Social and Environmental Accounting

Name of the course: Social and Environmental Accounting (6 ECTS)

Time and place: 24.-27.10.2022 at Tampere University, city centre campus

Learning goal and objectives:

The course provides an overview of the scholarly social and environmental accounting research, exploring both historical research traditions and contemporary state-of-the-art research in the main areas of the field. While the course seeks to cover the broad spectrum of research topics and approaches in the field, the main focus will be on discussions that have taken place in leading interdisciplinary accounting journals. Providing an overview of the research field, the course is suitable both for those already doing research in the area as well as for those students interested in learning the fundamentals of the swiftly growing and increasingly important area of accounting research.

Instruction and examination:

The course is organized in an intensive one-week format and it consists of interactive lectures and seminar discussions. The participants are assigned pre-readings and preparatory tasks prior to the lectures aiming at enhancing discussions and learning during the sessions. The course is designed to facilitate an interactive, enjoyable learning experience. Students are expected to participate actively and continually ask questions and reflect critically on both their individual PhD projects as well as the topics under discussion. The course is completed with a final essay to be completed after the sessions.

 Grading: The evaluation is based on the preparatory tasks, the final essay and active participation during the session. No grades are given in the evaluation (passed/failed).

Prerequisites: There are no prerequisites for participating in this course.

Admittance: The maximum number of students is 25 and the participants will be selected on the basis of KATAJA’s general instructions. There is no course fee. However, each student is responsible for her/his own travel expenses, accommodation and meals.

When and how to apply? The deadline for applications is 19.8.2022, and students will be notified of acceptance by 31.8.2022.To apply, send your CV and an application with the following information to the course coordinator Hannele Mäkelä (hannele.makela(at)






Year when officially accepted as doctoral student

Research area/ Subject of thesis

Phase of doctoral studies

Motives for participating in the course

Please send the application in one pdf document with file name firstname_lastname_sea_application.

Course coordinator: Hannele Mäkelä, Tampere University ( 


Oana Apostol is researcher at the Faculty of Management and Business at the Tampere University. In broad terms, in her research, Oana attempts to explore possibilities for transforming institutionalized approaches to accounting, in order to align them with the societal and environmental needs of contemporary societies. Hence, she is interested in questions of accountability and the role of accounting practices in empowering under-represented voices and oppressed societal groups. Oana is also examining aspects related to the potential of accounting profession to advance a sustainability agenda in organizations.

Matias Laine is an academy research fellow and an associate professor of accounting at Tampere University, Finland. In his research, Matias seeks to understand the interface of business, societies and the natural environment, and to use his privileged position to critically explore the roles sustainability accounting, accountability and reporting can play in the pursuit of a less unsustainable world. Known for his diverse expertise, Matias has studied topics such as sustainability disclosures, social performance measurement, carbon accounting, corporate taxation and counter accounting, drawing on various theoretical frameworks and using a range of methodological approaches including case studies, empirical archival research and discourse analysis.

Giovanna Michelon is professor of accounting at the University of Bristol, UK. Giovanna is an internationally highly recognized and widely connected scholar in the field of sustainability accounting and reporting. In her research, she has mainly focused on the governance process and systems that underpin corporate actions and accountability on sustainability issues, as well as on the role that sustainability information plays in capital markets.

Hannele Mäkelä is a senior lecturer in accounting at Tampere University. She’s interested in the role of business in society and the impact of accounting in our everyday lives. Hannele’s research is primarily in the areas of sustainability and critical accounting studies, examining the relationships between accounting and society and drawing on literatures from sustainability, accountability, and critical studies. Hannele’s research combines sustainability considerations with financial accounting, a practical example of this being materiality assessment in sustainability reporting, for instance.

Eija Vinnari is professor of public financial management at Tampere University. A cross-cutting theme of her research in sustainability and critical accounting is non-human animals as a marginalized constituency. Eija is also keen to explore the potential of agonistic democracy and critical dialogic accounting for facilitating a transition towards a more sustainable world characterized by inter-species justice. In broader terms, Eija is fascinated by ontological, epistemological and methodological questions, actor-network theory and discourse analytical approaches.