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dc.contributor.authorRautiainen, Antti
dc.contributor.authorJärvenpää, Marko
dc.contributor.authorMättö, Toni
dc.date.accessioned2022-05-23T09:37:56Z
dc.date.available2022-05-23T09:37:56Z
dc.date.issued2022
dc.identifier.citationRautiainen, A., Järvenpää, M., & Mättö, T. (2022). Non-IFRS and changes in accounting institutions : Lessons from Nokia. <i>Accounting History</i>, <i>27</i>(4), 524-548. <a href="https://doi.org/10.1177/10323732221094033" target="_blank">https://doi.org/10.1177/10323732221094033</a>
dc.identifier.otherCONVID_144368889
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/81231
dc.description.abstractWe analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course of an analysis covering 25 years, the introduction of management accounting innovations was first emphasised regarding managerial relevance but were later replaced by financial accounting emphasis and innovations (e.g. non-IFRS reporting). Our data includes public reports, newspaper articles and 21 interviews made between 1996 and 2019. We present a framework for analysing shifts in the focus of accounting. Our case analysis on changing accounting practices, on shifting perceptions of relevance and reliability, and on primary measures of success, contributes to understanding the focus of key accounting measures in historical developments regarding perceived success or failure, and in changing institutional practices in terms of ‘institutional work’, especially through valourizing either the actions or valourizing reports.en
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherSAGE Publications
dc.relation.ispartofseriesAccounting History
dc.rightsCC BY 4.0
dc.subject.otheraccounting
dc.subject.otherprimary measures
dc.subject.otherchange
dc.subject.otherinstitutions
dc.subject.otherwork
dc.titleNon-IFRS and changes in accounting institutions : Lessons from Nokia
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-202205232861
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyfi
dc.contributor.oppiaineKestävä liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineAccounting Changefi
dc.contributor.oppiaineDigitaalinen liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyen
dc.contributor.oppiaineSustainable Business and Economy (focus area)en
dc.contributor.oppiaineAccountingen
dc.contributor.oppiaineAccounting Changeen
dc.contributor.oppiaineDigital Business and Economy (focus area)en
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.description.reviewstatuspeerReviewed
dc.format.pagerange524-548
dc.relation.issn1032-3732
dc.relation.numberinseries4
dc.relation.volume27
dc.type.versionpublishedVersion
dc.rights.copyright© The Author(s) 2022
dc.rights.accesslevelopenAccessfi
dc.subject.ysoinstitutionalismi
dc.subject.ysosuuryritykset
dc.subject.ysokansainväliset yritykset
dc.subject.ysoinstituutiot
dc.subject.ysotilinpäätös
dc.subject.ysomuutos
dc.subject.ysolaskentatoimi
dc.subject.ysokansainvälinen tilinpäätöskäytäntö
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p7713
jyx.subject.urihttp://www.yso.fi/onto/yso/p9476
jyx.subject.urihttp://www.yso.fi/onto/yso/p14953
jyx.subject.urihttp://www.yso.fi/onto/yso/p7569
jyx.subject.urihttp://www.yso.fi/onto/yso/p2820
jyx.subject.urihttp://www.yso.fi/onto/yso/p277
jyx.subject.urihttp://www.yso.fi/onto/yso/p7621
jyx.subject.urihttp://www.yso.fi/onto/yso/p23870
dc.rights.urlhttps://creativecommons.org/licenses/by/4.0/
dc.relation.doi10.1177/10323732221094033
jyx.fundinginformationThis work was supported by the Foundation for Economic Education, (grant number 160266/2016).
dc.type.okmA1


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