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Kristina Jonäll
Senior Lecturer
Department of Business AdministrationAbout Kristina Jonäll
Kristina is active in research, teaching, and collaboration with the wider society. She teaches courses ranging from undergraduate to advanced levels. Her teaching covers areas such as fundamental accounting, accounting regulation, valuation issues, and corporate sustainability reporting. She is the author of several textbooks in accounting, including textbooks in introductory accounting. Kristina Jonäll also holds administrative responsibilities related to education and is currently on of the Assistant Heads of Department and Director of Studies with responsibility for undergraduate education and commissioned education at the Department of Business Administration.
Kristina’s research focuses on the role of accounting in organisations and society, with particular emphasis on how accounting practices develop and change in response to new demands, expectations, and societal challenges. She is particularly interested in how accounting influences the way organisations understand, communicate, and work with issues related to accountability and sustainable development.
A central area of her research is sustainability reporting, particularly issues related to biodiversity and climate-related challenges. She studies how complex sustainability issues are translated into measurements, reporting, management control systems, and organisational processes. Her research explores the opportunities and limitations that arise when organisations seek to integrate sustainability issues into accounting and decision-making processes.
Another part of Kristina’s research focuses on education and learning within the field of accounting. She studies how teaching, assessment, and digital tools influence student learning and engagement in higher education. Her research includes how learning models, digital activity data, and artificial intelligence can be used to understand and support learning processes, develop course design, and enhance the quality of assessment and feedback. She is particularly interested in issues related to fair and transparent assessment, the relationship between intended learning outcomes and assessment practices, and how new technologies can support both student learning and teachers’ professional judgement.
Research areas
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Accounting communication, sustainability reporting and corporate accountability
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Accounting for complex sustainability issues
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Digitalisation, and learning in higher education
Research in progress
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Corporate reporting and accountability related to biodiversity
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The alignment between corporate sustainability strategies, reported actions, and actual environmental impact
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The use of artificial intelligence to support assessment and feedback in higher education
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The relationship between student engagement, digital activity data, and learning outcomes in accounting education
Teaching areas
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Financial accounting
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Accounting regulation and valuation issues
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Sustainability reporting and regulation
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Corporate biodiversity accountability in Sweden: reporting challenges and financial mechanisms for
conservation
Kristina Jonäll
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL - 2026 -
Sustainable
Development
Elisabeth Frisk, Kristina Jonäll
Iveroth, E., Lindvall, J. and Magnusson, J. (ed.) Leading digital transformation. - 2026 -
Linking Digital Engagement Patterns to Academic Success in Introductory Financial Accounting
Education
Malin Brus, Kristina Jonäll, Anna-Karin Pettersson
Nordic Accounting Conference Copenhagen Business School, Denmark - 2025 -
Digitalt engagemang som drivkraft för lärande: insikter från en grundkurs i
redovisning,
Malin Brus, Kristina Jonäll, Anna-Karin Pettersson
Högskolepedagogisk Konferens i Göteborg, (HKG) - 2025 -
Hållbar
utveckling
Elisabeth Frisk, Kristina Jonäll
Iveroth, E., Lindvall, J. och Magnusson J. (red.). Digitalisering och styrning. - 2025 -
Theories of accounting for
sustainability
Gunnar Rimmel, Kristina Jonäll
Accounting for Sustainability Second Edition - 2025 -
The biodiversity–finance nexus: a future research
agenda
Kristina Jonäll, Ylva Baeckström, Viktor Elliot, Susanne Arvidsson
Current Opinion in Environmental Sustainability - 2025 -
Biodiversity reporting: standardization, materiality, and
assurance
Viktor Elliot, Kristina Jonäll, Mari Paananen, Jan Bebbington, Giovanna Michelon
Current Opinion in Environmental Sustainability - 2024 -
Natural capital and biodiversity accounting in the Swedish agri-food
sector.
