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dc.contributor.authorKinnunen, Anniina
dc.contributor.authorJärvenpää, Marko
dc.contributor.authorRautiainen, Antti
dc.contributor.editorKalmi, Panu
dc.contributor.editorAuvinen, Tommi
dc.contributor.editorJärvenpää, Marko
dc.date.accessioned2023-03-20T11:30:44Z
dc.date.available2023-03-20T11:30:44Z
dc.date.issued2023
dc.identifier.citationKinnunen, 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.), <i>Responsible Finance and Digitalization : Implications and Developments</i> (pp. 62-77). Routledge. <a href="https://doi.org/10.4324/9781003144427-6" target="_blank">https://doi.org/10.4324/9781003144427-6</a>
dc.identifier.otherCONVID_151678666
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/86048
dc.description.abstractIn 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.en
dc.format.extent296
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherRoutledge
dc.relation.ispartofResponsible Finance and Digitalization : Implications and Developments
dc.rightsIn Copyright
dc.titleFrom vernacular accounting to standardized PMS : Logic multiplicity in a cooperative bank
dc.typebookPart
dc.identifier.urnURN:NBN:fi:jyu-202303202198
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineAccounting Changefi
dc.contributor.oppiaineDigitaalinen liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyfi
dc.contributor.oppiaineKestävä liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineAccounting Changeen
dc.contributor.oppiaineDigital Business and Economy (focus area)en
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyen
dc.contributor.oppiaineSustainable Business and Economy (focus area)en
dc.contributor.oppiaineAccountingen
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.type.urihttp://purl.org/eprint/type/BookItem
dc.relation.isbn978-0-367-70061-4
dc.type.coarhttp://purl.org/coar/resource_type/c_3248
dc.description.reviewstatuspeerReviewed
dc.format.pagerange62-77
dc.type.versionacceptedVersion
dc.rights.copyright© 2023 selection and editorial matter, Panu Kalmi, Tommi Auvinen and Marko Järvenpää; individual chapters, the contributors
dc.rights.accesslevelopenAccessfi
dc.subject.ysolaskentatoimi
dc.subject.ysoosuuspankit
dc.subject.ysopankkiala
dc.subject.ysostandardointi
dc.subject.ysosisäinen laskentatoimi
dc.subject.ysodigitalisaatio
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p7621
jyx.subject.urihttp://www.yso.fi/onto/yso/p13725
jyx.subject.urihttp://www.yso.fi/onto/yso/p15487
jyx.subject.urihttp://www.yso.fi/onto/yso/p17298
jyx.subject.urihttp://www.yso.fi/onto/yso/p18706
jyx.subject.urihttp://www.yso.fi/onto/yso/p8692
dc.rights.urlhttp://rightsstatements.org/page/InC/1.0/?language=en
dc.relation.doi10.4324/9781003144427-6
dc.type.okmA3


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