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dc.contributor.authorMättö, Toni
dc.contributor.authorSippola, Kari
dc.date.accessioned2016-04-13T06:15:09Z
dc.date.available2018-04-06T21:45:06Z
dc.date.issued2016
dc.identifier.citationMättö, T., & Sippola, K. (2016). Cost Management in the Public Sector : Legitimation Behaviour and Relevant Decision Making. <i>Financial Accountability and Management</i>, <i>32</i>(2), 179-201. <a href="https://doi.org/10.1111/faam.12085" target="_blank">https://doi.org/10.1111/faam.12085</a>
dc.identifier.otherCONVID_24597566
dc.identifier.otherTUTKAID_65508
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/49315
dc.description.abstractThis paper presents a case study where a cost management project was implemented using action research methodology at two Finnish organizations working in a purchaser–provider relationship. While the study demonstrates the efficiency-seeking motive behind the implementation of the management accounting tool, subsequent investigation found that tool remained partly unused despite showing its potential relevance for practice through user involvement. However, this does not necessarily signal legitimation-seeking behaviour. Reasons for not using some parts of the tool point to an overestimation of the functionality and an underestimation of implementation problems during the design process. The case also highlights the relationship between relevance and decision making.
dc.language.isoeng
dc.publisherWiley-Blackwell Publishing Ltd.
dc.relation.ispartofseriesFinancial Accountability and Management
dc.subject.otherlegitimation
dc.subject.othercost management
dc.titleCost Management in the Public Sector : Legitimation Behaviour and Relevant Decision Making
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201604122177
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.contributor.oppiaineAccountingen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2016-04-12T15:15:13Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange179-201
dc.relation.issn0267-4424
dc.relation.numberinseries2
dc.relation.volume32
dc.type.versionacceptedVersion
dc.rights.copyright© 2016 John Wiley & Sons Ltd. This is a final draft version of an article whose final and definitive form has been published by Wiley. Published in this repository with the kind permission of the publisher.
dc.rights.accesslevelopenAccessfi
dc.subject.ysokustannuslaskenta
dc.subject.ysojulkinen sektori
dc.subject.ysorelevanssi
jyx.subject.urihttp://www.yso.fi/onto/yso/p7620
jyx.subject.urihttp://www.yso.fi/onto/yso/p7104
jyx.subject.urihttp://www.yso.fi/onto/yso/p25587
dc.relation.doi10.1111/faam.12085


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