This paper addresses the relationship between “new” and the “old” public performance management; the dialogue between imported idealistic designs and the inherently stable existing (performance) management systems (Carmona & Grönlund, 2003; Hyvönen, Järvinen, Pellinen, & Rahko, 2009; Scapens...

The purpose of this paper is to explore the reasons and implementation of municipal accounting and payroll shared service centres (SSC's) in Finland. Of special interest are the issues of how did the reforms spread from municipality to another, and what rationales were used in legitimating the...

This paper draws on Actor-Network-Theory, especially Law and Hassard (1999) and Latour (2005) to investigate how a division-wide management control system was created in a multinational enterprise. The empirical findings were gathered from different actors involved in the implementation of...

This paper explores management accountants' role change in a multinational corporation. The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of agency and enables the theorization of institutional changes. According to our...

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...

This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting...

The managed care system is a provider-purchaser model, in which the hospitals sell their output at a predetermined price to public sector purchasers. The purpose of contract-based budgeting (CBB) is to control the flow of resources in this system so that what is budgeted as revenue in the...

The recent discussion on changes in the controller's role has mainly focused on the national and organizational level culture aspects of that professional role. While earlier studies have demonstrated how the role changes have been stimulated by corporate culture, IT systems, new accounting...

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...