Marko Järvenpää


School of Accounting and Finance
+358 29 449 8440
Yliopistonranta 10, 65200 Vaasa
Fabriikki F331

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Research interests

I study management accounting and management control systems, role of mangement accountants, strategic management accounting,  cost management, performance measurement, accounting and sustainability, network control,  digitalisation and analytics. I use qualitative research methods, like case study and interventionist studies and use interpretative theories in studying management accounting.


Teaching (not active at the moment)

LASK3038 Johdon laskentatoimen jatkokurssi (Advanced Topics in Management Accounting

LASK3058 Management Accounting in Practice (Johdon laskentatoimi käytännön yrityksissä)

LASK1013 Introduction to Accounting (2 hours)

LASK3067 Analytiikan käytännön soveltaminen (Analytics in Practice

I also supervise PhD theses and Master's and Bachelor's theses in Accounting, typically theses employing qualitative research methods.

Selected publications

Ala-Heikkilä, V., Lämsä, A.-M. & Järvenpää, M. (2024) Management accountants – a gendered image. Critical Perspectives on Accounting.

Rautiainen, A., Scapens, R.W., Järvenpää, M., Auvinen, T. & Sajasalo, P. (2024) Towards Fluid Role Identity of Management Accountants: A case study of a Finnish bank. British Accounting Review.

Ala-Heikkilä, V. & Järvenpää, M. (2023) Management accountants' image, role, and identity: employer branding and identity conflict, Qualitative Research in Accounting and Management, 20 (3), 2023, 337-371.

Järvenpää, M., Hoque, Z., Mättö, T. & Rautiainen, A. (2023) Controllers' role in managerial sensemaking and information trust building in a business intelligence environment, International Journal of Accounting Information Systems, 50, 100627.

Teittinen, H., Pellinen, J. & Järvenpää, M. (2023) Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making: An Interpretive Case Study, South Asian Journal of Business and Management Cases, 1-15. DOI:10.1177/22779779231183024.

Ranta, M., Ylinen, M. & Järvenpää, M. (2022) Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future, European Accounting Review, published online.

Rautiainen, A., Järvenpää, M. & Mättö, T. (2022) Non-IFRS and changes in accounting institutions – Lessons from Nokia, Accounting History, DOI: 10.1177/10323732221094033.

Mättö, T., Järvenpää, M., Peura, P., Kangasjärvi, M. & Lehtinen, H. (2022) Vernacular Budgeting and accounting routines – A Longitudinal Constructive Case Study, Journal of Public Budgeting, Accounting & Financial Management. Vol. 34 No. 6, 193-209. DOI 10.1108/JPBAFM-08-2021-0121.

Kalmi, P., Auvinen T. & Järvenpää, M. (2022) Introduction. In (eds.  Kalmi, P., Auvinen, T. & Järvenpää, M.) Responsible Finance and Digitalization: Implications and Developments, Routledge, UK, 1-5.

Ylinen, M., Järvenpää, M. & Myllymäki (2022) A. Data Balance Sheet in OP, in (eds. Kalmi, P., Auvinen, T. & Järvenpää, M.) Responsible Finance and Digitalization: Implications and Developments, Routledge, UK, 123-139.

Kinnunen, A., Järvenpää, M. & Rautiainen, A. (2022) From Vernacular Accounting to Standardized PMS – Logic Multiplicity in a Cooperative Bank, in (eds. Kalmi, P., Auvinen, T. & Järvenpää, M.) Responsible Finance and Digitalization: Implications and Developments, Routledge, UK, 62-88.

Järvenpää, M., Teittinen, H., Auvinen, T., Sajasalo, P., Takala, T. & Sintonen, T. (2022) Efficiency vs. values – institutional logics, situated rationality and performance measurement in a cooperative bank, in (eds. Kalmi, P., Auvinen, T. & Järvenpää, M.) Responsible Finance and Digitalization: Implications and Developments, Routledge, UK, 78-96.

Sintonen, T., Takala, T., Auvinen, T., Sajasalo, P., & Järvenpää, M. (2022) Organizational Identity Construction as a Control Mechanism, in (eds. Kalmi, P., Auvinen, T. & Järvenpää, M.) Responsible Finance and Digitalization: Implications and Developments, Routledge, UK, 255-270.

