Niina Hakala
 


niina.hakala@utu.fi









sustainability reporting and regulation; green finance and climate-related financial governance; climate risk reporting; accounting standards and sustainability governance; science and technology studies; ANT; qualitative research methodologies


I work as a researcher in accounting at Turku School of Economics, Department of Accounting and Finance. I hold a PhD in Accounting from Copenhagen Business School (2024) and an MSc in Management Accounting from Turku School of Economics (2018). Before returning to Turku, I worked as a researcher at Tampere University, Faculty of Management and Business (2022-23), and was a visiting researcher at the Center for the Sociology of Innovation (CSI), Mines ParisTech (2021).




My research explores the role of accounting in the governance of ecological transition. Drawing on science and technology studies, I examine how accounting practices mediate the relationship between climate policy, financial markets, and corporate governance. I am particularly interested in how accounting standards, sustainability disclosure frameworks, and financial governance arrangements contribute to organizing markets in the Anthropocene.

I specialize in qualitative methodologies, including ethnographic fieldwork, and aim to produce empirically grounded and conceptually rich understandings of how accounting and management technologies participate in organizing social and economic life.




At Turku School of Economics, I teach the bachelor’s course “Sustainability Reporting” (LR23) and the master’s-level course “The Role of Theory in Management Accounting” (LRS2). 




Last updated on 2025-30-10 at 12:29