The critical success factor of the research programme is based on the active co-operation between researchers from these four areas which makes it possible to analyze the control of firms from different perspectives. This kind of close co-operation between researchers in the area of control is both nationally and internationally unique.
In auditing the focus is on developing and improving the prerequisites of auditing in Finland based on cutting-edge research. The aim is to attain this through scientific research on the factors that affect auditing in Finland as well as in other European countries and the U.S.
Our research on internal control focuses on the efficiency of internal control processes as well as on factors affecting the implementation of control processes.
Research on management control focuses mainly on the area of management accounting. The research investigates factors which have a particularly significant effect on management planning, decision making and control.
Financial control research seeks to produce results which can be widely adopted in analyzes of a firm’s efficiency of operations. This includes both internal and external analyzes based on information from income statements, balance sheets, and other sources.
The research programme is founded on the basis of the relationships and tensions that exist between different perspectives on control. Integrative research on control in business organizations is made possible through the high-quality, collaborative research group of this research programme, and the close co-operation between researchers specializing in auditing, internal control, management accounting and financial accounting.
