Tutkimus laskentatoimen ja rahoituksen oppiaineessa

Tutkimushankkeessa ”A Comprehensive Examination of Internal and External Corporate Sustainability in China and Finland" (SUSTAIN) kartoitetaan ja vertaillaan sisäisen ja ulkoisen yhteiskuntavastuullisuuden (YV) muodostumista kiinalaisissa ja suomalaisissa yrityksissä. Tutkimus pyrkii tuottamaan uutta tietoa siitä, mitkä sisäiset ja ulkoiset tekijät vaikuttavat yritysten vastuullisuuden muodostumiseen ja missä määrin yritysten sisäinen vastuullisuus ja ulkoinen raportointi vastaavat toisiaan. Tutkimus tehdään yrityshaastatteluin sekä hyödyntäen yritysten sisäisiä ja ulkoisia aineistoja. Tutkimuskonsortiossa on mukana tutkijoita Bristolin, Cardiffin, Lapin, Renminin, sekä Turun yliopistosta. Mukana oleville yrityksille tutkimus tulee tarjoamaan hyödyllistä tietoa mm. siitä, miten yritysvastuu mielletään organisaation eri tasoilla ja missä määrin yrityksen YV-järjestelmät tuottavat sellaista tietoa, joka vastaa sen strategisia YV-linjauksia. Koko aineiston koosteen pohjalta kukin yritys voi osaltaan peilata yritysvastuutaan ja käytäntöjään kokonaisaineistoon sekä suomalaisten että kiinalaisten yritysten osalta. Lisätietoja antaa Professori Hannu Schadewitz (email hannu.schadewitz@utu.fi).

Hankkeen sivuille pääset tästä.

Avainsanoja: Yhteiskuntavastuullisuus, Yhteiskuntavastuuorientaatio, Yhteiskuntavastuujärjestelmät, Yhteiskuntavastuuraportointi, Institutionaalinen teoria, Raportointi, Global Reporting Initiative, Vuoropuhelu, Suomi, Kiina

Performance management for a sustainable future: Exploring the feasibility of prosocial assumptions

Performance management and management control systems (MCS) research has been significantly influenced by economic theory and, therefore, rests on the assumption that individuals are self-interested utility maximisers who might shirk organizational responsibilities for personal gain if an opportunity arises to do so. However, given social theories can have profound performative and thereby even self-fulling effects, we argue that this assumption paradoxically creates a narrative in research and practice that cultivates, rather than challenges, the values and norms of selfish or even antisocial organizational behaviour. Here, we address this concern. We argue that cultivating prosocial behaviour in organizations is one important condition for solving the wicked problems of our time. Drawing on the design principles of Elinor Ostrom, a 2009 Nobel Prize Winner in Economics, this project provides a novel approach in MCS research to study performance management in organizations based on prosocial assumptions. This prosocial approach assumes that self-interested behaviour tends to outperform prosocial behaviour within groups, but prosocial groups outperform groups dominated by self-interested behaviour. We explore the prosocial approach in different theoretical domains and empirical settings, including the areas of academic research culture, public sector administration, technology industry, finance industry, gender inequality, and poverty alleviation.

Principal investigator: Jan Pfister (University of Turku)

Project members:

Thomas Ahrens (United Arab Emirates University)

Claire Dambrin (ESCP Paris)

Solomon Darwin (University of California at Berkeley)

Markus Granlund (University of Turku)

Sarah Jack (Lancaster University and Stockholm School of Economics)

Erkki Lassila (University of Turku)

Kari Lukka (University of Turku)

David Otley (Lancaster University)

Zachary Sherman (University of Turku)

For more information, please contact Associate Professor Jan Pfister (email jan.pfister@utu.fi).

Prof. Pawel Bilinski -9.4. (remote)
City University London - Bayes Business School, UK

Prof. Ioannis Tsalavoutas – 27.3.
University of Glasgow, Scotland, UK

Senior Researcher Benita Gullkvist- 24.1.
University of Vaasa, Finland
 

Prof. Paul A. Griffin -23.9.-1.10.
Graduate School of Management, University of California, Davis, USA

Prof. Charl de Villiers -26.8.
University of Auckland, New Zealand

Associate Prof. Sophie Audousset-Coulier -29.5. (remote)
John Molson School of Business, Concordia University, Canada

Prof. Richard Price -26.3. (remote)
Price College of Business, University of Oklahoma, USA

Prof. David Hay -2.2.
University of Auckland, New Zealand

Professor Lukas Goretzki, - 1.1.2024-31.12.2026.
Stockholm School of Economics, Sweden

Associate Prof. (Tenure Track) Othmar Lehner -5.10. (remote)
Hanken School of Economics, Finland

Associate Prof. (with tenure) Sean S. Cao -14.8.-18.8.
Robert H. Smith School of Business, University of Maryland, USA

Prof. Paul A. Griffin -22.5.
Graduate School of Management, University of California, Davis, USA

Associate Prof. Robert Stoumbos -10.2. (remote)
ESSEC Business School, France

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

Dr. Masafumi Fujino -18.8.-19.8.
Nihon University, Tokyo, Japan

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

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

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

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

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

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

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

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

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

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

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