Month

The current issue of the Nordic Journal of Business features three interesting accounting articles. In the first article, Hannu Ojala (University of Tampere & Aalto University School of Business), Esko Penttinen (Aalto University School of Business), Jill Collis (Brunel University London) and Tuija Virtanen (University of Helsinki) focus on the design principles for Standard Business Reporting initiatives. The second article by Janne T. Järvinen (University of Oulu) and Kim Väätäjä (weVision Oy) investigates how companies with different customer interfaces apply time-driven activity-based costing in their customer profitability analyses. In the third article, Jenni Laininen (University of Eastern Finland) examines the association between firms’ voluntary financial disclosure and the composition of the board of directors.

I hope you enjoy reading the contributions included in this issue of the Nordic Journal of Business.

Sami Vähämaa
Editor Nordic Journal of Business

Hannu Ojala, Esko Penttinen, Jill Collis and Tuija Virtanen – Design Principles for Standard Business Reporting Initiatives: Evidence from Finland

Janne T. Järvinen and Kim Väätäjä – Customer Profitability Analysis Using Time-Driven Activity-Based Costing: Three Interventionist Case Studies 

Jenni Laininen – Board Composition as a Way to Increase Corporate Voluntary Disclosure in a Market with Concentrated Ownership 

The whole issue as PDF here