Vaivio, J., Järvenpää, M. & Rautiainen, A. (2021) Accounting in Identity Regulation: Producing the Appropriate Worker, European Accounting Review.

Järvenpää, M., Kallio, K.-M., Kallio, T. & Rautiainen, A. (2021) The Chain of Control in Results-Based Management in Finnish Universities. In (ed. Hoque, Z.) Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice, Routledge, NY, Chapter 9, 177-192.

Hartikainen, H., Järvenpää, M. & Rautiainen, A. (2021) Sustainability in executive remuneration – A missing link towards more sustainable firms, Journal of Cleaner Production, Vol. 324, 15, November.

Mättö, T., Anttonen, J., Järvenpää, M. & Rautiainen, A. (2020). Legitimacy and relevance of a performance measurement system in a Finnish public-sector case, Qualitative Research in Accounting and Management 17 (2), 177-199. DOI: 10.1108/QRAM-04-2018-0027.

Dahlbom, P., Siikanen, N., Sajasalo, P. & Järvenpää, M. (2020). Big Data and HR Analytics in The Digital Era, Baltic Journal of Management 15 (1), 120-138.

Nybom. T., Virtanen, A. & Järvenpää, M. (2019) Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa, Hallinnon Tutkimus, 2, 89-109.

Vallius, S., Rautiainen, A., Virtanen, A. & Järvenpää, M. (2019) Goodwill and ethics – evidence from Finland. Electronic Journal of Business Ethics and Organization Studies. 24(1), 8-18.

Sajasalo, P., Auvinen, T., Järvenpää, M., Sintonen, T. & Takala, T. (2019). Development of Mobile Banking Services in a Large Finnish Financial Organization. In (eds. Shaikh, A. & Karjaluoto, H.) Marketing and Mobile Financial Services: A Global Perspective on Digital Banking Consumer Behaviour, London: Routledge. (JUFO 3)

Teittinen, H., Auvinen, T., Järvenpää, M. Sajasalo, P., Takala, T. & Sintonen, T. (2018) Arvot suoritusmittareiden aiheuttaminen ohjausjännitteiden hallinnassa suuressa osuustoiminnallisessa organisaatiossa, Hallinnon Tutkimus, 37(3), 201-216. (JUFO 2)

Auvinen, T., Sajasalo. P., Sintonen, T., Takala, T. & Järvenpää, M. (2018). Antenarratives in Ongoing Strategic Change: Using the Story Index to Capture Daunting and Optimistic Futures. In H. Krämer & M. Wenzell (eds.), Organizing (for) the Future. How Organizations Manage Things to Come. Palgrave Macmillan: London, 133-151.  (JUFO 3)

Onkila, T. & Mäkelä, M. & Järvenpää, M. (2018). Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change, Sustainable Development SSCI,  217-228. IF 2.167 (JUFO 2)

Lukka, K. & Järvenpää, M. (2018). The dynamics of the academic discourse on the role change of management accountants – a Finnish perspective. In Goretzki, L. & Strauss, E. (ed.) The Role of the Management Accounting – Local Variations and Global Influences. Chapter 20, Routledge, 305-319. (JUFO 3)

Mättö, T. & Järvenpää, M. Rautiainen, A. & Sippola, K. (2017). Quality management in the public sector accounting department – (un)avoidable quality costs and unlikely financial impacts, International Journal of Accounting and Finance, 3, 234-252. (JUFO 1)

Aaltola, P. & Järvenpää, M. (2017) Narratives on the accounting worldview of practicing managers. Nordic Journal of Business, Vol. 66, No. 4, 235-256. (JUFO 1)

Lepistö, L. & Järvenpää, M. & Ihantola, E.M. & Tuuri, I. (2016) The Tasks and Characteristics of Management Accountants: Insights from Finnish Recruitment Processes. Nordic Journal of Business, Vol. 65, No. 3-4. (JUFO 1)

