Accounting research group
TalTech priority area
Research classification (Frascati)
Head of the research group
Research group member
Doctoral students
Keyword
accountability
corporate social reporting and sustainability
zero carbon emissions
cash-flow accounting
performance management and public-private partnerships
COVID-19 and its impact on Health in Turkey and Education and Food Supply Chain in Estonia
Overview
The accounting group is active in a number ofrelated research fields, using both quantitativeand qualitative research methods. The groupfocuses on the roles of accounting in significantcurrent economic, social and political issues facing our society such as climate change, Covid-19 pandemic, Security of Food Supply Chains, Carbon emissions.The key research themes the group focuses on areaccountability, governance, sustainability andcontrol, which are in line with the university’sresearch priority areas of Future Governance.The research is multi- and interdisciplinary, anduses critical research methods to explore someof the above research themes.The group has active and growing links with professional accounting institutions both in Estoniaand worldwide and is also actively consultingEstonian government institutions (Ministriesof Finance, Defence etc.) on their strategic development and training programmes of theirmembers.
Related projects
Related department
Publications related to the research group
- Bzhalava, L., Kaivo-Oja, J., Hassan, S. S., Gerstlberger, W. D. Identifying entrepreneurial discovery processes with weak and strong technology signals: a text mining approach // Open Research Europe (2022) vol. 2, art. 26.
https://open-research-europe.ec.europa.eu/articles/2-26/v2 https://doi.org/10.12688/openreseurope.14499.2 - Gurvitš-Suits, N. A., Sidorova, I. Decade of sustainability reporting in EU : main changes and trends. Case of companies listed on NASDAQ OMX Baltic main list // European integration studies (2022) no. 16, p. 78-86.
https://doi.org/10.5755/j01.eis.1.16.31241 - Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., Demirag, I. The pervasive role of accounting and accountability during the COVID-19 emergency // Accounting, auditing & accountability journal (2022) Vol. 35, 1, p. 1-19.
https://doi.org/10.1108/AAAJ-10-2021-5493 - Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., Demirag, I. Accounting, management and accountability in times of crisis : lessons from the COVID-19 pandemic // Accounting auditing & accountability journal (2021) vol. 34, 6, p. 1305-1319.
https://doi.org/10.1108/AAAJ-05-2021-5279 - Koroleva, E., Laidroo, L., Avarmaa, M. Performance of FinTechs : are founder characteristics important? // JEEMS Journal of East European Management Studies (2021) Jahrgang 26, 2, S. 306 - 338.
https://doi.org/10.5771/0949-6181-2021-2-306 - Gurvitš-Suits, N. A., Lvova, A.-L. Importance of integrating SDGs into business process by telecommunication operators : opinion of Estonian customers // European integration studies (2021) vol. 1, 15, p. 221-230.
https://doi.org/10.5755/j01.eis.1.15.28779 - Avarmaa, M., Torkkeli, L., Laidroo, L., Koroleva, E. The interplay of entrepreneurial ecosystem actors and conditions in FinTech ecosystems : an empirical analysis // Journal of Entrepreneurship, Management and Innovation (JEMI) (2022) Vol. 18, Issue 4, p. 79 - 113.
https://doi.org/10.7341/20221843 - Tang, M., Liao, H., Xu, J., Streimikiene, D., Zheng, X. Adaptive consensus reaching process with hybrid strategies for large-scale group decision making // European journal of operational research (2020) vol. 282, 3, p. 957-971 : ill.
https://doi.org/10.1016/j.ejor.2019.10.006 - Laidroo, L., Avarmaa, M. The role of location in FinTech formation // Entrepreneurship and Regional Development (2020) Vol. 32, 7-8, p. 555-572.
https://doi.org/10.1080/08985626.2019.1675777 - Saha, A.K., Al-Shaer, H., Dixon, R., Demirag, I. Determinants of carbon emission disclosures and UN sustainable development goals: The case of UK higher education institutions // Australian accounting review (2021) vol. 31, 2, p. 79-107.
https://doi.org/10.1111/auar.12324 - Istemi, D., Cemil, F., Ebru, B. Managing expectations with emotional accountability : making City Hospitals accountable during the COVID-19 pandemic in Turkey // Journal of public budgeting accounting & financial management (2020) vol. 32, 5, p. 889−901.
https://doi.org/10.1108/JPBAFM-07-2020-0097 - Salman, A., Connolly, C., Demirag, I. Testing times : governing a pandemic with numbers // Accounting, auditing & accountability journal (2021) vol. 34, 6, p. 1362-1375.
https://doi.org/10.1108/AAAJ-08-2020-4863 - Fahmid, I.M., Harun, H., Zheng, X. et al. New development : IPSAS adoption, from G20 countries to village governments in developing countries // Public money and management (2019) Vol. 40, 2, p. 160-163.
https://doi.org/10.1080/09540962.2019.1617540 - Salman, A., Ciaran, C., Istemi, D. Toward an understanding of strategic control at a distance in public service delivery // Accounting, auditing & accountability journal (2021) vol. 34, 3, p. 558-590 : ill.
https://doi.org/10.1108/AAAJ-12-2018-3786 - Kadak, T., Laitinen, E. K. How different types of performance management systems affect organizational performance? // Measuring Business Excellence (2021) vol. 25, 3, p. 315-327.
https://doi.org/10.1108/MBE-03-2020-0045 - Bakkar, Y., Nilavongse, R., Saha, A.K. Spillovers of the US real and financial uncertainty on the Euro area // Applied economics letters (2021) vol. 28, 15, p. 1249-1258 : ill.
