Search results for "ACCOUNTING"

From innovation to labour costs : Change of emphasis in Finnish competitiveness policy ideas after the Eurocrisis

2018

Small open economies such as Finland are particularly exposed to international market competition. In this article, Finland is analysed as a competition state where the pursuit of international advantages is a policy priority. Previously, Finland has been argued to be an exemplar of an economy following a strategy of radical transformation via creatively utilizing corporatist institutions instead of relying mainly on liberal reforms. In the 1990s, Finnish policymakers adopted policy ideas that emphasize technological change, innovation and education as a means to competitive edges and pursued these goals in a coordinated manner. This allowed Finland to adopt an export-led growth model and s…

BSC in good and stony municipal grounds

2009

Higher Education of Digitalized Accounting Benefits from Networked Cooperative Learning and Working Life Collaboration

2022

Cooperative learning is a structured way of small group working. The key elements are positive interdependence, individual accountability, promotive interaction, social skills and group processing. In this study, we create a new approach of networked cooperative learning, and examine how it contributes to the learning of digitalized accounting in real-life problem-solving cases. The interaction between digitalized accounting and cooperative learning has not been studied before. The data consist of qualitative and quantitative data. The qualitative data were gathered from group work, where accounting firms, their customers and students as well as teachers from two educational institutes work…

Knowledge Retention within Small and Mediumsized Enterprises

2019

Abstract In the constantly changing nowadays economy, all organizations have to be prepared to embrace all technological innovation and become good competitors in the market place all over the world. This need puts a special emphasize on the ability of a company to evolve through employee ability to grow professional. The retention of good, qualified employee is a complex process, because of the importance of the knowledge for the financial efficiency of a company. This article aims is to examine knowledge retention as an advantage of companies in this era of information, an era in which organizations view their employees as the main sources of competitive edge, acknowledging, at the same t…

Management Accounting as a Knowledge Based Organization Value Driver for the 21st Century Business

2017

The 21st century information and information technology revolution has made its mark onclassical business functions like business support services. Management accounting, a still youngbusiness activity has transformed from reactive cost determination focus to proactive valuecreating and considerate resource business driver. Management accounting is on the way toasserting itself as a proactive business value driver for the modern 21st century businessorganizations. The present paper is presenting the arguments that support the transformation ofmanagement accounting from the “bean counter” score keeping role to value driver supported byknowledge, the prime commodity of the 21st century busine…

Prematurity and overlap between reading and arithmetic: The cognitive mechanisms behind the association

2019

It is well-known that very preterm children perform at lower levels than full-term children in reading and arithmetic at school. Whether the lower performance levels of preterm children in these two separate domains have the same or different origins, however, is not clear. The present study examined the extent to which prematurity is associated with the overlap (i.e., common variance) of reading and arithmetic among Finnish school beginners. We also examined the extent to which the association of prematurity with the overlap between reading and arithmetic is due to different prereading skills, basic number skills, and general cognitive abilities. The participants (age 6-7) consisted of 193…

Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization

2021

PurposeThis article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.Design/methodology/approachIn contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.FindingsThe use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accoun…

The Chain of Control in Results-based Management in Finnish Universities*

2021

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…

L'audience et l'influence d'une revue mesurée à travers Internet : une application à Finance Contrôle Stratégie

2009

This article aims to show the interest of statistics available on the Internet concerning consultations of abstracts, downloads and citations of articles to assess the attractiveness and influence of a scientific review. This interest is illustrated by the case of the review Finance Contrôle Stratégie on the basis of the statistics provided by Repec and Publish or Perish. Beyond the findings that confirm the good performance of FCS and the usefulness of these statistics for the management of a scientific review, the article also provides insights into the life cycle of an article and the choice of the language of publication.

Erratum to «Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case»

2015

Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero españo Begoña Giner