Research Strategic Analysis of the Finnish Doctoral Dissertations in Management Accounting from 1990 to 2009

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in Finland during the past twenty years (i.e., from 1990 to 2009). The results synthesize the research themes, methodological approaches and types of publications of the dissertations. Our findings not only indicate diversity of research themes and methodologies, but also some loose clustering. Impacts of internationalization are seen in that most of the dissertations were written in English and the share of international article collections increased over time. Suggestions for future research topics are made based on our findings