Search results

1 – 10 of 77
Content available
Article
Publication date: 21 October 2020

Daniela Argento, Katarina Kaarbøe and Jarmo Vakkuri

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

Abstract

Purpose

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

Design/methodology/approach

By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

Findings

Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

Originality/value

By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

To view the access options for this content please click here
Article
Publication date: 14 March 2017

Jarmo Saarti, Markku Antero Laitinen and Pentti Vattulainen

The recent changes in the knowledge economy and scientific knowledge dissemination have put academic libraries in a new situation. The demand for open access of scientific…

Abstract

Purpose

The recent changes in the knowledge economy and scientific knowledge dissemination have put academic libraries in a new situation. The demand for open access of scientific publications and the increasing amount of documents published need a new paradigm in the collection policies and collection building strategies of the academic libraries. At the same time the resources allocated to the academic institutions have been decreasing which has caused the need to reallocate the resources in the collection building and management as effectively as possible. The purpose of this paper is to analyse how the use of data compiled from different sources, such as statistics and assessing user experience, as a tool for analysing the effectiveness of the library’s economic resources and how this has effected on the use of the libraries.

Design/methodology/approach

Statistical and trend analysis based on Finnish academic library collections database.

Findings

The Finnish academic libraries have made a rapid transition to the digital dissemination of documents. At the same time the national services have enabled the long-time preservation of less used printed materials and have enabled the libraries to save premise costs.

Research limitations/implications

Modeling the findings to other countries maybe difficult because of the specific characteristics of the Finnish academic environment.

Practical implications

Gives examples on managing the shift from a printed to a digital library.

Originality/value

Evidence based tools for collection cost management.

Details

Library Management, vol. 38 no. 2/3
Type: Research Article
ISSN: 0143-5124

Keywords

To view the access options for this content please click here
Article
Publication date: 29 January 2020

Jarmo Vakkuri and Jan-Erik Johanson

This paper aims to analyse performance measurement ambiguities in hybrid universities. In accounting research, performance measurement of universities has been discussed…

Abstract

Purpose

This paper aims to analyse performance measurement ambiguities in hybrid universities. In accounting research, performance measurement of universities has been discussed in detail, and there is some research on impacts of hybridity in institutional systems. However, there is a particular need in accounting research for more sophisticated theorizations of the ambiguities associated with measuring performance in hybrid organizations. Moreover, there is a dearth of accounting-related interdisciplinary studies conceptualizing the hybridity of universities with important implications for measuring and reporting performance. This paper fills this research gap by providing more elaborate basis for conceptualizing performance measurement ambiguities through the lenses of hybrid universities.

Design/methodology/approach

The authors critically scrutinize the promise of performance measurement in hybrid universities and explore why it may result in new policy problems. Questions asked are as follows: How can we better understand those institutional mechanisms through which the promise of performance measurement may ultimately result in new forms of ambiguities and unexpected outcomes, and what are the specific characteristics of hybridity that make those mechanisms possible in universities?

Findings

The authors propose a conceptual model for studying universities in hybrid performance settings. The model provides a new inter-disciplinary approach for conceptualizing performance measurement ambiguities in universities when they are influenced by hybridity, hybrid arrangements and hybrid governance.

Originality/value

This paper provides more elaborate basis for understanding hybridity of universities, not only through reforms for combining business, government and collegial professional logics (e.g. corporatization, marketization) or through new hybrid mixes of professions but also as a more comprehensive, inter-disciplinary understanding of institutional structures, logics and practices at modern universities.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Article
Publication date: 5 September 2017

Helena Merikoski, Paula Savolainen and Jarmo J. Ahonen

The purpose of this paper is to present a life cycle phase of a software development project which is substantial for the success of the project. This paper visualizes the…

Abstract

Purpose

The purpose of this paper is to present a life cycle phase of a software development project which is substantial for the success of the project. This paper visualizes the project start-up phase from suppliers’ perspective.

Design/methodology/approach

The method is a theory building from case studies. The data were collected from three software supplier firms by conducting process modeling separately in each firm.

Findings

The study resulted in a model of a supplier’s software project start-up which includes start-up practices and involved roles. The results indicate that project start-up is an integral and structured phase of project life cycle, which influences the execution of a software development project, especially from the supplier’s perspective in the project business context.

Research limitations/implications

The study focuses on the start-up phase of software development projects delivered to external customers. Therefore, developed project start-up model is applicable as such in software supplier firms.

Practical implications

The project start-up model presented in this paper indicates that project start-up is a complex and multi-dimensional activity in a supplier firm. This study suggests that if the project start-up phase is clearly defined, planned and followed in a supplier firm, it reduces confusion and miscommunication among the people involved in the project and helps to achieve the business goals of a project.

Originality/value

This study emphasizes that it is necessary to make a distinction between the perspectives of the customer and the supplier when studying projects in the project business context. The findings contribute the new knowledge for managing outsourced software development projects.

