Sinikka Moilanen

Sinikka Moilanen


University Lecturer
Management Accounting


I currently work as University Lecturer in Accounting at Oulu Business School (OBS). My research interests cover different perspectives on management control systems such as compensation systems for employees and controls in inter-organizational relationships, such as shared service centers and outsourced accounting. I am also interested in pedagogical issues, and a research project of mine covers learning in case-based accounting assignments. I am the director of the Master’s Programs of OBS.

Research interests

  • Management control systems
  • Inter-organizational controls
  • Compensation systems for employees
  • Centralizing and outsourcing accounting
  • Accounting education

Selected publications

  • Moilanen, Sinikka; Ikäheimo, Seppo (2019) Managerial intentions for and employee perceptions of group-based incentives : Social exchange theory-based interpretations. - Journal of accounting and organisational change 15 (4), 605-625 . [Original] [Self-archived]
  • Lassila, Erkki M.; Moilanen, Sinikka; Järvinen, Janne T. (2019) Visualising a “good game”: analytics as a calculative engine in a digital environment. - Accounting, auditing & accountability journal 32 (7), 2142-2166 . [Original] [Self-archived]
  • Zarzycka, Ewelina; Dobroszek, Justyna; Lepistö, Lauri; Moilanen, Sinikka (2019) Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing. - Journal of management control first online, first online . [Original] [Self-archived]
  • Lepistö, Lauri; Dobroszek, Justyna; Moilanen, Sinikka; Zarzycka, Ewelina (2018) Being a management accountant in a shared services centre. - Journal of Accounting & Organizational Change 14 (4), 492-512 . [Original] [Self-archived]
  • Ikäheimo, Seppo; Kallunki, Juha-Pekka; Moilanen, Sinikka; Schiehll, Eduardo (2018) Do White Collar Employee Incentives Improve Firm Profitability?. - Journal of management accounting research 30 (3), 95-115 . [Original]
  • Moilanen, Sinikka (2017) The context-specific conceptions of learning in case-based accounting assignments, students’ characteristics and performance. - Accounting education : an international journal 26 (3), 191-212 . [Original]
  • Moilanen, Sinikka (2016) Sensemaking of post-acquisition changes in accounting and control. - Journal of Applied Accounting Research 17 (1), 24-42, 2 . [Original]
  • Moilanen, Sinikka (2012) Learning and the loosely coupled elements of control. - Journal of Accounting & Organizational Change 8 (2), 136-159 . [Original]
  • Moilanen, Sinikka (2008) Role of accounting in the management control system: a case study of a family-led firm. - Qualitative Research in Accounting & Management 5 (3), 165-183 . [Original]
  • Moilanen, Sinikka (2008) Role of accounting and an intermediate subsidiary in the management control system. - Management Accounting Research 19 (3), 252-269
  • Moilanen, Sinikka (2007) Knowledge translation in management accounting and control: a case study of a multinational firm in transitional economies. - European Accounting Review 16 (4), 757-789 . [Original]