Showing items with similar title or keywords.

• Conflicting legitimations and pressures in performance measurement adoption, use and change in Finnish municipalities 

  Rautiainen, Antti (University of Jyväskylä, 2010)

• Path-dependencies, constrained transformations and dynamic agency. An accounting case study informed by both ANT and NIS 

  Rautiainen, Antti; Scapens, Robert (Emerald Group Publishing Ltd, 2013)

  Purpose – The purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This ...

• Practitioner views of goodwill accounting under US GAAP 

  Saastamoinen, Jani; Djatej, Arsen; Pajunen, Kati; Gorton, M. David (Emerald, 2020)

  Purpose Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being ...

• Accounting in Identity Regulation : Producing the Appropriate Worker 

  Vaivio, Juhani; Järvenpää, Marko; Rautiainen, Antti (Routledge, 2023)

  It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising ...

• Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization 

  Rautiainen, Antti; Mättö, Toni; Sippola, Kari; Pellinen, Jukka O. (Emerald, 2022)

  Purpose This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict. Design/methodology/approach In contrast to the majority ...