Department of Accounting & Business Law

Healthcare Productivity Group

We are a dynamic research group focusing on top publications in management accounting, health economics and medical journals.
Research Department of Finance

We focus on reporting format design and the facilitation of dialogue to enhance healthcare productivity. Our projects work in close collaboration with top healthcare institutions. Among others, we closely collaborate with Helsinki University Hospital and Metro Health Medical Center.


We pride ourselves with strong team work and the international nature of our team:


Current working papers:

  • Costing in healthcare: a realist synthesis literature review, Sjöblom, N,. Derichs, D.  -working paper

  • A taxonomy to hospital cost accounting, Derichs, D., Malmi, T., Sjöblom, N. -working paper

  • The interplay of cost system structure and management control systems, Derichs, D., Malmi, T., Sjöblom, N. - working paper

  • DRG based healthcare productivity management – A realist synthesis, Derichs, D., paper presented at the Performance Management Association Conference (2016) and the Finnish National Doctoral Tutorial (2016) - working paper

  • The effects of relative performance information (RPI) reporting format design and strategic dialogue on hospital productivity – A field experiment, Derichs, D., Malmi, T., Schnieder, C., paper presented at the Workshop and PhD Seminar in Management Accounting and Control (2015) and Oberseminar Controlling (2016), the Nordic Accounting Conference (2016) - working paper

  • Altering clinical practice patterns through benchmarking to increase productivity, Derichs, D., Sivak, E., Malmi, T., paper submitted to conferences - working paper

  • Graphically illustrating patterns in resource consumption establish dialogue and change clinical practice patterns in pneumonia care, Derichs, D., Sivak, E., Hörhammer, I., Malmi, T. - working paper

Latest publications

Creating a production pipeline for 360° learning environments

David Derichs, Sofia Sevon, Taija Votkin, Tomi Kauppinen 2022 14th International Conference on Education and New Learning Technologies

Management-control-system configurations in medium-sized mechanical-engineering firms

Fabio Santini, Luca Elisei, Teemu Malmi, Luca Scrucca 2022 Accounting Research Journal

Culture and management control interdependence

Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergård, Sophie Hoozée, Otto Janschek, Jeanette Willert, Christian Ax, Piotr Bednarek, Maurice Gosselin, Michael Hanzlick, Poul Israelsen, Daniel Johanson, Tobias Johanson, Dag Øivind Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas Toldbod 2020 ACCOUNTING ORGANIZATIONS AND SOCIETY

Sote ja ikääntymisen ongelmat

Olli Pekka Ryynänen, Erkki Vauramo, Teemu Malmi, Ville Koikkalainen 2020

Aaltovaikutus = The Aalto Effect

Minna Hölttä, Andrew Flowers, Riikka Hopiavaara, Riitta Särkisilta-Lundberg, Annamari Tolonen, Helena Seppälä, Niina Norjamäki, Susanna Rosin, Terhi Ollikainen, Krista Kinnunen, Tiina Aulanko-Jokirinne, Sanna Syri, Mari Lundström, Teemu Malmi, Tuukka Saarimaa, Susanna Helke, Samuel Kaski, Markus Mäkelä, Milos Mladenovic, Heikki Remes 2019

Variation in Cost of Hospitalization for Simple Pneumonia


The impact of society on management control systems

Jan Greve, Christian Ax, David S. Bedford, Piotr Bednarek, Rolf Brühl, Johan Dergård, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Sophie Hoozée, Poul Israelsen, Otto Janschek, Daniel Johanson, Tobias Johansson, Dag Øivind Madsen, Teemu Malmi, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas Toldbod, Jeanette Willert 2017 Scandinavian Journal of Management

Management control effectiveness and strategy

David S. Bedford, Teemu Malmi, Mikko Sandelin 2016 ACCOUNTING ORGANIZATIONS AND SOCIETY
More information on our research in the Research database.
Research database
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