Search results for " Account"
showing 10 items of 1296 documents
A Neofunctionalist Perspective on the ‘European Refugee Crisis’: The Case of the European Border and Coast Guard
2017
Initial literature on the ‘European refugee crisis’ discerned intergovernmental tendencies in its management. This paper examines whether neofunctionalism may be able to explain a major case of ‘European refugee crisis’ policy-making, the negotiations on the European Border and Coast Guard regulation. We argue, somewhat counterintuitively, that the theory considerably furthers our respective understanding. The crisis acted as a catalyst exposing the weaknesses of a system that pitted a supranational Schengen against a largely intergovernmental external border regime, notwithstanding a developing Frontex. These dysfunctionalities have been widely fostered by both national and supranational d…
Competing R&D Joint Ventures in Cournot oligopoly with spillovers
2014
This paper considers competition between R&D cartels, whereby prospective Cournot competitors coordinate their R&D decisions in order to maximize joint profit. It studies how R&D activity, aggregate profit, consumer surplus, and social welfare vary as the number of competing cartels varies. It also compares equilibrium with second best R&D, and discusses the policy implications of the results. The results show that the effects of R&D cartel competition depend on the welfare criterion adopted and on whether there are cooperative synergies or not.
Work–Family Practices and Complexity of Their Usage: A Discourse Analysis Towards Socially Responsible Human Resource Management
2020
AbstractThe question of work–family practices commonly arises in both theory and daily practice as a matter of responsibility in today’s organisations. More information is needed about them for socially responsible human resource management (SR-HRM). In this article our interest is in how work–family practices, serve as an important element of SR-HRM, constructed as (un)helpful for employees’ work–family integration, are realised in organisational life. We investigate the discursive ways in which members of two different organisations working at different organisational levels construct the issue in the Finnish context. Three discourses were interpreted: (1) a discourse of compliance with e…
Cross-country variation in patience, persistent current account imbalances and the external wealth of nations
2022
This paper is the first to utilize large-scale international surveys on economic preferences to examine the long-run relationships between patience, current accounts and external wealth. We find robust empirical evidence that countries with more patient individuals tend to run persistent current account surpluses, which in turn result in the accumulation of foreign assets. This theoretically plausible but empirically unexplored relationship holds true for euro area current account imbalances, global current account imbalances and net foreign asset positions worldwide. While the existing current account literature concentrates on proximate macroeconomic determinants, this paper’s extension o…
Evaluating the statistical significance of de facto accounting harmonization: a study of European global players
2000
Two different forces are involved in the international harmonization of accounting: institutional endeavours to harmonize accounting internationally by developing common accounting rules and reporting standards, and spontaneous efforts by ‘global players’ to adopt accounting methods that will improve communication with users in other countries. These two developments are proceeding side by side, generally reinforcing one another but occasionally moving independently. This paper is primarily concerned with the process of harmonization of financial accounting within the European Union. The hypothesis we want to test is that, in spite of the obstacles to the harmonization of regulations in the…
The experience of knowledge in everyday accounting: a study of Finnish accounting managers
1995
The paper offers an ethnomethodological-phenomenological description of the everyday cost accountant's life-world in Finnish companies. This empirical study is based on qualitative research interviews which provide rich data on this phenomenon and offer a starting-point for interpretation. As a result of interpretation a picture emerges of how the everyday accountant seems to acquire the experience of knowledge. ‘The experience of knowledge’ is used to refer to ethnomethodological-phenomenological perspective which means that the constitution of practical accounting knowledge is seen as an accomplishment which is based on an individual sense-making process. This process and its elements are…
Making Business Partners: A Case Study on how Management Accounting Culture was Changed
2007
Abstract There has been a lot of debate on the new business-oriented role of management accountants during recent years. This paper examines how a case company is trying to change its management accounting culture in practice. Furthermore, it illustrates how accounting practices are woven into the cultural fabric of an organization and the great diversity of practices constituting its business orientation. This longitudinal case study explores and theorizes the multiple cultural change interventions related to management accounting, including how the case company reorganized the management accounting organization, implemented new accounting systems and innovations, pursued a new kind of hum…
Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
2005
This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic cha…
One Rule to Rule Them All? Organisational Sensemaking of Corporate Responsibility
2015
Corporate responsibility (CR) has often been criticised as a decoupled organisational phenomenon: a publicly espoused rule that is not followed in daily organisational practices. We argue that a crucial reason for this criticism arises from the dominant in-house assumption of CR literature, which mitigates tensions and contradictions in organisational life by claiming that integrated rules result in coupled practices. We aim to provide new insights by problematising this in-house assumption and by examining how members of two organisations discursively make sense of CR, as a daily rule-bound practice, via three strategies: integration, differentiation and fragmentation. We elaborate the con…
Institutional Logics in Police Performance Indicator Development : A Comparative Case Study of Spain and Finland
2015
Police performance is not easily measurable and the organization and circumstances of police work vary among European countries. Further, police work is surrounded by multiple pressures to make it both economical and effective. Consequently, there are multiple institutional logics in decision-making which may affect the selection and the use of police key performance indicators (KPIs). The KPI selection and use processes reflect the institutional logics, though KPI use may also sometimes influence the institutional logics of police work. In this study, we analyze the KPIs and institutional logics in police work in Finland and Spain. A comparative case research approach is used in order to h…