showing 7 related works from this author
Energizing Collaborative Industry-Academia Learning: A Present Case and Future Visions
2022
AbstractIn Industry-Academia Collaborations (IAC) both academic, scientific research results and industrial practitioner findings and experiences are produced. Both types of knowledge should be gathered, codified, and disseminated efficiently and effectively. This paper investigates a recent (2014–2017) large-scale IAC R&D&I program case (Need for Speed, N4S) from a learning perspective. It was one of the programs in the Finnish SHOK (Strategic Centres of Science, Technology, and Innovation) system. The theoretical bases are in innovation management, knowledge management, and higher education (university) pedagogy. In the future, IAC projects should be more and more commonplace sinc…
The role of standard software packages in mediating management accounting knowledge
2006
PurposeThis paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and off‐the‐shelf activity based costing software to create a uniform profitability management system within the organisation.Design/methodology/approachThe case analysis is informed by the theoretical notions of dis‐and re‐embedding of expert knowledge, expert systems and standards.FindingsThe results indicate that standardised cost accounting software packages may be useful not only because of their superior data processing properties and technical efficiency, but also because of their usability in overcoming resista…
From Agile Software Development to Mercury Business
2014
The rapid downfall of the Nokia software ecosystem has radically altered the landscape of software industry in Finland in recent years. There has been a shift from largely corporate driven way of working, which is often dominant in large companies, to more agile practices, and in general software organizations are seeking new, leaner ways of composing, delivering, and using software also inside already established companies. To accelerate this transformation in large scale, a collaborative research program has been created, called Need for Speed (N4S). In this paper, we give an insight to the joint goals and concrete actions of the program and discuss the motivations of individual companies…
Struggling for the New Role for Business Controller
2008
The recent discussion on changes in the controller's role has mainly focused on the national and organizational level culture aspects of that professional role. While earlier studies have demonstrated how the role changes have been stimulated by corporate culture, IT systems, new accounting technologies and interprofessional competition, we contend that such changes cannot be achieved without active individuals in organizations. Our study is informed by the concept of institutional entrepreneurship, concentrating on changes in institutions, such as professional roles, which are achieved by an active agency. Thus we concentrate on the individual level by tracing how the role of a single cont…
Institutional Logics, ICT and Stability of Management Accounting
2009
The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to the fact that in military organisations, accountants’ tasks have traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and control) have been performed predominantly by military personnel, who can be called hybrid accountants. The data for this study consists of project memos and interviews with people involved in designing and imple…
A virtual integration—The management control system in a multinational enterprise
2008
Abstract This paper draws on actor-network-theory, especially Law and Hassard [Law, J., Hassard, J. (Eds.), 1999. Actor Network Theory and After. Blackwell, Malden, MA] and Latour [Latour, B., 2005. Reassembling the Social. An Introduction to the Actor-Network-Theory. Oxford University Press, Oxford] to investigate how a division-wide management control system was created in a multinational enterprise. The empirical findings were gathered from different actors involved in the implementation of enterprise's ABC and ERP projects. Our study focuses on the ontological politics [Mol, A.-M., 1999. Ontological politics. A word and some questions. In: Law, J., Hassard, J. (Eds.), Actor Network Theo…
Seleenin määrityksen virhelähteet ICP-MS-tekniikassa ja tulosten oikeellisuuden varmentaminen rengastestillä
2018
Seleeni on ihmisille tärkeä hivenaine, mutta väli riittävän päivittäisannostuksen ja myrkyllisen annoksen välillä on suhteellisen kapea. Tämän vuoksi seleenin tarkka analytiikka on erittäin tärkeää. Tämän tutkielman kirjallisessa osassa kuvataan seleenin kemialliset ominaisuudet sekä terveysvaikutukset hivenaineena. Suomessa elintarvikkeiden riittävää ja turvallista seleenipitoisuutta säädellään seleenilannoituksin. Tutkielmassa tarkastellaan myös tämän lannoituksen vaikutusta elintarvikkeiden seleenipitoisuuksiin. Elintarvikkeiden pienten seleenipitoisuuksien vuoksi ICP-MS-tekniikka (Induktiivisesti kytketty plasma -massaspektrometria) on käytetyin analyysimenetelmä seleenin mittaukseen. S…