Journal Articles


Asatiani, A. & Penttinen, E. (2015) Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems. Journal of Information Technology Teaching Cases (JITTC).

Asatiani, A & Penttinen, E. (2016) Turning robotic process automation into commercial success – Case OpusCapitaJournal of Information Technology Teaching Cases (JITTC).

Asatiani, A, & Penttinen, E. (2018) Constructing continuities in virtual work environments: A multiple case study of two firms with differing degrees of virtuality. Information Systems Journal, 29(2), 484-513.

Asatiani, A., Penttinen, E. & Kumar, A.(2019) Uncovering the Nature of the Relationship Between Outsourcing Motivations and the Degree of Outsourcing – An Empirical Study on Finnish SMEs. Journal of Information Technology, 34(1), 39-58.

Asatiani, A., Apte, U., Penttinen, E., Ronkko, M. & Saarinen. T. (2019) Impact of accounting process characteristics on accounting outsourcing – Comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems, forthcoming.


Eierle, B., Ojala, H., & Penttinen, E. (2014). XBRL to enhance external financial reporting: Should we implement or not? Case Company X. Journal of Accounting Education, 32(2), 160-170.


Kivijärvi, H., Hallikainen, P., and Penttinen, E. (2012). Supporting the Supplier Scheduling Decisions in the E-Invoicing Implementation Projects – an Application of the ANP Method. International Journal of Information Technology & Decision Making, vol. 11, no. 3 , pp. 1-16.

Korkman, O., Storbacka, K. and Harald, B. (2010). Practices as markets: Value co-creation in e-invoicing. Australasian Marketing Journal, 18, pp. 236-247.


Lempinen, H. & Tuunainen, V.K. (2011). Redesigning the supplier reporting process and system in public procurement – Case Hansel, International Journal of Organisational Design and Engineering (IJODE), Special Issue on “Organizational Design and Engineering Challenges for Inter-Organizational Collaboration and Competition”, Vol. 1, Number 4/2011, pp. 331-346


Niemi, L.; Kinnunen, J.; Ojala, H. and Troberg, P. (2012). Drivers of voluntary audit in Finland: to be or not to be audited? Accounting and Business Research, 42(2), pp. 169-196.


Ojala, H., Penttinen, E., Collis, J. & Virtanen, T. Design principles for Standard Business Reporting (SBR) taxonomy development: Evidence from Finland. Nordic Journal of Business 67 (1), 4-26.


Penttinen, E., Hallikainen, P. and Salomäki, T. (2010). Impacts of the Implementation of Electronic Invoicing on Buyer-Seller Relationships. Journal of Information Technology Research, 3(1), pp. 28-42.

Penttinen, E., Halme, M., Lyytinen, K., and Myllynen, N. (2018). What Influences Choice of Business-to-Business Connectivity Platforms? International Journal of Electronic Commerce, 22(4), 479-509.

Penttinen, E. & Rinta-Kahila, T. (2017) Onboarding Customer Companies To Electronic Invoicing Platform – Developing A Marketing And A Partnering Strategy For Tieto, An E-Invoicing Service Provider. Journal of Information Technology Teaching Cases (JITTC).

Penttinen, E., Rossi, M., and Tuunainen, V. K. (2010). Mobile Games: Analyzing the Needs and Values of the Consumers. Journal of Information Technology Theory and Application (JITTA), vol. 11, iss. 1, pp. 5-22.


Salovaara, A., Lyytinen, K. & Penttinen, E. (2019) High Reliability in Digital Organizing: Mindlessness, the Frame Problem, and Digital Operations. MIS Quarterly, 43(2), 555-578.

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