Teemu Laine
Papers
2
Total Citations
127
H-Index
2
About
Teemu Laine is a leading scholar in management accounting and service innovation, whose work bridges the gap between digitalization and organizational practice. His research primarily focuses on the programmability of management accounting work, exploring how automation can reshape financial and operational decision-making. Laine’s most-cited paper, “Exploring the Programmability of Management Accounting Work for Increasing Automation” (2020, 110 citations), uses an interventionist case study to demonstrate how pragmatic constructivism can guide the automation of accounting tasks—a critical contribution as firms seek efficiency gains without sacrificing strategic insight. He also investigates value co-creation in complex service contexts, notably in healthcare. His 2022 paper on “Enabling Value-in-Use with Digital Healthcare Technologies” (17 citations) combines service logic with pragmatic constructivism to address misunderstandings between technology providers and public healthcare organizations, offering a framework for realizing digital investments. Laine’s work is notable for its methodological rigor and practical relevance, providing actionable insights for managers and policymakers navigating digital transformation. His contributions have positioned him as a key voice in the evolution of management accounting and service systems, inspiring further research on automation and value-in-use.
Research Focus
Key Achievements
Top Papers
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