Search results for "laskentatoimi"

Business intelligence : muutoksen paradigma johdon laskentataoimessa

2012

Tämän tutkimuksen tarkoituksena on selvittää sitä, millainen osa Business Intelligencellä (BI) nykypäivän muuttuvassa laskentatoimessa ja nimenomaan johdon laskentatoimessa. Tutkimuksessa haetaan vastausta siihen, miten BI:n voidaan olettaa muuttavan johdon laskentatoimen tehtäviä sekä johdon laskentatoimen ammattialaisen työtä. Tutkimuskysymykseen haetaan vastausta analysoimalla viiden BI–alan suurimman palveluntarjoajan markkinointiaineistoa. Hankittua markkinointimateriaalia tutkittiin sisällönanalyysin avulla. Aineiston jäsentelyä varten muodostettiin kaksi matriisia joiden avulla jäsenneltiin myös tutkimuksen tulokset. Toinen matriisi käsitteli johdon laskentatoimen tehtäviä ja BI:n ma…

The state of Business Intelligence : in Finnish enterprises

2015

Business Intelligence (BI) has recently been of interest both in information technology and accounting fields of research. This owes at least partly to how organisations today have increasing amounts of data and information at their disposal and they are attempting to reap benefits and competitive advantage from them. This study focuses on large Finnish enterprises and examines how they are applying business intelligence today. Especially the process nature of transforming data in to knowledge is under scrutiny and how BI is utilized in decision making. The results indicate that organisations are perceiving benefits from utilising their BI processes and while the technological factors are o…

Corruption and managing the project cycle : the role of corrupt practices in NGO funding in Pakistan

2013

This Master’s thesis research explores the role of corrupt practices in development projects implemented by local NGOs in Pakistan. The intention is not to expose particular cases of corruption, but to study corruption risks and vulnerabilities in different phases of the project cycle and financial management (budgeting, accounting, financial reporting and auditing). It also explores other program support functions, i.e. procurement and human resources, and their vulnerability to corruption. The contribution of this study to academic literature is increasing awareness of NGO corruption and its different forms in Pakistan from the project management point of view. This is a qualitative study…

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…

Tilannetekijät eettistä harkintaa edellyttävissä laskentatoimen tilanteissa : pahuuden psykologia Enronissa

2022

Several studies have sought to explain the process that led to the disaster of Enron Corporation in 2001. In order to investigate the role of business ethics and accounting in this case, we draw on social psychology, especially the theory of Lucifer-effect (Zimbardo, 2008). Our data comprise nine published research articles and a document film concerning the Enron case. Our findings suggest that situational factors, such as diffusion of personal responsibility, authority, inaction and group pressure explain how and why the evil went further and further within and beyond organizational boundaries and why accounting controls failed in this process. We contribute to the scarce knowledge on the…

Non-IFRS and changes in accounting institutions : Lessons from Nokia

2022

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…

Kannanottoja kansainvälisten laskentastandardien tarpeellisuudesta pienille ja keskisuurille yrityksille

2006

The effect of IFRS's and Russian GAAP's revenue recognition differences on accumulation and timely allocation of profit tax in Russia : case Andritz …

2011

Greening the balanced scorecard

2010

Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). However, implementation of these systems is challenging due to the differences found amongst the companies and users of PMS. This study investigates how the presence of particular supporting factors served to facilitate a PMS change that incorporated environmental measures. Utilization of extant change models enables us to investigate different change factors like advancing and hindering forces, momentum, and the leaders of change. We found two models appropriate for investigating environmental management …

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…