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European Accounting Review Volume 5, 1996 - Issue 1
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Original Articles

Cost accounting in Finland: current practice and trends of development

Kari Lukka Turku School of Economics
&
Markus Granlund Business Administration, Finland
Pages 1-28 | Published online: 04 Jan 2007

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Timo Hyvönen. (2003) MANAGEMENT ACCOUNTING AND INFORMATION SYSTEMS: ERP VERSUS BOB. European Accounting Review 12:1, pages 155-173.
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Alnoor Bhimani. (2002) European management accounting research: traditions in the making. European Accounting Review 11:1, pages 99-117.
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John A. Brierley, Christopher J. Cowton & Colin Drury. (2001) Research into product costing practice: a European perspective. European Accounting Review 10:2, pages 215-256.
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Articles from other publishers (46)

Mirjana Hladika. 2022. Eurasian Business and Economics Perspectives. Eurasian Business and Economics Perspectives 187 199 .
Terje Berg & Dag Øivind Madsen. (2020) The historical evolution and popularity of activity-based thinking in management accounting. Journal of Accounting & Organizational Change 16:3, pages 401-425.
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Allah Bakhsh, Zeeshan Mahmood & Sana Chaudhry. (2019) The Adoption of Management Accounting Practices (Maps) in Small and Medium Enterprises (SME's) of Pakistan. Journal of Accounting and Finance in Emerging Economies 5:2, pages 243-260.
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Federica Palazzi, Massimo Ciambotti & Lorenzo Gelsomini. (2019) L'adozione dell'Activity-Based Costing nelle PMI: analisi di un caso. MANAGEMENT CONTROL:1, pages 97-122.
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Antti Ylä-Kujala, Salla Marttonen-Arola & Timo Kärri. (2018) Finnish “state of mind” on inter-organizational integration. IMP Journal 12:1, pages 171-191.
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Viktor Vilenovich Govdya, Irina Nikolaevna Khromova, Nadezhda Konstantinovna Vasilieva, Yuriy Ivanovich Sigidov & Tatiana Nikolaevna Polutina. (2017) DECOMPOSITION APPROACH TO FORMATION OF ACCOUNTING AND ANALYTICAL SYSTEM OF COST MANAGEMENT IN AGRICULTURAL ENTERPRISES. Journal of Experimental Biology and Agricultural Sciences 5:6, pages 818-830.
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Nodira Abdusalomova. (2017) Cost Accounting and Financial Health: Analysis of Cost Reduction Policy Effect in Selected Enterprises of Metallurgy Industry in Uzbekistan. INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 3:3, pages 33-38.
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Patrick Ilg, Christoph Hoehne & Edeltraud Guenther. (2016) High-performance materials in infrastructure: a review of applied life cycle costing and its drivers – the case of fiber-reinforced composites. Journal of Cleaner Production 112, pages 926-945.
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Lino Cinquini, Paolo Collini, Alessandro Marelli & Andrea Tenucci. (2013) Change in the relevance of cost information and costing systems: evidence from two Italian surveys. Journal of Management & Governance 19:3, pages 557-587.
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Odysseas Pavlatos & Hara Kostakis. (2015) Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting 31:1, pages 150-164.
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Tarek Chanegrih. (2015) The Effects of National Culture on Changes in Management Accounting Systems. Asia-Pacific Journal of Management Research and Innovation 11:1, pages 16-28.
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Jean C. Mutiganda, Lars G. Hassel & Arne Fagerström. (2013) Accounting for Competition, ‘Circuits of Power’ and Negotiated Order Between Not-For-Profit and Public Sector Organisations. Financial Accountability & Management 29:4, pages 378-396.
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Alexander Himme. (2012) Critical success factors of strategic cost reduction. Journal of Management Control 23:3, pages 183-210.
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Olivier de La Villarmois & Yves Levant. (2011) From adoption to use of a management control tool. Journal of Applied Accounting Research 12:3, pages 234-259.
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PREM LAL JOSHI, WAYNE G. BREMSER, ASHUTOSH DESHMUKH & RAJESH KUMAR. (2011) Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries*. Accounting Perspectives 10:1, pages 23-53.
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John Innes & Reza Kouhy. 2011. Review of Management Accounting Research. Review of Management Accounting Research 243 274 .
Tomasz Wnuk-Pel. (2010) Application of activity - based costing in companies in Poland. Comparative Economic Research. Central and Eastern Europe 13:3, pages 107-139.
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Sayel Ramadhan. 2010. Pervasive Computing for Business. Pervasive Computing for Business 184 203 .
