Search results for "constructive research"

showing 4 items of 4 documents

Vernacular budgeting and accounting routines – a longitudinal constructive case study

2022

PurposeThis case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.Design/methodology/approachThe study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.FindingsThe study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routine…

Public AdministrationStrategy and Managementpublic sectorlaskentatoimirutiinitpitkittäistutkimuskäytäntöjulkinen sektoriinstitutionaalistuminencase studytapaustutkimusvernacular accountinginstitutionalizationbudjetointiaccounting routinesconstructive research approachJournal of Public Budgeting, Accounting & Financial Management
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Constructing an opportunity centred collaborative learning model through and for entrepreneurship

2013

ammattikorkeakoulutkonstruktiivinen tutkimusoteentrepreneurial learningoppimisympäristöyrittäjyyskasvatusentrepreneurial behaviourcollaborative learningopportunity centred learningyhteistoiminnallinen oppiminenmahdollisuuskeskeinen oppiminenentrepreneurshipyrittäjyysconstructive research approach
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Method Framework for Developing Enterprise Architecture Security Principles

2019

Organizations need to consider many facets of information security in their daily operations – among others, the rapidly increasing use of IT, emerging technologies and digitalization of organizations’ core resources provoke new threats that can be difficult to anticipate. It has been argued that the security and privacy considerations should be embedded in all the areas of organizational activities instead of only relying technical security mechanisms provided by the underlying systems and software. Enterprise Architecture Management (EAM) offers a holistic approach for managing different dimensions of an organization, and can be conceived as a coherent and consistent set of principles tha…

Process managementlcsh:T58.5-58.64information securitylcsh:Information technologyComputer scienceEmerging technologiesenterprise architecture managementconstructive researchtietoturvapolitiikkaEnterprise architectureInformation securityyrityksetenterprise architecture principleBody of knowledgeinformation security policyConstructive researchEnterprise Architecture Management; Enterprise Architecture Principle; Information Security; Information Security Policy; Method Framework; Constructive ResearchEnterprise architecture managementGeneral Materials SciencekokonaisarkkitehtuuritietoturvaSet (psychology)Empirical evidencemethod frameworktietojärjestelmätComplex Systems Informatics and Modeling Quarterly
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Perspectives on Relevance : the Relevance Test in the Constructive Research Approach

2017

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…

Value (ethics)PragmatismInformation Systems and Managementmedia_common.quotation_subjectmanagement accountingConstructive researchrelevanssiOrder (exchange)Accounting0502 economics and businessManagement accountingRelevance (information retrieval)relevanceta512constructive research approachmedia_commonManagement science05 social sciencesmetodologiasisäinen laskentatoimimethodology050201 accountingResearch processManagementTest (assessment)case researchPsychology050203 business & managementFinance
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