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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 ...
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 ...
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. ...
Management accountants’ image, role and identity : employer branding and identity conflict
(Emerald, 2023-05-04)
- article
Purpose
This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image ...
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment
(Elsevier, 2023-05-23)
- article
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 ...