and behavioural controls vary in foreign subsidiary manager performance evaluations. Possible impacts of the following factors are analysed: extent of geographical dispersion, decentralisation and perceived environmental changes. Hypotheses are tested, using principal component an...

This explorative study contributes to the limited body of knowledge on the financial impacts of using multiple forms of controls in managerial performance evaluations. The study explores (1) how short-term profitability is affected by headquarters' emphasis on financial, nonfinancial and selected behavioral controls in the performance evaluation of...