Business intelligence in decision making in Finnish enterprises

This exploratory study focuses on Finnish enterprises and examines how and why they are applying business intelligence today. Especially the process from data into knowledge and how business intelligence is utilized in decision making have been studied. We observed that BI tools improve the speed and quality of decision making and BI tools were coupled with actual decision making. BI tools are used frequently but those are only means to an end and in order to examine how they are used to attain specific outcomes. Most of the end users utilised the loosely-coupled approach, but half of the respondents also utilised BI with tighter coupling, structured human decisions, by using customised ana…

Jakelutien valinta sähkötarvikekaupassa

ERP in action — Challenges and benefits for management control in SME context

ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the impl…

Arvot suoritusmittareiden aiheuttamien ohjausjännitteiden hallinnassa suuressa osuustoiminnallisessa organisaatiossa

Efficiency vs. values : Institutional logics, situated rationality, and performance measurement in a cooperative bank

This qualitative case study explores how situated rationality is achieved and maintained between two coexisting institutional logics, ‘global’ financial efficiency and ‘local’ customer-owners, around a performance measurement system in a large cooperative bank. We focus especially on the relationship between financial performance measures and softer, cooperative and communal organisational values. The results highlight that communal values may be effectively used to smooth and manage managerial contradictions; thus, situated rationality for operations can be achieved and maintained. This may also explain the resilience and success of communal values and cooperatively formed organisations in…

Näkymätön ERP : taloudellisen toiminnanohjauksen rakentuminen

ERP systems (Enterprise Resource Planning systems) are one of the most central elements in the organizations nowadays. However, at the present management accounting literature ERP system has been mostly taken for granted and relatively uncritically. Therefore, this study takes a new approach to the ERP system as an integration of human and non-human actors. The theoretical framework of this study is based on actor-network theory (ANT), object studies of science and technology literature and definition of invisibility. At the empirical part of this study the formation of ERP has been illustrated from the perspectives of three actors, which are ERP system vendor, top management and final end …

Näkökulmia johdon kontrolliin : ulkoista valvontaa ja subjektiivista tulkintaa