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dc.contributor.authorKinnunen, Anniina
dc.contributor.editorTakala, Tuomo
dc.contributor.editorAuvinen, Tommi
dc.contributor.editorVesa, Mikko
dc.contributor.editorTienari, Janne
dc.contributor.editorSajasalo, Pasi
dc.contributor.editorHeikkinen, Suvi
dc.contributor.editorHelms Mills, Jean
dc.contributor.editorKallinen-Kuisma, Minna
dc.date.accessioned2019-12-03T10:37:00Z
dc.date.available2019-12-03T10:37:00Z
dc.date.issued2019
dc.identifier.citationKinnunen, A. (2019). Institutionalization of Strategy and Management Accounting Change in a Cooperative Bank. In T. Takala, T. Auvinen, M. Vesa, J. Tienari, P. Sajasalo, S. Heikkinen, J. Helms Mills, & M. Kallinen-Kuisma (Eds.), <i>Electronic Journal of Business Ethics and Organization Studies. Vol. 24, No. 2. Special issue: Implications of Digitalization on Organizations and Leadership : Esports, Gamification and Beyond</i> (24, pp. 10-19). Jyväskylän yliopisto, Business and Organization Ethics Network (BON). Electronic Journal of Business Ethics and Organization Studies. <a href="http://ejbo.jyu.fi/pdf/ejbo_vol24_no2_pages_10-19.pdf" target="_blank">http://ejbo.jyu.fi/pdf/ejbo_vol24_no2_pages_10-19.pdf</a>
dc.identifier.otherCONVID_33679186
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/66615
dc.description.abstractIn this longitudinal case study, a cooperative bank’s strategy, related performance management changes, institutionalization processes, and change drivers are studied. Old institutional economics is used in explaining how organizational routines and rules change and become taken for granted. However, there are several internal and external drivers of change in the banking sector, including organizational culture and values, EU regulation, digitalization as well as communicational gaps and power relations among organizational levels affecting the success of the change process. Results indicate that in the case bank, operating in a highly institutionalized and regulated environment, not many organizational efforts were made to support the institutionalization of new strategy and management accounting change. Efforts were often manager-specific, promoting the status quo, and preventing most change attempts from proceeding towards institutionalization. They caused ‘looping’, repeated small and unsuccessful initial attempts at change, and decoupling. Looping and decoupling took place even though organizational values were internalized well at all organizational levels, and they could be combined with performance management and the different strategies employed over time and at all organizational levels.en
dc.format.extent61
dc.format.mimetypeapplication/pdf
dc.languageeng
dc.language.isoeng
dc.publisherJyväskylän yliopisto, Business and Organization Ethics Network (BON)
dc.relation.ispartofElectronic Journal of Business Ethics and Organization Studies. Vol. 24, No. 2. Special issue: Implications of Digitalization on Organizations and Leadership : Esports, Gamification and Beyond
dc.relation.ispartofseriesElectronic Journal of Business Ethics and Organization Studies
dc.relation.urihttp://ejbo.jyu.fi/pdf/ejbo_vol24_no2_pages_10-19.pdf
dc.rightsIn Copyright
dc.subject.otherinstitutionalization
dc.subject.othervalues
dc.subject.othercooperative banking
dc.subject.otherperformance measurement systems
dc.titleInstitutionalization of Strategy and Management Accounting Change in a Cooperative Bank
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201912035106
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineAccountingen
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.description.reviewstatuspeerReviewed
dc.format.pagerange10-19
dc.relation.issn1239-2685
dc.relation.numberinseries2
dc.relation.volume24
dc.type.versionpublishedVersion
dc.rights.copyright© Business and Organization Ethics Network (BON), 2019
dc.rights.accesslevelopenAccessfi
dc.subject.ysoinstitutionaalistuminen
dc.subject.ysotulosohjaus
dc.subject.ysoosuuspankit
dc.subject.ysoyritysstrategiat
dc.subject.ysosisäinen laskentatoimi
dc.subject.ysoarvot
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p11473
jyx.subject.urihttp://www.yso.fi/onto/yso/p8026
jyx.subject.urihttp://www.yso.fi/onto/yso/p13725
jyx.subject.urihttp://www.yso.fi/onto/yso/p5156
jyx.subject.urihttp://www.yso.fi/onto/yso/p18706
jyx.subject.urihttp://www.yso.fi/onto/yso/p1044
dc.rights.urlhttp://rightsstatements.org/page/InC/1.0/?language=en


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