Hannele MäkeläView profile
Associate Professor
Hannele Mäkelä serves as an Associate Professor in the Department of Accounting within the Faculty of Management and Business at Tampere University. Her academic profile centers on critical examinations of accounting practices through the lens of sustainability, corporate social responsibility, and stakeholder engagement, with particular emphasis on socio-political dynamics and environmental considerations. Her primary research interests include Sustainability Accounting, Corporate Social Responsibility, Social Enterprises, Stakeholder Engagement, Environmental Accounting, and Sustainability Reporting. She investigates how traditional accounting frameworks can be expanded to address complex sustainability challenges, employing discourse analysis to critique the objectivity of materiality disclosures and exploring nature-inclusive stakeholder relationships in urban ecosystems. Her work consistently challenges ideological assumptions in corporate reporting while advocating for more inclusive and environmentally responsive accounting practices. Analysis of her 15 most recent publications (2018-2023) reveals a cohesive focus on urban ecosystem services, mining operations, and sustainability integration in accounting education. Key trends include the deconstruction of materiality illusions in sustainability reporting, critical assessments of responsible mining practices (notably at Talvivaara), and the exploration of accounting's role in social enterprises. Her research demonstrates a methodological preference for qualitative discourse analysis to uncover power dynamics in stakeholder engagement, with recurring themes of cultural sustainability in heritage sites and the socio-political nature of environmental accountability. While specific awards, grants, or student supervision details are absent from the provided materials, her extensive publication record in specialized journals like the Social and Environmental Accounting Journal underscores her active contribution to advancing critical perspectives in sustainability accounting. Her work shows strong institutional engagement through Tampere University's City Centre Campus, with practical implications for municipal reporting, mining industry accountability, and accounting curriculum development.










