Kirsi-Mari Kallio
Professor, Ph.D.
kirsi-mari.kallio@utu.fi +358 50 520 0772 Pohjoisranta 11 A Pori ORCID identifier: https://orcid.org/0000-0001-8305-6699 |
Management accounting, Performance measurement & management, Public sector, Higher education
Kirsi-Mari Kallio is a professor in accounting and finance at Turku School of Economics, Pori Unit. Kirsi-Mari has been teaching in the TSE Pori Unit since 2004. She holds an adjunct professorship in the field of accounting in knowledge-intensive organizations.
Kirsi-Mari's research interests include performance management in knowledge-intensive organizations, and especially the themes of accounting and control in the context of public organizations. She has published in interdisciplinary journals, such as Human Relations, Studies in Higher Education, Accounting, Auditing & Accountability Journal, Qualitative Research in Accounting & Management, and Public Money & Management.
Kirsi-Mari is the leader of the research group Creativity, expertise and motivation (LUMO).
Kirsi-Mari is the subject responsible in the subject of accounting and finance, Pori unit. She supervises Master’s and Doctoral theses and gives lectures in accounting and finance courses.
Courses taught currently: Management Control and Accounting in the Public Sector, Knowledge-Intensive Organizations in Networks, Qualitative Research Methods as well as Barchelor's and Master's thesis seminars.
- Vastuullisuus- ja kestävyysraportoinnin laadunvarmennus : CSR-direktiivin soveltuvuus kestävyysraportoinnin ja kestävyysvarmennusten tavoitteiden edistämiseenAcademic systems, career models, and experienced performance pressure—a comparative study of Sweden and Finland2026
- Hallinnon Tutkimus
(A1 Refereed original research article in a scientific journal) - (2025)
- Higher Education
(A1 Refereed original research article in a scientific journal) - Exploring Current Themes, Future Trends, and Challenges in Scandinavian Public Management (2025)
- Scandinavian Journal of Public Administration
(B1 Other refereed article (e.g., editorial, letter, comment) in a scientific journal) - Global warnings and the role of national filters in shaping formal governance of university performance (2025)
- Journal of Public Budgeting Accounting and Financial ManagementHallinnon Tutkimus
(A1 Refereed original research article in a scientific journal) - Identifying and coping with the dilemmatic goals of university performance measurement systems in Finland (2025)
- Educational Management Administration and LeadershipScandinavian Journal of Public Administration
(A1 Refereed original research article in a scientific journal) - Seurantatutkimus tyytyväisyydestä suoriutumisen arviointiin suomalaisissa yliopistoissa vuosina 2010–2020 (2025)
(A1 Refereed original research article in a scientific journal) - The Curious Case of Construction of Quality in Nordic Business Schools – The Symbolic Role of Branding (2025)
(A1 Refereed original research article in a scientific journal) - (2024)
- Journal of Accounting and Organizational Change
(A1 Refereed original research article in a scientific journal) - (2023) Kallio Kirsi-Mari, Lehtivuori Aki, Satama Suvi
(Other publication) - (2023)
- Journal of Accounting and Organizational ChangeTechnology Analysis and Strategic Management
(B1 Non-refereed article in a scientific journal) - Journal of Accounting & Organizational Change, Special Issue: Accounting and performance measurement in the age of rankings, quality assurance, accreditation, and excellence frameworks (2023)
- Journal of Accounting and Organizational Change
(C2 Editorial work for a scientific compilation book) - (2023)
- Hallinnon TutkimusAccounting, Auditing and Accountability Journal
(A1 Refereed original research article in a scientific journal) - Unpacking data analytics: rhetorical analysis2023
(A1 Refereed original research article in a scientific journal) - Balancing between accountability and autonomy: the impact and relevance of public steering mechanisms within higher education (2022)
- Journal of Public Budgeting Accounting and Financial Management
(A1 Refereed original research article in a scientific journal) - Digitaalisen opetusteknologian vaikutukset opettajien asiantuntijuuteen ja ammatti-identiteettiin yliopistoissa (2021)
- Yliopistopedagogiikka
(A1 Refereed original research article in a scientific journal) - Institutional Logic and Scholars' Reactions to Performance Measurement in Universities (2021)
(A1 Refereed original research article in a scientific journal) - The Chain of Control in Results-Based Management in Finnish Universities (2021) Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice Järvenpää Marko, Kallio Kirsi-Mari, Kallio Tomi J., Rautiainen Antti
(A3 Refereed book chapter or chapter in a compilation book) - Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda (2020)
- Accounting, Auditing and Accountability Journal
(A2 Refereed review article in a scientific journal ) - From professional bureaucracy to competitive bureaucracy – redefining universities’ organization principles, performance measurement criteria, and reason for being (2020)
- Qualitative Research in Accounting and Management
(A1 Refereed original research article in a scientific journal) - Changing institutional logics: shifting to a new service model in the Finnish public sector (2019)
- Public Money and Management
(A1 Refereed original research article in a scientific journal)



