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Explaining the scope of information in performance measurement: managerial roles and contextual variables

Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 303-336

) scope and difference (gap) between these scopes. Empirical results are based on survey data from 76 Finnish managers (CEOs …) of manufacturing firms in 2008. The rate of survey response was 26.5%. Typology of managerial job is extracted from the …

Persistent link: https://www.econbiz.de/10009352521

Experiences of modern rate of return regulation in Finland

Tahvanainen, Kaisa; Honkapuro, Samuli; Partanen, Jarmo; … - In: Utilities Policy 21 (2012) C, pp. 32-39

questionnaire and interview survey. After more than ten years of regulation, the results show that the investment, operation and …

Persistent link: https://www.econbiz.de/10010572362

Evaluating national innovation systems: Key insights from the Finnish innoeval survey

Kotiranta, Annu; Nikulainen, Tuomo; Tahvanainen, Antti-Jussi - 2009

This paper aims to provide new insights into the analysis of National Innovation Systems (NIS). Whereas the common approach is to analyze specific parts or a defined set of actors and their interactions, this paper attempts to take a more systemic approach by analyzing results of 13 surveys...

Persistent link: https://www.econbiz.de/10010273079

Explaining Management Accounting Change: evidence from Finland

Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 252-281

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in …

Persistent link: https://www.econbiz.de/10005754537

The determinants of multiple forms of controls in foreign subsidiary manager evaluations

Kihn, Lili-Anne - In: International Journal of Accounting, Auditing and … 5 (2008) 2, pp. 157-182

This study explores how the determinants of financial, non-financial and behavioural controls vary in foreign subsidiary manager performance evaluations. Possible impacts of the following factors are analysed: extent of geographical dispersion, decentralisation and perceived environmental...

Persistent link: https://www.econbiz.de/10005754555

Evaluating National Innovation Systems - Key Insights from the Finnish Innoeval Survey

Kotiranta, Annu; Nikulainen, Tuomo; Tahvanainen, Antti-Jussi - Elinkeinoelämän Tutkimuslaitos (ETLA) - 2009

Persistent link: https://www.econbiz.de/10008578338

Causality and multidimensionality of strategic performance management systems: the impact on managers' satisfaction

Laitinen, Erkki K.; Lansiluoto, Aapo; Ulvila, Marko - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 28-53

management accounting. A survey sent to 350 CEOs collected empirical data from companies with 100-500 employees. The final …

Persistent link: https://www.econbiz.de/10008592838