Industrial engineering and management

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.

The Cost Management Center (CMC) is a research group at Tampere University, Industrial Engineering and Management unit. Our CMC’s core competence is in the field of management accounting, especially in analyzing costs and profits. We improve the competitiveness and profitability of organizations using the means and tools of accounting and business analytics. In addition, the team supports decision-making and business impact considerations regarding energy and sustainability, such as in the current Black Carbon Footprint project.

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Current research topics at CMC are for example:

Cost management in network relationships
The ecological, social and economic sustainability of business models
Marketing and business in the energy-efficient construction business
Integrated solutions in business

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.
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CITER’s (Center for Innovation and Technology Research) research covers the interrelationships, dynamics and evolutionary trends among technology, innovations and different societal actors and structures. Our research group’s activities concentrate on developing competitiveness in the following focus areas – business and innovation ecosystems, modelling, technology business (commercialization and business model development) and foresight of technological evolution & technology strategy and innovation management.

Ongoing projects at CMC and CITER:

→ Sustronics (Sustainable and Green Electronics for Circular Economy)

Main contact

Jussi Valta

Postdoctoral Research Fellow
Faculty of Management and Business
Tampere University
+358504121767
jussi.valta@tuni.fi

Co-PIs & emerging PIs

Teemu Laine

Professor
Teollisuustalous (palvelutoiminnan ja sen suorituskyvyn johtaminen)
Faculty of Management and Business
Tampere University
+358503087049
teemu.laine@tuni.fi

More information

About me

By working for Tampere University, in cooperation with numerous actors, I wish to support managing and developing profitable, sustainable businesses across sectors. Besides, I wish to support and help people engaging values and facts in managing and developing their individual and professional life.

Responsibilities

Professor of Industrial Engineering and Management

Director of Cost Management Center (CMC) research team

Field of expertise

Profitability Management, Management Accounting and Control, Decision-Making in multiple industries and organizational contexts, especially regarding service and innovation activities.

Research fields

Industrial Engineering and Management

Main positions of trust

Own links

Ulla Saari

Associate Professor
Industrial product and service systems
Faculty of Management and Business
Tampere University
+358503015526
ulla.saari@tuni.fi

https://orcid.org/0000-0003-4007-5341

Research staff

Tuomas Korhonen

apulaisprofessori (Associate Professor)
Kannattavuuden johtaminen
Johtamisen ja talouden tiedekunta
Tampereen yliopisto
+358401981551
tuomas.korhonen@tuni.fi

More information

Responsibilities

Research and teaching in management accounting that supports managerial work and decision-making.

Field of expertise

Management accounting and control, and decision-making in organizations (industrial, privately owned organizations, and in the public sector).

Business impact analyses in product and service development.

Digitalization and managerial work.

Pragmatic constructivist metholodogy.

Qualitative research.

Research unit

Cost Management Center (CMC), Industrial Engineering and Management

Main positions of trust

Selected publications

Management accounting and control:

Laine, T., Korhonen, T., Suomala, P. (2020). The dynamics of repairing multi-project control practice: a project governance viewpoint. International Journal of Project Management, 38(7). 405-418.

Stormi, K. T., Laine, T., & Korhonen, T. (2019). Agile performance measurement system development: an answer to the need for adaptability?. Journal of Accounting & Organizational Change, 15(2), 231-256.

Laine, T., Korhonen, T., Suomala, P., & Tervala, E. (2017). New Product Development Project Managers as Actors: The Viewpoint of Management Accounting and Control. In A Philosophy of Management Accounting (pp. 117-133). Routledge.

Tervala, E., Laine, T., Korhonen, T., & Suomala, P. (2017). The role of financial control in new product development: empirical insights into project managers’ experiences. Journal of Management Control, 28(1), 81-106.

Laine, T., Korhonen, T., Suomala, P., & Rantamaa, A. (2016). Boundary subjects and boundary objects in accounting fact construction and communication. Qualitative Research in Accounting & Management, 13(3), 303-329.

Korhonen, T., Laine, T., & Martinsuo, M. (2014). Management control of project portfolio uncertainty: A managerial role perspective. Project Management Journal, 45(1), 21-37.

Rantamaa, A., Laine, T., & Korhonen, T. (2014). Accounting prototypes supporting product development: integrating different actors’ viewpoints. Proceedings of Pragmatic Constructivism, 4(1), 3-13.

Korhonen, T., Laine, T., & Suomala, P. (2013). Understanding performance measurement dynamism: a case study. Journal of Management & Governance, 17(1), 35-58.

Digitalization and artificial intelligence:

Korhonen, T., Heino, O., Laine, T. (2021). Ambidextrous Utilisation of Artificial Intelligence in Policing: A Conceptual Framework. Hallinnon Tutkimus, 40(4), 264-275.

Korhonen, T., Selos, E., Laine, T., & Suomala, P. (2021). Exploring the programmability of management accounting work for increasing automation: an interventionist case study. Accounting, Auditing & Accountability Journal, 34(2), 253-280.

Sustainability and public management:

Kuperstein Blasco, D., Saukkonen, N., Korhonen, T., Laine, T., & Muilu-Mäkelä, R. (2021). Wood material selection in school building procurement–A multi-case analysis in Finnish municipalities. Journal of Cleaner Production, 129474.

