Ditapis dengan
Path-dependencies, constrained transformations and dynamic agency
Purpose – The purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study. Findings – The Finnish case city experienced several path-dependent changes concerning performance measurement (PM), financial reporting …
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- ISBN/ISSN
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- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 10 No. 2, 2013 pp. 100-126
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
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Distance and coupling: analyzing the pressures of accounting change in a city
Purpose – The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city. Design/methodology/approach – Interpretive case study. Data consisted of 16 semi-structured interviews. Analysis was based on institutional theory, particularly on “new institutional sociology” (NIS) studies. Findings – Budgeting and accounting PM became…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 4 No. 3, 2008 pp. 270-288
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Contending legitimations Performance measurement coupling and decoupling in t…
Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the performance measurement (PM) practices of two Finnish cities and answer why the developments and the couplin…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 23 No. 3, 2010 pp. 373-391
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah