Our work is based on long-term cooperation with our industrial partners.


We examine – through a management accounting lens – diverse topics relevant and current for our business partners. Cost and profitability management in one form or another is a common factor in every research project conducted by CMC.


CMC’s aim is to support Finnish and international organizations in their business renewal in B2B and B2C markets as well as to acquire high-quality academic results through the development projects in collaboration with industrial firms, public sector organizations and other research institutions.


Close cooperation with real-life companies guarantees the practical relevancy of research findings and at the same time helps identify new and interesting research questions. Practical research work based on industrial needs provides new and interesting information for the scientific community as well.

Current research topics at CMC are for example:

  • Cost management in network relationships
  • Digitalization and artificial intelligence in accounting and marketing
  • Accounting information in supporting managerial work
  • The ecological, social and economic sustainability of business models
  • Facts and feelings in decision making
  • Supporting product development with cost and profitability information
  • Life-cycle costs and profitability in public and private sectors
  • Machinery fleet service development
  • The role of management control in organizational learning
  • Changes in earnings logics of companies
  • Accounting in healthcare
  • Profitability in services
  • Marketing and business in energy-efficient construction business
  • Profitability in product-service-systems
  • Guided buying and selling
  • Managing business relationships
  • Integrated solutions in business
  • Marketing communications
  • Innovation management in networks

CMC’s partners

We offer our partners a possibility to develop their operations and strategies based on scientific research and our practical understanding.

Contact us, so we can plan a research project or a more compact intervention that specifically meets your topical business requirements.