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Machine Learning in Management Accounting Research : Literature Review and Pathways for the Future
(Taylor & Francis, 2022-11-04)
- article
This paper explores the possibilities of employing machine learning (ML) methods and new data sources in management accounting (MA) research. A review of current accounting and related research reveals that ML methods in ...
Accounting in Identity Regulation : Producing the Appropriate Worker
(Taylor & Francis, 2021-11-17)
- article
It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising ...
Data balance sheet in OP Financial Group
(Routledge, 2022-09-30)
- bookPart
We use a qualitative case study research approach in Finland's largest financial services group to explore the design and use of a data balance sheet—a new and innovative form of corporate voluntary disclosure reporting. ...
Sustainability in executive remuneration : A missing link towards more sustainable firms?
(Elsevier, 2021-11-15)
- article
This paper contributes by showing simultaneously the interlinked challenges of sustainability-based (based on long-term economic, social and environmental targets) executive remuneration and the problems of transparency ...
Vernacular budgeting and accounting routines : a longitudinal constructive case study
(Emerald, 2022-06-07)
- article
Purpose
This 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 organizati ...
The Chain of Control in Results-Based Management in Finnish Universities
(Routledge, Taylor & Francis Group, 2021-02-23)
- bookPart
This chapter addresses the results-based management (RBM) policies implemented in Finnish universities as a part of the reform-embracing, neo-liberal managerial idea of a ‘corporate university’. Analysing the whole chain ...
Goodwill and ethics : evidence from Finland
(Jyväskylän yliopisto, Business and Organization Ethics Network (BON), 2019)
- article
Goodwill appears as an intangible asset in the parent company balance sheet after purchasing a company, especially with big expectations of growth and synergy. However, there are ethical issues involved in presenting and ...
From vernacular accounting to standardized PMS : Logic multiplicity in a cooperative bank
(Routledge, 2022-09-30)
- bookPart
In this chapter we analyze how local member banks shifted from local, vernacular, accounting, and performance measurement systems to centralized and standardized performance measurement systems in a cooperative bank ...
Non-IFRS and changes in accounting institutions : lessons from Nokia
(SAGE Publications, 2022-05-18)
- article
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 ...
Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa
(Hallinnon tutkimuksen seura, 2019)
- article
This paper focuses on the legitimation strat egies used in the environmental reports of the five biggest towns in Finland. The data consist of environmental reports published by Helsinki, Tampere, Espoo, Vantaa and Oulu. ...