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Othmar Lehner

Professor for Accounting and Organization

Hanken School of Economics

Finland

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Professors in Finland

Articles (20)

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Collaborators (3)

Hanna Silvola

Associate Professor

Hanken School of Economics

FINLAND

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Theresia Harrer

Assistant Professor

EDHEC Business School

FRANCE

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Dorothea Greiling

Univ. Prof. Dr. and head of the Institute

Johannes Kepler University Linz

AUSTRIA

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Othmar Lehner

Research Interests

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Articles (20)

Layered fields of power: a Bourdieusian critique of sustainability accounting in EU regulation and beyond

Rendering climate risk auditable: the discursive emergence of C-KAMs in financial audit reports

AI and the production of truth in accounting practices: a Foucauldian analysis

Double materiality at work: pathways to organizational change

Aligning policy and sciencea teleological analysis of biodiversity accounting and accountability under the European Green Deal

Sustainability Assurance

Conceptualizing the political-theory performativity of social and environmental accounting in the example of the Task Force on Climate-related Financial Disclosures

Assuring the unknowable

Green, Greener, Not Green Enough?

Measuring Biodiversity: Mission Impossible?

Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting

AI-powered information and Big Data: current regulations and ways forward in IFRS reporting

Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland

A multi-level understanding of trust development in contexts of blurred organizational boundaries

Artificial Intelligence-driven Accounting (AIDA)

Cybernetic Limits of Artifcial Intelligence in Accounting and a Future Research Agenda

Ethical Challenges and Normative Thinking in AIDA

Good Governance of AI and Big Data Processes in Accounting and Auditing

Organisational and Ethical Perspectives

Quo Vadis Accountancy? - Future Roles and Responsibilities

Collaborators (3)

Hanna Silvola

Theresia Harrer

Dorothea Greiling

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