Kristina Jonäll
Protecting natural capital and biodiversity in the agri-food sector. edited by Atkins, Jill - 2024 -
The Swedish corporate governance code and its
development
Kristina Jonäll
Corporate Governance in a Nordic Setting. edited by Beusch, P., Jonäll, K. & Sabelfeld, S. - 2023 -
Introduction
Peter Beusch, Kristina Jonäll, Svetlana Sabelfeld
Corporate Governance in a Nordic Setting - 2023 -
Corporate governance in the Nordic countries and Sweden – final reflections and
outlook
Svetlana Sabelfeld, Kristina Jonäll, Peter Beusch
Corporate Governance in a Nordic Setting. - 2023 -
The Swedish corporate governance
setting
Svetlana Sabelfeld, Kristina Jonäll
Corporate Governance in a Nordic Setting. edited by Beusch, P., Jonäll, K. & Sabelfeld, S. - 2023 -
Corporate Governance in a Nordic
Setting
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Variationsteori som undervisningsmetod i grundkurs i redovisning: effekter på studenters
lärande
Helén Holmgren, Kristina Jonäll, Jan Marton
Högskolepedagogisk Konferens i Göteborg - 2023 -
Externredovisning i icke-noterade svenska
företag
Kristina Jonäll, Marie Lumsden
2022 -
Externredovisning i icke-noterade svenska företag - Uppgifter och lösningar. 3:e
upplagan.
Lars-Eric Bergevärn, Kristina Jonäll, Marie Lumsden
2022 -
Företagen och biologisk
mångfald.
Kristina Jonäll
Biologisk mångfald, naturnyttor och ekosystemtjänster. Svenska perspektiv på livsviktiga framtidsfrågor. Red. Håkan Tunón & Klas Sandell - 2021 -
Svar på förfrågan om synpunkter från Bokföringsnämnden: Utvärdering av Bokföringsnämndens regelverk för årsredovisning och koncernredovisning
(K-regelverken)
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Svar på remiss angående förslag om ändring i Bokföringsnämndens allmänna råd (BFNAR 2020:1) om vissa redovisningsfrågor med anledning av
coronaviruset
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Theories of Accounting for
Sustainability
Kristina Jonäll, Gunnar Rimmel
Accounting for sustainability/ edited by Gunnar Rimmel - 2020 -
Critical reflections and future
developments
Peter Beusch, Gunnar Rimmel, Susanne Arvidsson, Berit Hartmann, Kristina Jonäll, Svetlana Sabelfeld, Matti Skoog
Accounting for sustainability/ edited by Gunnar Rimmel - 2020 -
Fair taxation, tax transparency and disclosure
rules
Kristina Jonäll, Susanne Arvidsson
The 1st Subrea Conference Report: A Focus on Challenges and Future Knowledge Needs/ edited by Susanne Arvidsson. - 2019 -
Sustainability
Reporting
Kristina Jonäll, Susanne Arvidsson
The 1st Subrea Conference Report: A Focus on Challenges and Future Knowledge Needs - 2019 -
Accounting for survival of polar bears: an arctic icon on thin
ice
Kristina Jonäll, Svetlana Sabelfeld
Atkins J. & Atkins B. (ed) "Around the World in 80 Species - Exploring the Business of Extinction" - 2019 -
Externredovisning i icke-noterade svenska företag - Uppgifter och lösningar. 2:a
upplagan.
Lars-Eric Bergevärn, Kristina Jonäll, Marie Lumsden
2018 -
Hållbar
utveckling,
Elisabeth Frisk, Kristina Jonäll
Digitalisering och styrning / Einar Iveroth, Jan Lindvall, Johan Magnusson (red.) - 2018 -
Instruktionsfilmer i
redovisning
Josefin Andersson Sols, Kristina Jonäll, Svetlana Sabelfeld
Digitalisering av högre utbildning / Stefan Hrastinski (red.), Kapitel 13 - 2018 -
Kritisk reflektion och framtida
utveckling
Gunnar Rimmel, Svetlana Sabelfeld, Matti Skoog, Peter Beusch, Berit Hartmann, Kristina Jonäll, Susanne Arvidsson
Redovisning för hållbarhet / Susanne Arvidsson, Peter Beusch, Berit Hartmann, Kristina Jonäll, Svetlana Sabelfeld, Matti Skoog ; Gunnar Rimmel, red. Kapitel 14 - 2018 -
Communication of Business Model Reporting i Corporate Reports - a Study of Reporting Patterns in
Sweden
Peter Beusch, Kristina Jonäll, Svetlana Sabelfeld, Gunnar Rimmel, Susanne Arvidsson
41st Annual Congress of the European Accounting Association, May 2018, Milan, Italy - 2018 -
Teorier inom redovisning för
hållbarhet
Kristina Jonäll, Gunnar Rimmel
Redovisning för hållbarhet - 2018 -
Remissyttrande över Revisorsinspektionens promemoria Den framtida revisionen Morgondagens kompetenskrav - ändringar i förordningen (1995:665) om revisorer. Dnr
JU2017/08451/L1
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Remissyttrande över Revisorsinspektionens promemoria Den framtida revisionen Morgondagens kompetenskrav - nya föreskrifter om utbildning och prov. Dnr
2017-1241
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Revival of the fittest? Intellectual capital in Swedish
companies
Gunnar Rimmel, Diogenis Baboukardos, Kristina Jonäll
Routledge companion to intellectual capital - 2017 -
Re-designing learning activities in accounting. Towards blended
learning
Svetlana Sabelfeld, Kristina Jonäll, Josefin Andersson Sols
40th Annual Congress of the European Accounting Association 2017 - 2017 -
Ny litteratur inom hållbarhetsredovisning: Vilka behov har vi inom ämnet
företagsekonomi?