Korhonen, T., Rossi, P., Kuperstein Blasco, D., Saukkonen, N. Muilu-Mäkelä, R. & Laine, T. (2021). Puurakentaminen kunnissa - Julkinen keskustelu päätöksentekoa ohjaamassa. Focus Localis, 49(2), 5-28.

Lindholm, A., Korhonen, T., Laine, T., & Suomala, P. (2019). Engaging the economic facts and valuations underlying value for money in public procurement. Public Money & Management, 39(3), 216-223.

New product development management and decision-making:

Mämmelä, J., Korhonen, T., Juuti, T., & Julkunen, P. (2019). Communicating design knowledge to support technology management in the manufacturing industry. Proceedings of Pragmatic Constructivism,
9(1), 4-16.

Korhonen, T., Laine, T., Lyly-Yrjänäinen, J., & Suomala, P. (2016). Innovation for multiproject management: the case of component commonality. Project Management Journal, 47(2), 130-143.

Laine, T., Korhonen, T., & Martinsuo, M. (2016). Managing program impacts in new product development: An exploratory case study on overcoming uncertainties. International Journal of Project Management, 34(4), 717-733.

Korhonen, T. (2014). Performance measurement dynamism in product development. Doctoral thesis, Tampere University of Technology, 1218.

Martinsuo, M., Korhonen, T., & Laine, T. (2014). Identifying, framing and managing uncertainties in project portfolios. International Journal of Project Management, 32(5), 732-746.

Pragmatic constructivist methodology:

Mitchell, F., Nørreklit, H., Nørreklit, L., Cinquini, L., Koeppe, F., Magnacca, F., Mauro, S.G., Jakobsen, M., Korhonen, T., Laine, T., & Liboriussen, J.M. (2021). Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study. Accounting, Auditing & Accountability Journal, 34(6), 1345-1361.

Jakobsen, M., Korhonen, T., Laine, T. (2021). Journal of Pragmatic Constructivism creates understanding about functioning practices . Journal of Pragmatic Constructivism, 11(1), 1-3.

Korhonen, T., Ahopelto, T., Laine, T., Ruusuvuori, J., & Tiitinen, S. (2020). Perspectives to management language games and social interaction in self-managing organizations. Proceedings of Pragmatic Constructivism, 10(1), 3-10.

Jakobsen, M., Korhonen, T., & Laine, T. (2020). Editorial: How can we understand language games?. Proceedings of Pragmatic Constructivism, 10(1), 1-2.

Jakobsen, M., Korhonen, T., & Laine, T. (2019). Editorial: Seeing beyond social “bubbles” by the help of pragmatic constructivism. Proceedings of Pragmatic Constructivism, 9(1), 1-3.

Jakobsen, M., Korhonen, T., & Laine, T. (2018). Editorial: Special Issue on digitalization and the actor’s perspective, VIII Actor Reality Construction Conference. Proceedings of Pragmatic Constructivism, 8(1), 1-3.

Jakobsen, M., Korhonen, T., & Laine, T. (2017). Editorial: Pragmatic Constructivism for making a difference in organizations. Proceedings of Pragmatic Constructivism, 7(1), 3-3.

Service management:

Stormi, K., Lindholm, A., Laine, T., & Korhonen, T. (2019). RFM customer analysis for product-oriented services and service business development: an interventionist case study of two machinery manufacturers. Journal of Management and Governance, 1-31.

Korhonen, T., Stormi, K., Laine, T., & Liew, A. (2016). Examining technical and behavioural possibilities in developing fleet services in the machinery manufacturing context. Proceedings of Pragmatic Constructivism, 6(1), 3-13.

Own links

Industrial engineering and management

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Current research topics at CMC are for example:

Cost management in network relationships

The ecological, social and economic sustainability of business models

Marketing and business in the energy-efficient construction business

Integrated solutions in business

Ongoing projects at CMC and CITER:

→ NewBI5

→ BFfp – BC Footprint

→ ToKi

→ PRELUDE

→ RECO 2.0

→ BIO-CCU

→ Sustronics (Sustainable and Green Electronics for Circular Economy)

→ 2IMatch

→ LEVEL-UP

Main contact

Jussi Valta

Co-PIs & emerging PIs

Teemu Laine

About me

Responsibilities

Field of expertise

Research fields

Ulla Saari

Research staff

Tuomas Korhonen

Responsibilities

Field of expertise

Research unit

Management accounting and control:

Digitalization and artificial intelligence:

Sustainability and public management:

New product development management and decision-making:

Pragmatic constructivist methodology:

Service management:

dd Current research topics at CMC are for example:

Cost management in network relationships

The ecological, social and economic sustainability of business models

Marketing and business in the energy-efficient construction business

Integrated solutions in business

Ongoing projects at CMC and CITER:

→ NewBI5

→ BFfp – BC Footprint

→ ToKi

→ PRELUDE

→ RECO 2.0

→ BIO-CCU

→ Sustronics (Sustainable and Green Electronics for Circular Economy)

→ 2IMatch

→ LEVEL-UP

Main contact

Jussi Valta

Co-PIs & emerging PIs

Teemu Laine

Ulla Saari

Research staff

Tuomas Korhonen

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Current research topics at CMC are for example: