Search results for "sisäinen laskentatoimi"

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 …

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…

The role of big data in Finnish companies and the implications of big data on management accounting

2016

Yrityksillä on valtavat määrät dataa, josta saadaan analytiikan avulla arvokasta informaatiota, jota yritykset käyttävät päätöksenteon tukena. Tässä tutkielmassa tutkitaan miten laajasti suomalaiset yritykset hyödyntävät big datasta saatavaa informaatiota. Kiinnostavaa on tietää miten kauan dataa on hyödynnetty, mitä käyttöönottoon liittyy ja miten merkittävänä big dataa pidetään. Lisäksi tutkitaan big datan vaikutusta johdon laskentatoimeen. Tutkimus on kvalitatiivinen, mutta siinä on myös kvantitatiivinen osuus. Metodi on tapaustutkimus. Aineisto koostuu kyselytutkimuksesta ja viidestä haastattelusta. Osa suomalaisista yrityksistä on hyvin alkuvaiheessa datan hyödyntämisessä, osa on jo pi…

Drawing the premises for personalized learning : illustrations of management and accounting

2019

This paper reports on a teaching innovation using participant-generated drawings. Experienced managers were asked to produce a drawing to illustrate their work from an accounting perspective. The drawings were then used to make the managerial context of the participants the explicit starting point for personalized executive learning. This study is the first in the sphere of accounting education and research to take drawing seriously as a learning method. The results of the experiment show how drawing can be further used as a tool in management education by facilitating the visualization of the managerial contexts participants work within. peerReviewed

Institutionalization of Strategy and Management Accounting Change in a Cooperative Bank

2019

In this longitudinal case study, a cooperative bank’s strategy, related performance management changes, institutionalization processes, and change drivers are studied. Old institutional economics is used in explaining how organizational routines and rules change and become taken for granted. However, there are several internal and external drivers of change in the banking sector, including organizational culture and values, EU regulation, digitalization as well as communicational gaps and power relations among organizational levels affecting the success of the change process. Results indicate that in the case bank, operating in a highly institutionalized and regulated environment, not many …

Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment

2023

This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape the construction of information trust. A qualitative case study was conducted within a Finnish food manufacturing company, building on the notion of trust related to management accounting information and sensemaking theory. The study was informed through open-ended interviews and an examination of internal accounting and management reports. The authors found that the company used an integrated BI system that enabled the production of information in a timely and perceivably standardized manner. Controllers managed this …

Strategic thinking and accounting: potentials and pitfalls from a managerial perspective

2019

This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the experienced potentials and pitfalls of accounting in strategic thinking. The results are elaborated into a framework presenting the dual nature of accounting in strategic contexts. This study suggests that the benefits and pitfalls of accounting for strategic thinking constitute a paradoxical duality, which cannot be fully solved, but must be addressed by practising managers. The observed role of accounting in managers’ strategic thinking also offers implications for manage…

Verkko-oppimisympäristöstä aiheutuvat kustannukset ja niiden käsittely sisäisessä laskennassa : case: Tampereen Aikuiskoulutuskeskus

2008

From vernacular accounting to standardized PMS : Logic multiplicity in a cooperative bank

2023

In this chapter we analyze how local member banks shifted from local, vernacular, accounting, and performance measurement systems to centralized and standardized performance measurement systems in a cooperative bank organization. The member banks reduced the use of vernacular accounting systems (VAS) to achieve greater cost-efficiency and to meet regulation requirements, but they still maintained their strong local logics beside the cooperative unity logic, with only minimal or moderate conflict. We suggest that the power of individual actors, i.e., CEOs, affected the balance of these logics, and the way performance measurement (PM) targets were chosen at the local level from the standardiz…

Pääomasuunnittelu osana osuuspankin strategista suunnittelua

2012

Pääomasuunnitelma on osa osuuspankin vakavaraisuuden hallintaprosessia ja liiketoimintasuunnittelua jonka avulla varmistetaan, että pankin kasvu-, kannattavuus- ja riskinkantokyvyn tavoitteet ovat tarkoituksenmukaisia ja keskenään johdonmukaisia. Finanssimarkkinoiden toimintaa ja vakavaraisuutta ohjaavat kotimainen ja kansainvälinen lainsäädäntö ja suositukset, joiden toteutumista Suomessa valvoo Finanssivalvonta. Tutkimuksen tavoitteena on ensisijaisesti kuvata ja analysoida Keski-Suomen Osuuspankin pääomasuunnittelun prosessia ja sen kytkeytymistä pankin strategiseen suunnitteluun, sekä toissijaisesti löytää siinä mahdollisia kehittämiskohteita ja nostaa esiin huomioita, joilla voi olla m…