Hyvinvoinnin teoriat hyvinvoinnin edistämisessä ja poliittisessa päätöksenteossa
Well-being in theory, practice and political decision-making. The concept of well-being is vitally important from many perspectives. We all care about well-being at the personal level. The concept is very much used in politics, welfare services and in social policy. Indisputably, one of the very basic tasks of public administration is to promote the well-being of the citizens. However, there is a lot of conceptual confusion in both political and academic discussions on well-being. For instance, there is no consensus on how should it be understood theoretically or measured in practice. In this article, an interdisciplinary group of researchers brings clarity to urgent theoretical and concept…
The Chain of Control in Results-based Management in Finnish Universities*
This chapter deals with the results-based management implemented in Finnish universities as a part of the neo-liberal managerial idea of a “corporate university.” Analyzing the entire chain of control – from the government level (planning) to the university level (performance management) before finally addressing the personnel level (perceptions of control) – the chapter acknowledges the conflicting views of different stakeholders and the potential for confrontation concerning the different goals as reflected by performance measurement. The key findings of the chapter indicate that the chain of control does not function as planned – that the perceptions and intentions of control among stake…
Institutional Logics and Responses to Performance Measurement Systems
: This comparative study analyzes institutional logics and categorizes organizational responses to performance measurement systems (PMSs) in two Finnish cities. We refine the typology of organizational responses and suggest how the choice of response depends on the institutionalized logic in the public sector accounting context (cf. Oliver, 1991). Further, we discuss and refine the types of successful co-operation under competing institutional logics (cf. Reay and Hinings, 2009). Our study also sheds light on practice variation in public sector accounting such as how and why PMS use materializes in different forms in units with different institutional logics.
Non-IFRS and changes in accounting institutions : Lessons from Nokia
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 years, the introduction of management accounting innovations was first emphasised regarding managerial relevance but were later replaced by financial accounting emphasis and innovations (e.g. non-IFRS reporting). Our data includes public reports, newspaper articles and 21 interviews made between 1996 and 2019. We present a framework for analysing shifts in the focus of accounting. Our case analysis on changing accounting practices, on shifting pe…
Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts
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. The empirical data includes answers to a qualitative project question sheet, workshop material and participative observation. Quality problems are classified according to their quality cost category and the extent to which they are avoidable. Some of the quality costs proved unavoidable and some are likely to lack financial impact, exhibiting sticky cost behaviour. The study indicates that certain prevention and appraisal costs in the public se…
Do key audit matters (KAMs) matter? : Auditors’ perceptions of KAMs and audit quality in Finland
Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness. Design/methodology/approach Statistical analyses of an electronic survey of certified public auditors (CPAs) in Finland. Findings Regarding the perceptions of KAMs, the authors found two dominant views on auditing: quality and efficiency. In general, the respondents did not consider that KAMs improve audit quality. However, auditors focusing on efficiency…
E-Government Implementation: Transparency, Accessibility and Usability of Government Websites
In several European countries decentralization has promoted the creation of Regional Governments (RGs) with high levels of competence and responsibilities, such as promoting good governance and sustainability. Information and communication technologies (ICTs), and hence, the adoption of e-government has contributed to the adoption and dissemination of government transparency in a usable and accessible way. In this chapter, we study the transparency, accessibility and usability of websites of Spanish RGs.
Distance and coupling: analyzing the pressures of accounting change in a city
PurposeThe purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city.Design/methodology/approachInterpretive case study. Data consisted of 16 semi‐structured interviews. Analysis was based on institutional theory, particularly on “new institutional sociology” (NIS) studies.FindingsBudgeting and accounting PM became coupled into action when various intertwined (mostly institutional) pressures affecting change converged. Perceived crises were found to accelerate accounting change by deinstitutionalization, i.e. by breaking (drastically) existing routines and myths. Further, accounting rules and routines changed somewhat independently. Fur…
Sustainability in executive remuneration : A missing link towards more sustainable firms?
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 in remuneration reporting. Our empirical data, analyzed using qualitative content analysis, consists of the published remuneration statements and sustainability reports of 43 Finnish companies reporting according to the Global Reporting Initiative (GRI) framework. Our results indicate that comprehensive sustainability remuneration is still rare in Finnish large companies: long-term financial targets are implemented at most companies, but social or environmental targets were …
Approaches to Learning, Wellbeing, Study Success and Employment Expectations in a Finnish Business School
In business school contexts, the relationships between the learning approach, wellbeing, study success, and employment expectations have not been widely studied. In this paper, we analyze learning approaches and student wellbeing in a Finnish business school. We found a significant relation between them and success in business school studies and employment expectations. Major-subject related differences in approaches to learning were observed. For example, social relations were particularly emphasized by students of marketing. More specifically, we found seven learning approaches: 1) Independent learners, 2) Teacher-centered learners, 3) Social learners, 4) Fumbling learners, 5) Theoretical…
Contending legitimations
Purpose“Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the performance measurement (PM) practices of two Finnish cities and answer why the developments and the coupling of budget or PM rules and routines were different in these relatively similar case cities.Design/methodology/approachIn this interpretive study, a comparative case setting (e.g. including several semi‐structured interviews) was used.FindingsContending legitimations affect the coupling of city budgeting and PM rules…
Reputation and financial reporting in Finnish public organizations
PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the…
Perspectives on Relevance : the Relevance Test in the Constructive Research Approach
Abstract 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 current assessment of CRA focuses on practical relevance. Moreover, an overreliance on pragmatism in assessing CRA research in the form of CRA market tests has been criticized. This article analyses the challenges inherent in conducting and assessing CRA research, both conceptually and with a CRA case example. In order to overcome these possible CRA challenges, we suggest analyzing CRA relevance from multiple perspectives. The perspective…