Tarek Chanegrih. (2008) Applying a typology of management accounting change: A research note. Management Accounting Research 19:3, pages 278-285.
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Hanna Silvola. (2008) Do organizational life-cycle and venture capital investors affect the management control systems used by the firm?. Advances in Accounting 24:1, pages 128-138.
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Eric Korpi & Timo Ala‐Risku. (2008) Life cycle costing: a review of published case studies. Managerial Auditing Journal 23:3, pages 240-261.
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Juha-Pekka Kallunki & Hanna Silvola. (2008) The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research 19:1, pages 62-79.
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Anni Lindholm & Petri Suomala. (2007) Learning by costing. International Journal of Productivity and Performance Management 56:8, pages 651-672.
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Colin Drury & Mike Tayles. (2006) Profitability analysis in UK organizations: An exploratory study. The British Accounting Review 38:4, pages 405-425.
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Salme Näsi & Carsten Rohde. 2006. 1091 1118 .
Maurice Gosselin. 2006. 641 671 .
John A. Brierley, Christopher J. Cowton & Colin Drury. 2006. 249 265 .
Sandra Cohen, George Venieris & Efrosini Kaimenaki. (2005) ABC: adopters, supporters, deniers and unawares. Managerial Auditing Journal 20:9, pages 981-1000.
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Suzana Sulaiman & Falconer Mitchell. (2005) Utilising a typology of management accounting change: An empirical analysis. Management Accounting Research 16:4, pages 422-437.
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Chris Guilding, Colin Drury & Mike Tayles. (2005) An empirical investigation of the importance of cost‐plus pricing. Managerial Auditing Journal 20:2, pages 125-137.
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Jonas Gerdin. (2005) Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations and Society 30:2, pages 99-126.
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Johanna Hyvönen. (2005) Adoption and Benefits of Management Accounting Systems: Evidence from Finland and Australia. Advances in International Accounting 18, pages 97-120.
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Elias A. Hadzilias. 2005. E-Government: Towards Electronic Democracy. E-Government: Towards Electronic Democracy 247 256 .
Robert H. Chenhall. (2004) The Role of Cognitive and Affective Conflict in Early Implementation of Activity-Based Cost Management. Behavioral Research in Accounting 16:1, pages 19-44.
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Toomas Haldma & Kertu Lääts. (2002) Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research 13:4, pages 379-400.
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Kari Lukka & Markus Granlund. (2002) The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Accounting, Organizations and Society 27:1-2, pages 165-190.
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P.L. Joshi. (2001) The international diffusion of new management accounting practices: the case of India. Journal of International Accounting, Auditing and Taxation 10:1, pages 85-109.
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David T. DearmanMichael D. Shields. (2001) Cost Knowledge and Cost-Based Judgment Performance. Journal of Management Accounting Research 13:1, pages 1-18.
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Teemu Malmi. (1999) Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society 24:8, pages 649-672.
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Lawrence A. Gordon & Katherine J. Silvester. (1999) Stock market reactions to activity-based costing adoptions. Journal of Accounting and Public Policy 18:3, pages 229-251.
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Md.Mostaque Hussain, A Gunasekaran & Erkki K Laitinen. (1998) Management accounting systems in Finnish service firms. Technovation 18:1, pages 57-67.
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Olivier de La Villarmois & Yves Levant. (2006) The Implementation of a New Cost Analysis Method: The Case of the GP Method. SSRN Electronic Journal.
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Toomas Haldma & Kertu Laats. (2003) Influencing Contingencies on Management Accounting Practices in Estonian Manufacturing Companies. SSRN Electronic Journal.
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Ishaq Ahmed Mohammed. (2011) The Practicability of Activity Based-Costing in Nigeria: A Case of GOFCECON Limited. SSRN Electronic Journal.
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Timo Hyvonen, Janne Järvinen & Jukka Pellinen. (2008) Struggling for the New Role for Business Controller. SSRN Electronic Journal.
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Lino Cinquini, Paolo Collini, Alessandro Marelli & Andrea Tenucci. (2009) Changes in Costing in Italy. SSRN Electronic Journal.
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