Search results for "tulosohjaus"

Top management team demography and firm operating performance: a path analysis

2020

PurposeThis paper examined the relationship between TMT demographic properties and firm performance using diversity and level variables and measuring differing constructs of firm performance representing divergent strategies.Design/methodology/approachStructural equation modelling was used to test the relationships between TMT demographic properties and firm performance measured as return on net operating assets (RNOA), and its disaggregates profit margin (PM) and asset turnover (ATO). Data were from 89 Finnish firms during the years 2008–2011, resulting in 320 observations.FindingsTMT team tenure had associations with RNOA through both PM and ATO while TMT age, age diversity, firm tenure, …

Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia.

2021

The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models. This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist acc…

Aikuisten liikunnan osuus lajiliittojen lehdissä

1998

The strategic role of external sustainability assessment in the food value chain

2014

Purpose: This research seeks to shed more light on how external sustainability assessment in the food value chain could achieve a more significant strategic impact, as most organizations fail to implement sustainability measures beyond marketing efforts. A model is proposed that aims to clarify the understanding of the process, including the influence of the actors and the way they are affected. Design/methodology/approach: The topic is initially approached rather broadly from the perspective of performance measurement and management due to a lack of relevant literature, creating the link to sustainability and its assessment in a second step. Nine essential themes are developed from the the…

Efficiency vs. values : Institutional logics, situated rationality, and performance measurement in a cooperative bank

2023

This qualitative case study explores how situated rationality is achieved and maintained between two coexisting institutional logics, ‘global’ financial efficiency and ‘local’ customer-owners, around a performance measurement system in a large cooperative bank. We focus especially on the relationship between financial performance measures and softer, cooperative and communal organisational values. The results highlight that communal values may be effectively used to smooth and manage managerial contradictions; thus, situated rationality for operations can be achieved and maintained. This may also explain the resilience and success of communal values and cooperatively formed organisations in…

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 …

Yliopistotyön kirot ja tähtihetket : kuinka kehittää hyvinvointia akateemisessa työssä?

2004

Mikä meitä ohjaa? : artikkelikokoelma Jyväskylässä 5.-6.9.2005 järjestetystä korkeakoulutuksen tutkimuksen IX symposiumista

2006

Artikkelikokoelma Jyväskylässä 5.–6.9.2005 järjestetystä korkeakouluksen tutkimuksen IX symposiumista

Performance Measurement in Scaled Agile Organizations

2021

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…