From vernacular accounting to standardized PMS : Logic multiplicity in a cooperative bank
Kinnunen, A., Järvenpää, M., & Rautiainen, A. (2023). From vernacular accounting to standardized PMS : Logic multiplicity in a cooperative bank. In P. Kalmi, T. Auvinen, & M. Järvenpää (Eds.), Responsible Finance and Digitalization : Implications and Developments (pp. 62-77). Routledge. https://doi.org/10.4324/9781003144427-6
Päivämäärä
2023Oppiaine
Accounting ChangeDigitaalinen liiketoiminta ja talous (painoala)Responsible Management, Learning, Digitalization & StrategyKestävä liiketoiminta ja talous (painoala)LaskentatoimiBasic or discovery scholarshipAccounting ChangeDigital Business and Economy (focus area)Responsible Management, Learning, Digitalization & StrategySustainable Business and Economy (focus area)AccountingBasic or discovery scholarshipTekijänoikeudet
© 2023 selection and editorial matter, Panu Kalmi, Tommi Auvinen and Marko Järvenpää; individual chapters, the contributors
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 organization. The member banks reduced the use of vernacular accounting systems (VAS) to achieve greater cost-efficiency and to meet regulation requirements, but they still maintained their strong local logics beside the cooperative unity logic, with only minimal or moderate conflict. We suggest that the power of individual actors, i.e., CEOs, affected the balance of these logics, and the way performance measurement (PM) targets were chosen at the local level from the standardized template. We found that the feeling of autonomy maintained by the member banks after the centralization aided the standardization. Moreover, we contribute to recent digitalization discussions and suggest that if a centralized accounting system provided by the group supports the local values, the local actors are more willing to adapt the system and reduce their use of VAS.
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Julkaisija
RoutledgeEmojulkaisun ISBN
978-0-367-70061-4Kuuluu julkaisuun
Responsible Finance and Digitalization : Implications and DevelopmentsJulkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/151678666
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