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This chapter studies ways of supporting sustainable growth in high technology small firms by managing innovation. The chapter examines technology-based and knowledge-intensive business service firms (KIBS) and their innovation management in Finland. The goal is to find at least one meaningful innovation process for a small KIBS firm that takes growth into consideration. In this chapter, incremental, radical, disruptive, open and systemic innovation are seen from a small KIBS firm perspective and a model that combines these types of innovation is presented. Two cases of high technology-based small KIBS firms are also selected for closer examination.

Universities have a new role in the commercialisation of knowledge (Etzkowitz, 1998). The new role began with science parks and increased collaboration in 1980s and, with other forms of commercialisation, broadened to licensing and spin-off creation in 1990s, which also involved students (Rasmussen, Moen, & Guldbransen, 2006). Commercialisation has led to a situation where a complex web of relations exists between higher education, spin-offs created by them and large firms. All together the progress has been important because the ‘commercialisation of knowledge connects the higher education to the users of the knowledge’ (Etzkowitz, 1998). The rise of the knowledge-based society also brings the creation of knowledge-intensive firms into focus. The aim of the chapter is to create more understanding how small technology-based Knowledge Intensive Business Service (KIBS) firms can have a new role in knowledge commercialisation. In this chapter, the innovation chain is considered as a continuum from basic research through applied research to product development and finally commercialisation. There still exists a ‘valley of death’ between research and commercialisation (Markham, 2002). Spin-offs are one means to cross it.

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Compared with the history of many other countries, sport has had an exceptional role in the Finnish transformation from a young to a mature nation. Finland has a relatively long tradition in the sociology of sport. The interest has been focused on a wide range of physical activities. At the same time, the parent discipline of sociology has been a “mother” science in the field; as such the more representative term in Finland for this area is the “social science of sport and physical activity.” Finnish sociology of sport is strongly concentrated in Jyväskylä and most of the scholars in the field have been educated at the University of Jyväskylä. Recently the research in the field has spread to other universities and new perspectives have enriched the research. The critical mass of Finnish sociology of sport is not very big. Approximately 400 students have graduated in the field during its history and approximately 60 have worked in the field as professional researchers. Most of the publications in the field are for a domestic audience. The group of internationally active scholars is relative small. The variety of research themes is nevertheless wide. However, interest has continued in a few of them, and has focused on several researchers. In this respect, the most central themes have included changes in sports culture, socialization into sport and physical activities, gender and physical activities, the social significance of sport and physical activity, and organized sport movements.

The aim of the study was to analyze the use of power in a strategic change process within a large forest industry company. The organization in question had a total of 7,700 employees, 6‐8 organizational levels, over 30 production units and a widespread international sales network. The study highlighted the organization's internal narration as an important element in the use of power. It started in conjunction with the appointment of the new management group and continued throughout the two‐year monitoring period, so that gradually all organizational layers were involved in interpreting their roles and positions in the new structure.

The empirical data were collected during a period of more than two years through participatory observation and the change narrative was made using the change report method. The use of power was observed from the perspective of the management group. The researcher had a dual role; he served both as a researcher and a member of the management group.

The first conclusion revealed that the change did not represent a separate process that was taking place outside the normal, established functioning and management process of the organization. The second conclusion was that implementing a transformative change in a large organization is a multi‐stage and challenging learning process, both for the change makers as well as for other members of the organization. The third conclusion was that there were no shortcuts to change. It took place through the thinking and actions of the people starting from the understanding of the measures required for the change.

There are three limitations to the study. First, its findings are based on the viewpoint of the new management group. Second, the role of the researcher and the episodic progress narrative edited by himself defined the change process as a five‐phased process. Third, and closely linked to the previous limitation, the possible narrowness of the researcher in his thinking is also a potential limitation.

The results of the study could pave the way to a more realistic understanding of power and change in large multinational companies.

This article is a genuine research paper with profound fieldwork. It broadens viewpoints considering power, change and the role of top management in a large and global Finnish forest industry corporation.

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices.

Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and subsequent decline of environmental reporting practices within the Finnish water sector.

The findings suggest a dynamic view of the diffusion and decline of environmental reporting, showing that a variety of forces operated jointly over time. The initial swift diffusion may be mostly explained from the perspectives of fad and fashion, whereas the subsequent gradual decline of such reporting appears to have been driven mainly by internal organizational factors and a lack of outside pressure.

The paper relies on a qualitative dataset, implying that extensive care is needed when seeking to generalise or apply the findings to different contexts or organizational fields.

The findings presented here should prove interesting for public sector managers, who are considering how, if at all, their organization should engage in social and environmental reporting.

The paper provides new insights into public sector sustainability reporting and presents reasons for its decline. In addition, the analysis illustrates the applicability of Abrahamson's typology of innovation diffusion to the study of social and environmental reporting practices.