Lili-Anne Kihn

Lili-Anne Kihn has served as a Professor of Accounting and Control Systems in the Faculty of Management and Business at Tampere University, Finland since 2011. She holds a doctoral degree from Turku School of Economics and title of docent in Management Accounting from Tampere University (2009). Her research interests focus on auditing, budgeting, digitalization, enabling control, performance measurement and evaluation, quality management, research methodology, strategies and control of internationalized companies, and transfer pricing.  Her work has been published in journals such as Accounting, Organizations and Society, European Accounting Review, International Journal of Productivity and Performance Management, and Journal of Applied Accounting Research. 

Courses taught: 

KAT.LASK.314 Strategic Management Accounting & Control, 

KAT.LASK.302 Research Methodology,    

KAT.LASK.308 Advanced Auditing,

Seminar and Master's Thesis, and

Research Seminar for Postgraduate Studies.

Member of the steering group of the Auditing & Evaluation Master's Program since 2013.

Head of Financial Management & Accounting Research Group since 2014.

Accounting and control systems.

https://researchportal.tuni.fi/fi/persons/lili-anne-kihn

Editorial Review Board member, Journal of Accounting and Organizational Change (JAOC), 2022-2025.

Expert, European Commission, Horizon 2020 and 2023, Widera 2021, Research Executive Agency, Brussel, Belgium, 2017, 2021, and 2023.

Publication Forum panelist (Economics), Publication Forum, the Federation of Finnish Learnt Societies, Helsinki, 2019-2021.

Head of Doctoral Programme (Administrative Sciences, Business Studies and Politics), Tampere University Faculty of Management and Business 2019-2021. 

Council vice member or member, Professoriliitto ry., Helsinki, 2013-2024.

Faculty Council vice member, Tampere University, 2017-

Investment Committee member, University of Tampere, 2015-2018.

Member of Maanpuolustuksen tieteellinen neuvottelukunta (MATINE), Tampere local chapter, 2014-2018.

Member of University Collegial Body and its Economic Committee, University of Tampere, 2014-2018.

Board member, Professoriliitto ry. Helsinki, 2013-2014.

Member, Scientific Committee of the European Accounting Association, 2008-2009, 2010-2013, 2016-2018, 2021-2024.

Ad hoc referee for American Accounting Association and the following scientific journals: Accounting, Organizations and Society (AOS), Baltic Journal of Management, Behavioral Research in Accounting (BRIA), Corporate and Business Strategy Review, European Accounting Review (EAR), International Journal of Accounting Information Systems, Journal of Accounting and Organizational Change (JAOC), Journal of Applied Accounting Research, Journal of Management Accounting Research (JMAR), Journal of Management Control (JoMaC), International Journal of Productivity and Performance Management (IJPPM), Management Accounting Research (MAR).

Business administration, Business economics, Accounting

Kihn, L-A. (2007) Financial consequences in foreign subsidiary manager performance evaluations. European Accounting Review, Vol. 16, No. 3, pp. 531-554. 

Chapman, Christopher S. & Kihn, Lili-Anne (2009) Integrated information systems, enabling control and performance. Accounting, Organizations and Society, Vol. 34, No. 2, pp. 151-169.

Kihn, L-A. (2010) Performance outcomes in empirical management accounting research: recent developments and implications for future research. International Journal of Productivity and Performance Management, Vol. 59, No. 5, pp. 468-492. 

Kihn, L-A. (2010) An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls. International Journal of Accounting, Auditing and Performance Evaluation, Vol. 6, No. 1, pp. 108-127. 

Kihn, L-A. (2011) How do controllers and managers interpret budget targets? Journal of Accounting and Organizational Change, Vol. 7, No. 3, pp. 212-236. 

Ihantola, Eeva-Mari & Kihn, Lili-Anne (2011) Threats to validity and reliability in mixed method accounting research. Qualitative Research in Accounting and Management, Vol. 8, No. 1, pp. 39-58. 

Kihn, L-A. & Ihantola, E-M. (2015) Approaches to validation and evaluation in qualitative studies of management accounting. Qualitative Research in Accounting and Management. Vol. 12, No. 3, pp. 230-255.

