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dc.contributor.authorLänsiluoto, Aapo
dc.contributor.authorJärvenpää, Marko
dc.contributor.authorKrumwiede, Kip
dc.date.accessioned2016-02-17T09:18:22Z
dc.date.available2016-03-07T22:45:06Z
dc.date.issued2013
dc.identifier.citationLänsiluoto, A., Järvenpää, M., & Krumwiede, K. (2013). Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences. <em>Management Accounting Reserach</em>, 24 (3), 228-245. <a href="http://dx.doi.org/doi:10.1016/j.mar.2013.02.001">doi:doi:10.1016/j.mar.2013.02.001</a>
dc.identifier.otherTUTKAID_58256
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/48806
dc.description.abstractStakeholder theory (SHT) emphasizes that different stakeholders and their interests need to be identified and addressed to maximize firm performance. This emphasis can make the design of performance measurement systems (PMS) challenging because the interests of stakeholders are often in conflict. Based on previous research and using stakeholder and resource dependency theories, we develop a theoretical model suggesting that resource dependency acts as a “filter” in selecting which of the PMS design measures are emphasized for decision making. We find various conflicting interests between stakeholders in our case organization (a unit of University of Applied Sciences in Finland) that affected PMS design. Contrary to the earlier studies, however, we found that despite conflicting interests, all of the different stakeholders considered one nonfinancial indicator to be the most important: attractiveness, or the number of applicants divided by number of new students. As suggested by resource-dependency theory (RDT), the stakeholder providing the most resources had the most significant impact on the selection of the key performance indicators used. The key resource provider may also have had some effect on the expectations of other stakeholders.
dc.language.isoeng
dc.publisherElsevier
dc.relation.ispartofseriesManagement Accounting Reserach
dc.subject.otherperformance measurement
dc.subject.otherstakeholder theory
dc.subject.otherresource dependency theory
dc.subject.otherpublic sector
dc.subject.othercase study
dc.titleConflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201602161582
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineLaskentatoimi
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2016-02-16T13:15:04Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange228-245
dc.relation.issn1044-5005
dc.relation.volume24
dc.type.versionacceptedVersion
dc.rights.copyright© 2013 Elsevier Ltd. This is a final draft version of an article whose final and definitive form has been published by Elsevier. Published in this repository with the kind permission of the publisher.
dc.rights.accesslevelopenAccessfi
dc.relation.doidoi:10.1016/j.mar.2013.02.001


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