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dc.contributor.authorMättö, Toni
dc.contributor.authorJärvenpää, Marko
dc.contributor.authorPeura, Pekka
dc.contributor.authorKangasjärvi, Merja
dc.contributor.authorLehtinen, Harri
dc.date.accessioned2022-08-17T07:10:27Z
dc.date.available2022-08-17T07:10:27Z
dc.date.issued2022
dc.identifier.citationMättö, T., Järvenpää, M., Peura, P., Kangasjärvi, M., & Lehtinen, H. (2022). Vernacular budgeting and accounting routines : a longitudinal constructive case study. <i>Journal of Public Budgeting, Accounting and Financial Management</i>, <i>34</i>(6), 193-209. <a href="https://doi.org/10.1108/JPBAFM-08-2021-0121" target="_blank">https://doi.org/10.1108/JPBAFM-08-2021-0121</a>
dc.identifier.otherCONVID_150885430
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/82612
dc.description.abstractPurpose This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization. Design/methodology/approach The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created. Findings The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process. Practical implications Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization. Originality/value Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.en
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherEmerald
dc.relation.ispartofseriesJournal of Public Budgeting, Accounting and Financial Management
dc.rightsCC BY 4.0
dc.subject.othervernacular accounting
dc.subject.otherconstructive research approach
dc.subject.otherinstitutionalization
dc.subject.otheraccounting routines
dc.subject.otherpublic sector
dc.subject.othercase study
dc.titleVernacular budgeting and accounting routines : a longitudinal constructive case study
dc.typeresearch article
dc.identifier.urnURN:NBN:fi:jyu-202208174156
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineDigitaalinen liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineAccounting Changefi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineDigital Business and Economy (focus area)en
dc.contributor.oppiaineAccounting Changeen
dc.contributor.oppiaineAccountingen
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.pagerange193-209
dc.relation.issn1945-1814
dc.relation.numberinseries6
dc.relation.volume34
dc.type.versionpublishedVersion
dc.rights.copyright© the Authors, 2022.
dc.rights.accesslevelopenAccessfi
dc.type.publicationarticle
dc.subject.ysolaskentatoimi
dc.subject.ysobudjetointi
dc.subject.ysojulkinen sektori
dc.subject.ysotapaustutkimus
dc.subject.ysorutiinit
dc.subject.ysoinstitutionaalistuminen
dc.subject.ysokäytäntö
dc.subject.ysopitkittäistutkimus
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p7621
jyx.subject.urihttp://www.yso.fi/onto/yso/p17293
jyx.subject.urihttp://www.yso.fi/onto/yso/p7104
jyx.subject.urihttp://www.yso.fi/onto/yso/p10982
jyx.subject.urihttp://www.yso.fi/onto/yso/p24554
jyx.subject.urihttp://www.yso.fi/onto/yso/p11473
jyx.subject.urihttp://www.yso.fi/onto/yso/p9640
jyx.subject.urihttp://www.yso.fi/onto/yso/p14610
dc.rights.urlhttps://creativecommons.org/licenses/by/4.0/
dc.relation.doi10.1108/JPBAFM-08-2021-0121
dc.type.okmA1


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