Alakirjanpitoon
Alakirjanpitoon refers to a financial budgeting system used in Finnish academia and research institutions. The term translates to "side budget" or "second budget" in English.
In Alakirjanpitoon, each researcher or research group is allocated a separate budget, often referred to as
The side budget is typically used for research-related expenses, such as equipment, travel, and personnel costs.
Alakirjanpitoon is considered a unique feature of Finnish research culture, and it has been recognized as an
The use of Alakirjanpitoon has been found to have positive effects on research outputs and collaborations.
The system has also been shown to facilitate collaboration between researchers from different disciplines and institutions.