Berit Hartmann, Kristina Jonäll, Susanne Arvidsson
Företagsekonomiska ämneskonferensen 2017, Malmö högskola 18-19 oktober 2017. - 2017 -
Variation Theory as Teaching Method in Introductory Accounting Courses - Effects on Student
Learning
Helen Holmgren, Kristina Jonäll, Jan Marton
40th Annual Congress of the European Accounting Association 2017. 10-12 May 2017, Valencia, Spain. - 2017 -
Business Model Disclosures in Corporate
Reports
Michalak Jan, Gunnar Rimmel, Peter Beusch, Kristina Jonäll
Journal of Business Models - 2017 -
Hur kan utbildning och forskning inom ämnet företagsekonomi bidra till hållbart
företagande?
Susanne Arvidsson Arvidsson, Marita Blomkvist, Berit Hartmann, Jeaneth Johansson, Kristina Jonäll
Företagsekonomiska ämneskonferensen 2017 - 2017 -
Externredovisning i icke-noterade svenska företag - Uppgifter och
lösningar
Lars-Eric Bergevärn, Kristina Jonäll, Marie Lumsden
2016 -
Corporate Bee Accountability among Swedish
Companies
Kristina Jonäll, Gunnar Rimmel
The Business of Bees An Integrated Approach to Bee Decline and Corporate Responsibility Jill Atkins and Barry Atkins - 2016 -
Integrated Reporting: A comprehensive interview-study focused on Implementation and Early Practice
Development
Arvidsson Susanne, Kristina Jonäll
Nordic Accounting Conference 2016 17-18 November 2016, Frederiksberg Denmark. - 2016 -
Redovisning för hållbarhet – kommunikation genom integrerad
rapportering
Kristina Jonäll, Gunnar Rimmel
Organisation och Samhälle - 2016 -
Om redovisning och
redovisningsteorier
Gunnar Rimmel, Kristina Jonäll
Redovisningsteorier – viktiga begrepp och teoretiska perspektiv inom redovisning - 2016 -
Externredovisning i icke-noterade svenska
företag
Kristina Jonäll, Marie Lumsden
2016 -
Redovisningens
reglering
Gunnar Rimmel, Kristina Jonäll
Redovisningsteorier – viktiga begrepp och teoretiska perspektiv inom redovisning - 2016 -
Redovisningens
föreställningsramar
Gunnar Rimmel, Kristina Jonäll, Petra Inwinkl
Redovisningsteorier – viktiga begrepp och teoretiska perspektiv inom redovisning - 2016 -
Diskursanalys
Kristina Jonäll
Redovisningsteorier – viktiga begrepp och teoretiska perspektiv inom redovisning - 2016 -
Redovisningsteorier - viktiga begrepp och teoretiska perspektiv inom
redovisning
Kristina Jonäll, Gunnar Rimmel
2016 -
Investor Relations on the Web – towards communication
perspective.
Svetlana Sabelfeld, Gunnar Rimmel, Kristina Jonäll
2015
More publications
We have limited the number of publications on this page. Visit GUP (The Publication Database for Gothenburg University) to find more publications.