Jan Pfister
jan.pfister@utu.fi Rehtorinpellonkatu 3 Turku ORCID identifier: https://orcid.org/0000-0003-3967-9869 |
Performance measurement; Performance management; Management control systems; Prosocial paradigm; Prosocial market economy; Qualitative methodology
Jan Pfister is a Swiss academic who holds the position of Associate Professor of Management Accounting at the Department of Accounting and Finance at Turku School of Economics. He is also an Affiliated Researcher at Stockholm School of Economics.
Jan leads an international research project, funded by a half-million-euro grant from the Research Council of Finland (2022-2026), aimed at introducing a new paradigm in performance management theory and practice. This project challenges the widely ingrained assumptions of "economic man" (“homo economicus”) by promoting prosociality as a key driver of organizational performance and sustainability, drawing on evolutionary science for its foundation.
Specializing in interdisciplinary qualitative field research, he utilises psychology, sociology, and anthropology to interpret empirical data and bridge the gap between theory and practice. Co-authored with Kari Lukka, a career highlight was his publication of the first interpretive qualitative field study in The Accounting Review, a leading U.S. journal typically focused on quantitative positivist research.
He contributes to the academic community as a reviewer for multiple journals and serves on the editorial boards of the Accounting, Auditing, and Accountability Journal, Journal of Accounting and Organizational Change, and Qualitative Research in Accounting and Management. Additionally, he is a member of the International Committee of the Management Accounting Section (MAS) of the American Accounting Association (AAA), a member of the New Paradigm Coalition, and chairs the Seminar in Interdisciplinary Accounting Research (SIAR).
Jan offers executive modules on performance measurement and management, has served as a keynote speaker, and has been teaching at various levels. He has been supervising several PhD students and welcomes new ones, particularly those interested in exploring the prosocial paradigm (see below).
Before joining the University of Turku, Jan held a permanent position at Lancaster University Management School and spent two years as a visiting scholar at the University of California, Berkeley. He holds a Docentship from the University of Jyväskylä and earned his Doctorate from the University of Zurich. His dissertation, published as a book by Springer, included a paper that received the Best Paper by PhD Student Award at the Ethics Symposium of the American Accounting Association. Based on the book, Financial Executives International disseminated an issue alert to its members.
He is involved in several international research collaborations, focusing on theoretical, empirical, and methodological topics related to performance measurement and management.
PhD Candidates: The Management Accounting team welcomes applications from PhD candidates, both Finnish and international, who are dedicated to conducting qualitative research using interpretive and/or critical methodologies. English proficiency is essential, and preference will be given to candidates whose research interests align closely with the faculty’s areas of expertise.
There are two PhD application periods each year, one in spring and one in autumn. For details on deadlines and application requirements, please see the admission criteria and instructions.
- Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability (2024)
- Qualitative Research in Accounting and Management
(A1 Refereed original research article in a scientific journal) - A methodological framework for theoretical explanation in performance management and management control systems research (2023)
- Qualitative Research in Accounting and Management
(A1 Refereed original research article in a scientific journal) - Productivity Measures in Performance Evaluations (2023)
- Strategic Finance
(D1 Article in a professional journal) - The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants' identity work (2022)
- Critical Perspectives On Accounting
(A1 Refereed original research article in a scientific journal) - Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader-follower relations (2021)
- Accounting, Auditing and Accountability Journal
(A1 Refereed original research article in a scientific journal) - The pitfalls of achieving cost-efficiency in the creative organization (case study and teaching notes on extrinsic and intrinsic motivation) (2020) Hartmann Frank, Kraus Kalle, Nilsson, Göran, Anthony Robert & Govindarajan Vijay: Management control systems, McGraw-Hill Education, second edition, 387-392 Pfister Jan
(D2 Article in a professional compilation book) - Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation (2019)
- Accounting Review
(A1 Refereed original research article in a scientific journal) - Strategizing open innovation: How middle managers work with performance indicators (2017)
- Scandinavian Journal of Management
(A1 Refereed original research article in a scientific journal) - Controlling creativity and innovation: Paradox or necessity? (2014) Management control and uncertainty (Palgrave McMillan, eds. David Otley, Kim Soin, p. 134-148) Pfister Jan
(A3 Refereed book chapter or chapter in a compilation book) - Issue Alert: Managing organizational culture for effective internal control (2012)
- Financial Executives Research Foundation
(D1 Article in a professional journal) - Managing organizational culture for effective internal control (2011)
- Accounting Review
(A2 Refereed review article in a scientific journal ) - Managing organizational culture for effective internal control – From practice to theory (2009) Pfister Jan A.
(C1 Refereed scientific book) - The application of XBRL in investor relations [in German] (2009) Praxishandbuch Investor Relations: Das Standardwerk der Finanzkommunikation Pfister Jan, Venetz Sandro
(B2 Non-refereed book chapter or chapter in a compilation book) - Effective internal control: Why do organizational values matter? (2007) Pfister Jan
(A4 Refereed article in a conference publication ) - Recording costs of corporate communication [in German] (2007) Handbuch Unternehmenskommunikation Ruud T. Flemming, Pfister Jan
(B2 Non-refereed book chapter or chapter in a compilation book) - An adequate means for financial reporting? Best practice – The Sarbanes-Oxley Act in action [in German] (2006)
- IO New Management
(D1 Article in a professional journal) - The Sarbanes-Oxley Act in action – The NYSE-listed Swiss companies example [in German] (2006)
- Zeitschrift für Interne Revision
(D1 Article in a professional journal) - XBRL as standardized language for (electronic) financial reporting – Excitement grows: Will the new, more flexible system succeed? [in German] (2006)
- Finanz und Wirtschaft
(E1 Popularised article) - Current developments in accounting and auditing [in German] (2005) Entwicklungen im Gesellschaftsrecht Ruud T. Flemming, Pfister Jan, Hess Nicole
(B2 Non-refereed book chapter or chapter in a compilation book) - Enterprise risk management: A control instrument for management and an input for auditing [in German] (2005) Finanz- und Rechnungswesen: Jahrbuch 2005 Ruud T. Flemming, Pfister Jan
(B2 Non-refereed book chapter or chapter in a compilation book)