Nykänen, E. & Järvenpää, M. & Teittinen, H. (2016) Business Intelligence in Decision Making in Finnish Enterprises. Nordic Journal of Business, Vol. 65, No. 2, 24-44. (JUFO 1)

Pellinen, J. & Teittinen, H. & Järvenpää, M. (2016) Performance measurement system in the situation of simultaneous vertical and horizontal integration. International Journal of Operations and Production Management. Vol. 36, 10, 1182 - 1200. SSCI IF, 3.339. (JUFO 2, ABS 4)

Sajasalo, P. & Auvinen, T. & Takala, T. & Järvenpää, M. & Sintonen, T. (2016) Strategy implementation as fantasising – becoming the leading bank. Accounting and Business Research, Vol 46, No. 3, 303-325. SSCI, IF 0,911 (JUFO 2, ABS 3)

Järvenpää, M. & Länsiluoto, A. (2016) Collective Identity, Institutional Logic and Environmental Management Accounting Change. Journal of Accounting and Organizational Change, No. 2/2016, 152-176. (JUFO 1, ABS2)

Velasquez, S. & Suomala, P. & Järvenpää M. (2015) Cost Consciousness: Conceptual Development from a Management Accounting Perspective.  Qualitative Research in Accounting & Management, Vol 12, No. 1, 55-86. (JUFO 1, ABS2)

Teittinen, H. & Pellinen, J. & Järvenpää, M. (2013) ERP in action – Challenges and benefits for management control in SME context. International Journal of Accounting Information Systems, 14, 278-296. (SSCI, IF 1.056) (JUFO 1, ABS 2)

Länsiluoto, A., Järvenpää, M., Krumwiede, K. (2013) Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at the University of Applied Sciences (UAS), Management Accounting Research, Vol 24 (3), 225-245. (SSCI, IF 3.000) (JUFO 2, ABS 3)

Länsiluoto, A. and Järvenpää, M. (2012) Integrating greenness into a balanced scorecard in a food processing company, The TQM Journal, Vol 24 (1), 388-398. (JUFO 1, ABS1)

Rautiainen, A. and Järvenpää, M. (2012) Institutional logics and responses to performance measurement systems. Financial Accountability & Management, 28(2), May 2012, 164-188. (JUFO 1, ABS 3)

Länsiluoto, A. and Järvenpää, M. (2010) Greening the balanced scorecard, Business Horizons, Vol. 53 Iss. 4. July-August 2010, 385-395. (SSCI, IF 2.157) (JUFO 1, ABS 2)

Länsiluoto, A. & Järvenpää, M. (2010) Collective action in implementation of a "greener" performance management system. Journal of Accounting & Organizational Change, Vol. 6, No. 2, 200-227. (JUFO 1, ABS2)

Järvenpää, M. (2009) The institutional pillars of management accounting function. Journal of Accounting & Organizational Change, Vol. 5, No. 4, 444-471. (JUFO 1, ABS2)

Länsiluoto, A. & Järvenpää, M. (2008) Environmental and performance management forces. Integrating "greenness" into balanced scorecard. Qualitative Research in Accounting & Management, Vol. 5, No. 3, 184-206. (JUFO 1, ABS2)Varamaki, E., M. Kohtamaki, M. Jarvenpaa, T. Vuorinen, E. K. Laitinen, K. Sorama, T. Wingren, J. Vesalainen, P. Helo, T.

Tuominen, T. Pihkala, J. Tenhunen (2008).  A framework for a network-level performance measurement system in SME. International Journal of Networking and Virtual Organizations. Vol. 5, No.3/4, 415-435.

Järvenpää, M. & Lähteenmäki, J. & Niemelä, M., Pellinen, J. & Voutilainen, V. (2008) Hei, me mennään kunnan tilitehtaaseen. Taloushallinnon työn uudelleenorganisoinnin vaikutukset työntekijöiden kokemana. Hallinnon tutkimus (Administrative Studies), Vol 27, No 2, 2008, 52-67.

Järvenpää, M. (2007) Making business partners: A case study on how management accounting culture was changed, European Accounting Review, Vol. 16, 1, 99-142. (SSCI, IF 2.107) (JUFO 2, ABS 3)

Publications and expert tasks

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