Mikko Sandelin

My primary research interest concerns the management and control of organizational operations and finances, with a particular emphasis on performance management. I am especially interested in examining how organizations seek to design and guide their activities in alignment with strategic objectives, and through what mechanisms this is accomplished. Beyond individual techniques (e.g., performance measurement), my focus lies in understanding how different methods are integrated and how selected control mechanisms collectively aim to safeguard and enhance the factors deemed critical for organizational performance.

I regard management accounting techniques, and the information they generate, as central drivers of organizational behavior. Their potential, in my view, extends well beyond supporting decision-making, encompassing also the capacity to shape organizational culture and climate. In addition to the comprehensive management of performance, I am interested in the application of accounting techniques across various organizational functions (e.g., procurement, quality, sales, and others).

University Teacher in Management Accounting and Performance Management

Cost and profitability analyses, Lean accounting, Life-cycle costing, Capacity management, Quality cost accounting, Rolling forecasting, Performance measurement, Target setting, Value-based selling, Performance control and management

Accounting and Control, Management Accounting and Decision Support, Performance Measurement and Management, Strategic Management and Organizational Governance, Operational Management and Process Control