Narratives on the Accounting Worldview of Practising Managers
Aaltola, P., & Järvenpää, M. (2017). Narratives on the Accounting Worldview of Practising Managers. Nordic Journal of Business, 66(4), 235-256. http://njb.fi/wp-content/uploads/2018/02/2_Aaltola_Jarvenpaa.pdf
Julkaistu sarjassa
Nordic Journal of BusinessPäivämäärä
2017Tekijänoikeudet
© Kirjoittajat, 2017. Tämä on avoin artikkeli, jonka on julkaissut Association of Business Schools Finland.
This paper examines management accounting from the perspective of its most important user: practising
managers. We seek to enhance the understanding of the relationship between managerial work and accounting.
This interpretative and qualitative study takes a unique approach by using narrative texts for building an
understanding of how managers view accounting in their work. First, a deeper understanding of accounting
and managerial work is sought on the basis of learning experiences of managers. Second, a wider point of view
is achieved by looking at managers’ perspectives on organizational development. Third, the study addresses
managers’ objectives for building their personal competence in accounting. This study presents a four-dimensional
framework for the worldview of practising managers regarding accounting, with an emphasis on the
multidimensional nature of managerial work.
Julkaisija
Association of Business Schools FinlandISSN Hae Julkaisufoorumista
2342-9003Asiasanat
Alkuperäislähde
http://njb.fi/wp-content/uploads/2018/02/2_Aaltola_Jarvenpaa.pdfJulkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/27929061
Metadata
Näytä kaikki kuvailutiedotKokoelmat
- Kauppakorkeakoulu [1330]
Samankaltainen aineisto
Näytetään aineistoja, joilla on samankaltainen nimeke tai asiasanat.
-
Pedagogical Purposes of Narratives in Worldview Education : Teachers' Conceptions
Keränen-Pantsu, Raili; Heikkinen, Hannu (Society for Research and Knowledge Management, 2019)This study explores teachers’ pedagogical purposes for using narratives in Finnish religious and worldview education. The article stems from a philosophical and pedagogical view on narrative cognition as a fundamental ... -
Drawing the premises for personalized learning : illustrations of management and accounting
Aaltola, Pasi; Manninen, Ari (Elsevier, 2021)This paper reports on a teaching innovation using participant-generated drawings. Experienced managers were asked to produce a drawing to illustrate their work from an accounting perspective. The drawings were then used ... -
Strategic thinking and accounting : potentials and pitfalls from a managerial perspective
Aaltola, Pasi (Springer, 2019)This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the ... -
From vernacular accounting to standardized PMS : Logic multiplicity in a cooperative bank
Kinnunen, Anniina; Järvenpää, Marko; Rautiainen, Antti (Routledge, 2023)In this chapter we analyze how local member banks shifted from local, vernacular, accounting, and performance measurement systems to centralized and standardized performance measurement systems in a cooperative bank ... -
Towards fluid role identity of management accountants: A case study of a Finnish bank
Rautiainen, Antti; Scapens, Robert; Järvenpää, Marko; Auvinen, Tommi; Sajasalo, Pasi (Academic Press, 2024)In our case study of a Finnish bank, we found that the role identity of management accountants is becoming fluid, i.e., it is constantly adjusting to accommodate shifting role expectations and changing context-specific ...
Ellei toisin mainittu, julkisesti saatavilla olevia JYX-metatietoja (poislukien tiivistelmät) saa vapaasti uudelleenkäyttää CC0-lisenssillä.