Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Toni Mättö"'
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 34:193-209
PurposeThis case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.Design/methodology/approa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::180eeb2e6edbe671070a37709a327e98
https://doi.org/10.1108/jpbafm-08-2021-0121
https://doi.org/10.1108/jpbafm-08-2021-0121
This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape the construction of information trust. A qualitative case study was condu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9133de1897a144d332b716c1ea7ec0e9
http://urn.fi/URN:NBN:fi:jyu-202306083630
http://urn.fi/URN:NBN:fi:jyu-202306083630
Publikováno v:
Accounting, Auditing & Accountability Journal. 35:863-886
PurposeThis article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.Design/methodology/approachIn contrast to the majority of earlier studies focusing on spe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b4d295859408cecd8fc68834b1f1a50c
https://doi.org/10.1108/aaaj-12-2019-4313
https://doi.org/10.1108/aaaj-12-2019-4313
We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course of an analysis covering 25 ye
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::25bede1fa0039b73ce3f2c31ebd27928
http://urn.fi/URN:NBN:fi:jyu-202205232861
http://urn.fi/URN:NBN:fi:jyu-202205232861
Publikováno v:
Qualitative Research in Accounting & Management. 17:177-199
Purpose This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement system (PMS) created in a Finnish regional development company (RDC)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c9c19e19c547763ed3de78a4f0e043ef
https://doi.org/10.1108/qram-04-2018-0027
https://doi.org/10.1108/qram-04-2018-0027
Autor:
Toni Mättö
Purpose The purpose of this paper is to analyse the effectiveness of a quality improvement method in driving innovation in the public sector. The study expands on the concept of innovation and analyses the types and usefulness of the innovations obse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5c15fd72968f22a9f7b414359e665473
http://urn.fi/URN:NBN:fi:jyu-201911265006
http://urn.fi/URN:NBN:fi:jyu-201911265006
Autor:
Toni Mättö, Kari Sippola
Publikováno v:
Financial Accountability & Management. 32:179-201
This paper presents a case study where a cost management project was implemented using action research methodology at two Finnish organizations working in a purchaser–provider relationship. While the study demonstrates the efficiency-seeking motive
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4aabbb226dd0030aed5c6f8333821275
https://doi.org/10.1111/faam.12085
https://doi.org/10.1111/faam.12085
Purpose The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understandi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::af9ac8383632a7104c5d3d677dd07e5d
http://urn.fi/URN:NBN:fi:jyu-201802211553
http://urn.fi/URN:NBN:fi:jyu-201802211553
Interventionist research (IVR), such as the constructive research approach (CRA), has been suggested as a method to improve the relevance of management accounting (MA) research. Although literature identifies several perspectives on relevance, the cu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::643a585334a6a1137097b39596914e38
http://urn.fi/URN:NBN:fi:jyu-201706022640
http://urn.fi/URN:NBN:fi:jyu-201706022640
Publikováno v:
International Journal of Accounting and Finance. 7:234
This paper investigates the nature of quality costs and the likelihood of their having financial impacts in the public sector. An illustrative quality development case project in an accounting department of a Finnish city administration is presented.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6276a964443c7d1ada986d0c270e2819
https://doi.org/10.1504/ijaf.2017.10008996
https://doi.org/10.1504/ijaf.2017.10008996