"accounting" - Selaus asiasanan mukaanArtikkelit

    • Accounting for intangibles and intellectual capital : a literature review from 2000 to 2020 

      Garanina, Tatiana; Hussinki, Henri; Dumay, Johannes (WileyAccounting and Finance Association of Australia and New Zealand, 22.01.2021)
      article
      This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North ...
    • Blockchain in accounting research : current trends and emerging topics 

      Garanina, Tatiana; Ranta, Mikko; Dumay, John (Emerald, 19.10.2021)
      article
      Purpose This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of ...
    • Cybersecurity in accounting research 

      Haapamäki, Elina; Sihvonen, Jukka (Emerald Publishing, 01.07.2019)
      article
      Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which ...
    • Goodwill and ethics : evidence from Finland 

      Vallius, Suvi; Rautiainen, Antti; Virtanen, Aila; Järvenpää, Marko (Jyväskylän yliopisto, Business and Organization Ethics Network (BON), 2019)
      article
      Goodwill appears as an intangible asset in the parent company balance sheet after purchasing a company, especially with big expectations of growth and synergy. However, there are ethical issues involved in presenting and ...
    • Revisiting the intellectual capital research landscape – a systematic literature review 

      Hussinki, Henri; Garanina, Tatiana; Dumay, Johannes; Steinhöfel, Erik; Ordóñez de Pablos, Patricia; Edvinsson, Leif (Routledge, 09.03.2020)
      bookPart
      The objective of this systematic literature review (SLR) is to provide insights on intellectual capital (IC) research models in terms of their preference for a single IC element or multiple IC elements, as well as how this ...