Majandusarvestuse uurimisrühm
TalTech prioriteetne teadussuund
Klassifikaator (Frascati)
Uurimisrühma juht
Uurimisrühma liige
Võtmesõna
vastutusarvestus
ettevõtte sotsiaalne aruandlus ja kestlikkus
null süsinikuheide
majandusarvestuse digitaliseerimine
rahakäibe arvestus
tulemuslikkuse juhtimine
Covid-19 ja selle mõju tervishoiule, haridusele ja toiduainete tarneahelale
tegevuspõhine eelarvestamine ja kuluarvestus
reaalajamajandus
maksundus
Ülevaade
Majandusarvestuse rühm on aktiivne mitmes uurimisvaldkonnas, kasutades nii kvantitatiivseid kui kvalitatiivseid uurimismeetodeid. Rühm keskendub majandusarvestuse rollidele meie ettevõtete ja ühiskonna ees seisvates olulistes majanduslikes ja sotsiaalsetes küsimustes, nagu konkurentsis püsimine, kliimamuutused, Covid-19 pandeemia, toiduainete tarneahelate turvalisus, süsinikuheitmed, kestlikkusaruandlus. Peamised uurimisteemad on vastutusarvestus, valitsemine, kestlikkusarvestus ja -aruandlus, juhtimiskontroll ja tulemuslikkuse juhtimine, tegevuspõhine eelarvestamine ja kuluarvestus, reaalajamajandus, maksundus, mis on kooskõlas ülikooli tuleviku valitsemise prioriteetsete teadusuuringute valdkondadega. Rühma uuringud on interdistsiplinaarsed ning kasutavad kriitilisi uurimismeetodeid uurimaks ülaltoodud teemasid. Uurimisrühm on aktiivselt seotud professionaalsete majandusarvestusega seotud asutustega nii Eestis (nt audiitorbürood, raamatupidamise, audiitorite, siseaudiitorite kutseühingud) kui ka mujal maailmas ning samuti konsulteeritakse aktiivselt Eesti valitsusasutustega (Konkurentsiamet, Rahandus-, Kaitse-, Majandusministeerium jt) strateegiliste arendus- ja koolitusprogrammide osas.
Tähtsamad tulemused
2023. aastal alustati kahe ESG aruandlusega seotud välisrahastusega projekti elluviimist (Train4ESG ja ERA-RUP), kasutades TalTechi interdistsiplinaarset ekspertiisi. Täideti IT-tehnoloogiat, keskkonnateadust ja juhtimist rakendavat jätkusuutlikkuse plokiahela BC4eco Erasmus+ projekti.
Seotud projektid
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 - 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