Hyvönen, Timo; Järvinen, Janne; Oulasvirta, Lasse; … - In: Accounting, Auditing & Accountability Journal 25 (2012) August, pp. 944-963
Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...
