"Luhtala, Mika" - Selaus tekijän mukaan TUNICRIS-julkaisut
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Debate: Supreme audit institutions aiding governments to drive and steer sustainable development
Rönkkö, Jaakko; Luhtala, Mika (28.05.2025)
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Different sustainability endgames: Institutional logics in the performance management of local governments
Vikstedt, Elina; Luhtala, Mika; Welinder, Olga; Sinervo, Lotta-Maria; Laihonen, Harri (06.11.2024)
articleMany local governments have embraced sustainability as an overarching performance goal, and they increasingly generate performance information to track, govern and communicate their progress in sustainable development. ... -
Empirical review of local government annual reports in Finland: Considerations of sustainability
Rönkkö, Jaakko; Luhtala, Mika (18.09.2025)
articleA growing literature has been exploring the different aspects of sustainability in local government financial reporting, and this article contributes to the literature by examining the reporting of the SDGs in local ... -
Fostering sustainability in local government: The institutional work perspective on the accounting–management nexus
Sinervo, Lotta-Maria; Vikstedt, Elina; Luhtala, Mika; Laihonen, Harri; Welinder, Olga (02.06.2024)
articleSustainability is a critical societal aim, and local governments (LGs) play an important role in fostering sustainability, as the implementation of the global aims set by the United Nations—namely, the 2030 Agenda and the ... -
Glocalizing sustainability: how accounting begins for sustainable development goals in city administration
Luhtala, Mika; Welinder, Olga; Vikstedt, Elina (25.04.2024)
articlePurpose: This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in ... -
Productivity development enablers in the infrastructure sector: capability maturity model integration approach
Laitinen, Kaisu; Luhtala, Mika; Örmä, Maiju; Vaismaa, Kalle (14.03.2024)
articlePurpose: Insufficient productivity development in the global and Finnish infrastructure sectors indicates that there are challenges in genuinely achieving the goals of resource efficiency and digitalization. This study ... -
Sosiaalisesti ja ympäristöllisesti kestävän kehityksen edistäminen ja toiminnan arviointi hyvinvointialueilla
Raskulla, Siina; Luhtala, Mika (2025)
articleArtikkeli tarkastelee lainopillisesti hyvinvointialueiden oikeutta ja velvollisuutta huomioida sosiaalinen ja ympäristöllinen kestävyys strategiassaan sekä tarkastuslautakunnan kompetenssia arvioida toimintaa kestävyyttä ... -
Tarkastuslautakunnat kuntien kestävyyden johtamisen strategisena tukena – empiirinen katsaus
Rönkkö, Jaakko; Luhtala, Mika (14.08.2025)
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Value co-destruction through misintegration of resources within a public service ecosystem
Liljeroos-Cork, Johanna; Luhtala, Mika (14.06.2024)
articleThe concept of public service ecosystem is gaining much interest in discourses concerning value co-destruction in public service delivery. We adopt public service ecosystem as a perspective to view value co-destruction ... -
Why is it Challenging to Integrate Sustainability Performance Information into Managerial Practices of Local Governments?
Sinervo, Lotta-Maria; Vikstedt, Elina; Luhtala, Mika; Laihonen, Harri; Trunova, Olga
Proceedings IFKAD (06 / 2023)
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