Search results for "liiketaloustiede"
showing 4 items of 14 documents
The rise of lean organisations in Nordic countries : How recent changes in public sector management are shaping working life
2020
Paraneeko tilintarkastuksen laatu keskeisten seikkojen raportoimisella tilintarkastuskertomuksessa? : Tilintarkastajien näkökulma
2019
International Auditing and Assurance Board (iaasb) julkaisi vuonna 2015 uuden isa 701 -standardin, jonka mukaan tilintarkastuksen kannalta keskeiset seikat (kam, key audit matters) tulee esittää listattujen yhtiöiden tilintarkastuskertomuksessa. kam-asioiden raportoinnilla on pyritty parantamaan tilintarkastuskertomusten informaatioarvoa. Keskeisten asioiden miettiminen voi toisaalta auttaa fokusoimaan tilintarkastustyötä, mutta lisäinformaation antaminen johtaa toisaalta lisätyöhön ja tekee tilintarkastuskertomuksista pidempiä. Niinpä ei ole selvää, miten kam-lisätietojen antamisen koetaan vaikuttavan tilintarkastustyöhön, tilintarkastuksen laatuun ja tehokkuuteen. Tässä tutkimuksessa tark…
Towards an Economy of Encounters? : A critical study of affectual assemblages in coworking
2017
Abstract Coworking spaces have been established in great numbers around the globe over the past 10 years. Previous studies on coworking spaces argue that these spaces are designed to enable serendipitous encounters. Here we introduce the concept of an economy of encounters, arguing that both intended and unintended encounters have become a form of production in the knowledge-based new economy. This paper draws upon the critical analysis of three case studies of different coworking settings − two open coworking spaces and a corporate coworking office. Following Deleuze and Guattari, we see coworking spaces as affectual assemblages that create affects that push knowledge workers in flow and m…
The impact of consumer local engagement on local store patronage and customer satisfaction
2017
This paper examines the drivers of local grocery retail patronage. Drawing on institutional and social network theory literature, we develop a framework to investigate how consumers’ personal values and engagement with local communities affect their satisfaction and local store patronage. We test our model with survey data on 1504 Finnish consumers. Our results show that the relationship between customer local engagement and local retail patronage is indirect rather than direct, and it is mediated by the vitality of local services, social interaction, and consumer satisfaction.