Majandusarvestuse uurimisrühm
TalTech prioriteetne teadussuund
Klassifikaator (Frascati)
Uurimisrühma juht
Uurimisrühma liige
Doktorant
Võtmesõna
vastutus
ettevõtete sotsiaalne aruandlus ja jätkusuutlikkus
süsinikdioksiidi heitkoguste vähendamine
majandusarvestuse digitaliseerimine
rahavoogude arvestus
tulemusjuhtimine ning avaliku ja erasektori partnerlus
Covid-19 ja selle mõju tervishoiule, haridusele ja toiduainete tarneahelale
Ülevaade
Majandusarvestuse uurimisrühm tegutseb mitmetes omavahel seotud uurimisvaldkondades, keskendudes majandusarvestuse rollile kaasaja olulistes majandusalastes, sotsiaalsetes ja poliitilistes võtmeküsimustes nagu näiteks kliimamuutused, Covid-19 pandeemia, toiduainete tarneahelate kindlus ja süsinikdioksiidiheited. Rühma peamised uurimisteemad on majandusarvestuse digitaliseerimine, aruandekohustus, juhtimine, jätkusuutlikkus ja kontroll. Uurimistöö on multi- ja interdistsiplinaarne ning uurimisrühm arendab eelnimetatud uurimisteemade osas kõiki olulisi uurimisoskusi ja -meetodeid. Professor Demiragi poolt juhitud rahvusvaheliste uuringute keskne fookus on suunatud arvestus- ja vastutusmehhanismide kasutamisele hübriidorganisatsioonide (näiteks era- ja avaliku sektori ettevõtete) pikaajaliste suhete juhtimiseks. Teine suund, mis on ühiselt välja töötatud koos dr Rajalaga, keskendub 100 Ühendkuningriigi ülikooli säästva arengu eesmärkide avalikustamise uurimisele, et teha kindlaks, mil määral nad rõhutavad teatavaid säästva arengu eesmärke rohkem kui teisi, ning selle põhjused. Dr Gurvitš-Suits analüüsib jätkusuutlikkuse ja ettevõtete sotsiaalse vastutuse alast aruandlust. Uuringud on seotud ka Covid-19 mõjuga tervishoiule (prof Demirag) ning Eesti haridusele ja tulemuslikkuse juhtimisele (dr Kadak). Uurimisrühm teeb aktiivset koostööd majandusarvestuse valdkonna organisatsioonidega nii Eestis kui kogu maailmas. Konsulteeritakse Eesti valitsusasutusi (Rahandusministeerium, Kaitseministeerium jt) nende strateegiliste arengusuundade ning liikmete koolitusprogrammide osas.
Seotud struktuuriüksus
Teadusgrupiga seotud publikatsioonid
- 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