Kihn, Lili-Anne & Näsi, Salme (2017) Emerging diversity in management accounting research: the case of Finnish doctoral dissertations, 1945-2015. Journal of Accounting & Organizational Change, Vol. 13, No.1, pp. 131-160. 

Kihn, Lili-Anne, Oulasvirta, Lasse, Ruohonen, Janne, Rönkkö, Jaakko & Wacker, Jani (toim.) (2019) Talous, sääntely, ohjaus: Tarkastuksen ja valvonnan ajankohtaiskysymyksiä. Tampere: Tampere University Press. https://trepo.tuni.fi/handle/10024/117878 

Kihn, Lili-Anne (jointly with Jaatinen, P. L. & Näsi, S. (2021) Historical Development of IT-Related Innovations of Financial Accounting: From Manual and Paper Bookkeeping to Automated and Digital Financial Accounting. Nordic Journal of Business, Vol. 70, No. 2, 5-28. https://trepo.tuni.fi/handle/10024/135233

Kihn, L-A. & Härkönen, J. (2021) Tietokoneavusteiset tarkastusmenetelmät tilintarkastuksessa: Systemaattinen kirjallisuuskatsaus. (Computer-aided audit tools in auditing: A systematic literature review). Teoksessa, Kihn, L-A., Oulasvirta, L., Ruohonen, J., Rönkkö, J. & Wacker, J. (toim.) Tarkastus, arviointi ja valvonta murroksessa (Audit, evaluation and control). Tampere: Tampere University Press, 23-38. https://researchportal.tuni.fi/en/publications/tietokoneavusteiset-tarkastusmenetelm%C3%A4t-tilintarkastuksessa-syste

Kihn, L-A., Oulasvirta, L., Ruohonen, J., Rönkkö, J. & Wacker, J. (2021) Tarkastus, arviointi ja valvonta murrosajan tutkimuskohteina. (Audit, evaluation and control as research topics). Teoksessa Kihn, L-A., Oulasvirta, L., Ruohonen, J., Rönkkö, J. & Wacker, J. (toim.) Tarkastus, arviointi ja valvonta murroksessa. Tampere: Tampere University Press. https://library.oapen.org/handle/20.500.12657/50460

Kihn, L-A., Ihantola, E-M., Rönkkö, J. & Filatov, M. (2023) Hallinnon tarkastus asunto-osakeyhtiöissä – laadullinen tutkimus. In Ruohonen, J., Kihn, L-A., Oulasvirta, L. & Veikkola, E. (Eds.) Tilintarkastus ja evaluaatio – talouden ja sääntelyn vuoropuhelu. Tampere: Tampere University Press, 118-139.

Alitalo, H., Kihn, L-A. & Vehmas, T. (2023) Suomalaiset tilintarkastusalan väitöskirjat 2010-luvulla. In Ruohonen, J., Kihn, L-A., Oulasvirta, L. & Veikkola, E. (Eds.) Tilintarkastus ja evaluaatio – talouden ja sääntelyn vuoropuhelu. Tampere: Tampere University Press, 173-193.

Ruohonen, J., Kihn, L-A., Oulasvirta, L. & Veikkola, E. (2023) Tilintarkastuksen ja evaluaation tutkimus ja ajankohtaiset ilmiöt. In Ruohonen, J., Kihn, L-A., Oulasvirta, L. & Veikkola, E. (Eds.) Tilintarkastus ja evaluaatio – talouden ja sääntelyn vuoropuhelu. Tampere: Tampere University Press, 15-23.

Kihn, L. A. (2023) Budgeting changes and success: abandonment, reform or stability in Finnish manufacturing firms? Journal of Accounting and Organizational Change, 19(6), 91-111. DOI (10.1108/JAOC-12-2022-0187). https://www.emerald.com/insight/content/doi/10.1108/JAOC-12-2022-0187/full/html

Kihn, L. A. & Ström, E. M. (in press) Top management characteristics and comprehensive focus on budgeting. Journal of Applied Accounting Research.

Kihn, L. A., Liew, A. & Nieminen, J. (2024) Changes in field-based research in accounting. Journal of Accounting and Organizational Change, 20(6), https://www.emerald.com/insight/content/doi.10.1108/JAOC-12-2023-0221