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The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to...
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argument by using patent, industry and company level data from Finland. The results provide evidence that ICT, as expected, is … discussion are also reflected on the newly formed innovation policy instrument in Finland - SHOKs (Strategic centres for science …
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