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dc.contributor.authorLänsiluoto, Aapo
dc.contributor.authorJärvenpää, Marko
dc.date.accessioned2016-02-17T11:28:19Z
dc.date.available2016-02-17T11:28:19Z
dc.date.issued2010
dc.identifier.citationLänsiluoto, A., & Järvenpää, M. (2010). Collective action in implementation of a “greener” performance measurement system. <em>Journal of Accounting & Organizational Change</em>, 6 (2), 200-227.<a href="http://dx.doi.org/10.1108/18325911011048763">doi:10.1108/18325911011048763</a>
dc.identifier.otherTUTKAID_42256
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/48808
dc.description.abstractPurpose – The purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system (PMS) in a case company when the systems are eventually integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley and Lovaglia et al. can be utilized to investigate the implementation of different management systems in practice. Design/methodology/approach – This paper is an interpretative case study, which utilizes qualitative methods such as semi‐structured interviews and internal documents. Findings – The results indicate the importance of maintaining a separation between the power and status of an actor in EMS and PMS implementation processes, and the ways in which the power and status of actors in the EMS and PMS implementation differed. The status and role of an actor can change although the power may be static during the implementation of different management systems. Therefore, the paper confirms the classification of Lovaglia et al. and proposes that their classification should be added to the framework of Gibson and Earley. Originality/value – Earlier accounting studies using the institutional theory framework of Burns and Scapens did not specifically investigate the role of actors, or their power and status in implementing two different management systems. The collective action frameworks of Gibson and Earley and Lovaglia et al. have not been practically utilized before in EMS and PMS studies. Furthermore, EMS and PMS integration studies have usually been normative without empirical case data.
dc.language.isoeng
dc.publisherEmerald
dc.relation.ispartofseriesJournal of Accounting & Organizational Change
dc.subject.otherjohdon laskentatoimi
dc.subject.otherympäristölaskenta
dc.subject.othersuoritusmittaus
dc.subject.othermanagement accounting
dc.subject.otherenvironmental accounting
dc.subject.otherperformance measurement
dc.titleCollective action in implementation of a “greener” performance measurement system.
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201602161583
dc.contributor.laitosTaloustieteiden tiedekuntafi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineLaskentatoimi
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2016-02-16T13:15:06Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange200-227
dc.relation.issn1832-5912
dc.relation.volume6
dc.type.versionacceptedVersion
dc.rights.copyright© 2010 Emerald Group Publishing Limited. This is a final draft version of an article whose final and definitive form has been published by Emerald. Published in this repository with the kind permission of the publisher.
dc.rights.accesslevelopenAccessfi
dc.relation.doi10.1108/18325911011048763


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