https://doi.org/10.1080/13504851.2020.1808166 - Demirag, I., Kungwal, T., Bakkar, Y. Assessing the impact of market logic and long-term strategic plans of top management in share buyback decisions // Managerial finance (2022) Vol. 48, 3, p. 392-408.
https://doi.org/10.1108/MF-07-2021-0336 - Lv, K., Ndiaya, C., Zheng, X. Key factors influencing manufacturing firm's innovation in a developing country : Senegal as sample // Transformations in business & economics (2018) vol. 17, 3C, p. 366–378.
http://www.transformations.knf.vu.lt/45c/article/keyf - An, Y., Chen, L., Jin, Z., Zheng, X. Reporting of sustainability initiatives by NZ and HK universities : a comparative analysis // Transformations in business & economics (2019) vol. 18, 3, p. 500−511.
http://www.transformations.knf.vu.lt/48c/article/repo - Gurvitš, N., Strouhal, J., Saia, A., Sidorova, I. Financial variables influencing the performance of refined crude oil products at North-West European cargo markets // Journal of international studies (2018) vol. 11, 2, p. 250-266 : ill.
https://doi.org/10.14254/2071-8330.2018/11-2/17 - Jia, L., Jin, T., Zheng, X. The Position and Dependence among China, Russia and the European Union along the Silk Road Economic Belt in the GVC // Transformations in business & economics (2018) vol. 17, 3C, p. 396–408.
http://www.transformations.knf.vu.lt/45c/article/thep - An, Y., Qiao, X., Zhai, S., Zheng, X. Online social responsibility reporting at universities: a comparative study between New Zealand and Hong Kong // Transformations in business & economics (2018) vol. 17 (3C), p. 497−506.
http://www.transformations.knf.vu.lt/45c/article/onli - Zheng, X., Zhou, S., An, Y. A cross-country study of financial reporting quality: insights and practical implications for 13 'One Belt One Road' countries // Transformations in business & economics (2019) vol. 18, 3C, p. 366−380.
http://www.transformations.knf.vu.lt/48c/article/acro - Zheng, X., Jia, L., Bao, J., Chen, J. A Study of trade complementarity between China and the Baltic States and its development strategies // Amfiteatru Economic (2018) vol. 20, 49, p. 788-803 : tab.
http://doi.org/10.24818/EA/2018/49/788 - Zheng, X., Chen, J., Wang, L., Li, P. Application of ABC in small and medium-sized public hospitals : a case study of a maternal and child health hospital // Transformations in business & economics (2018) vol. 17, 3C, p. 507–523.
http://www.transformations.knf.vu.lt/45c/article/appl - Gan, L., Wei, P., Wang, J., Zheng, X. The Effect of cash flow on the capital structure dynamic adjustment : evidence from Chinese listed companies // Transformations in business & economics (2018) vol. 17, 3C, p. 453–468.
http://www.transformations.knf.vu.lt/45c/article/thee - Laitinen, E. K., Kadak T. Explaining success of performance management systems : the role of chain of key factors // International journal of productivity and performance management (2019) vol. 68, 2, p. 362-388 : ill.
https://doi.org/10.1108/IJPPM-01-2018-0005 - Laitinen, E.K., Kadak, T. Does the company size affect performance management system? PMSs in small, medium-sized, and large companies // International journal of management and enterprise development, IJMED (2018) vol. 17, 3, p. 281-305 : ill.
https://doi.org/10.1504/ijmed.2018.10014496 - Subačiene, R., Alver, L., Brūna, I., Hladika, M., Mokošová, D., Molín, J. Evaluation of accounting regulation evolution in selected countries // Entrepreneurship and sustainability issues (2018) vol. 6, 1, p. 139-175 : ill.
https://doi.org/10.9770/jesi.2018.6.1(11) - Ji, Z., Li, P., Zheng, X. Manufacturing agglomeration and environmental efficiency in China : insights from the panel threshold model // Transformations in business & economics (2019) vol. 18, 2, p. 257−277.
http://www.transformations.knf.vu.lt/46 - Burke, R., Demirag, I. Risk management by SPV partners in toll road public private partnerships // Public management review (2019) vol. 21, 5, p. 711-731.
https://doi.org/10.1080/14719037.2018.1523450 - Wang, L., Jiang, F., Li, J., Motohashi, K., Zheng, X. The contingent effects of asset specificity, contract specificity, and trust on offshore relationship performance // Journal of Business Research (2019) vol. 99, p. 338-349 : ill.
https://doi.org/10.1016/j.jbusres.2019.02.055 - Zheng, X., Streimikiene, D., Balezentis, T., Mardani, A. A review of greenhouse gas emission profiles, dynamics, and climate change mitigation efforts across the key climate change players // Journal of cleaner production (2019) vol. 234, p. 1113-1133.
https://doi.org/10.1016/j.jclepro.2019.06.140 - Saha, A.K., Dunne, T., Dixon, R. Carbon disclosure, performance and the green reputation of higher educational institutions in the UK // Journal of Accounting and Organizational Change (2021) Vol., 17, 5, p. 604-632.
https://doi.org/10.1108/JAOC-09-2020-0138 - Zheng, X. Editorial // Transformations in business and economics (2018) vol. 17, 3C, p. 303-304.
http://www.transformations.knf.vu.lt/45c/ed45c.pdf - Kadak, T., Laitinen, E. K. How different are performance management systems? Empirical typology of performance management systems // Journal of business economics and management (2023) vol. 24, 2, p. 368–386.
https://doi.org/10.3846/jbem.2023.19248