Details

International Journal of Managing Projects in Business, vol. 10 no. 4
Type: Research Article
ISSN: 1753-8378

Keywords

To view the access options for this content please click here
Article
Publication date: 26 March 2021

Jarmo Vakkuri, Jan-Erik Johanson, Nancy Chun Feng and Filippo Giordano

In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge…

Abstract

Purpose

In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all these domains have a role in accomplishing social aims, but there are fundamental problems in understanding why, how and with what implications this occurs. Drawing upon the insights from the papers of this special issue, the authors aim to advance the understanding of governance and accountability in different contexts of hybridity, hybrid governance and organizations.

Design/methodology/approach

The authors conceptualize common theoretical origins of hybrid organizations and the ways in which they create and enact value by reflecting on the articles of the special issue. Furthermore, the authors propose agendas for future research into hybrid organizations.

Findings

Hybrid organizations can be conceptualized through two types of lenses: (1) the dimensions of hybridity (ownership, institutional logics, funding and control) and (2) their approaches to value creation (mixing, compromising and legitimizing).

Practical implications

This article provides more detailed and comprehensive understanding of hybridity. This contribution has also important practical implications for actors, such as politicians, managers, street-level bureaucrats, professionals, auditors and accountants who may be enveloped in various hybrid settings, policy contexts and multi-faceted interfaces between public, private and the civil society sector.

Originality/value

Hybridity lenses reveal novel connections between four types of hybrid institutional contexts: state-owned enterprises (SOEs), non-profit organizations (NPOs), social enterprises (SEs) and municipally owned corporations (MOCs). This paper provides theoretical instruments for doing so.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

To view the access options for this content please click here
Article
Publication date: 17 January 2020

Alpo Karila, Jarmo Vakkuri and Juhani Lehto

The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.

Abstract

Purpose

The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.

Design/methodology/approach

The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis.

Findings

A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics.

Practical implications

Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional.

Originality/value

The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.

Details

International Journal of Public Sector Management, vol. 33 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Content available
Article
Publication date: 20 July 2020

Jarmo Saarti and Kimmo Tuominen

Although resource sharing between scholars is evolving rapidly, This paper uses paper-based interlibrary lending (ILL) procedures in the service repertoire of academic…

Abstract

Purpose

Although resource sharing between scholars is evolving rapidly, This paper uses paper-based interlibrary lending (ILL) procedures in the service repertoire of academic libraries. However, the current business model of acquiring toll-access journals and e-books does not seem to fit very well with traditional ILL practices. In addition, the new models of peer-to-peer resource sharing between academics seem to be much more effective than ILL. Scholars arrange access to the needed publications by using legal (buying, exchanging) and illegal means (Sci-Hub, etc.). Furthermore, the demands for open access have increased, voiced not only by librarians and science funders but also by politicians. This development might change the scholarly publication ecosystem, even though older publications are still likely to remain closed.

Design/methodology/approach

This paper contrasts the ILL and usage statistics of Finnish university libraries with the use of ResearchGate, a popular academic social network, which we treat as an example of a peer-to-peer sharing service.

Findings

Based on the data, there seems to be a change of paradigm in the resource sharing: the traditional ILL seems to be decreasing and becoming more like a niche service and the digital use and use of social media peer-to-peer resource sharing applications seem to increase rapidly.

Originality/value

The paper examines current resource sharing trends. The analysis is based on the data of Finnish resource sharing, interlibrary lending and ResearchGate usage.

Details

Information Discovery and Delivery, vol. 49 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

To view the access options for this content please click here
Article
Publication date: 14 November 2017

Petra Düren, Ane Landøy and Jarmo Saarti

From the 1980s – in some parts of Europe from the 1990s – onward, the new public management (NPM) has been emerging in public organizations including libraries. Since…

Abstract

Purpose

From the 1980s – in some parts of Europe from the 1990s – onward, the new public management (NPM) has been emerging in public organizations including libraries. Since then, there has been a need to develop strategies, to plan budgets and to implement cost and activity accounting as well as benchmarking to compare the library’s processes, costs and activities with those of other libraries. One basic idea of the NPM was to make a transition from focusing on how institutions function to product orientation, to improve the quality of library services, to develop output orientation and to act market and consumer oriented. There also was a need to change from bureaucratic and hierarchically acting organizations to a more modern flexible and lean form of management. The paper aims to discuss these issues.

Design/methodology/approach

The aim of this paper is in the first part to describe the basic ideas of NPM, their realization in libraries and how libraries have to handle constantly reduced budgets and the risk of being closed down (especially in the “age of austerity”); the second part will show how the University of Eastern Finland (UEF) Library has managed to improve its services with the NPM approach.

Findings

Many libraries are faced with serious financial cutbacks on the one hand and with emergent needs to (re)invest in neglected public infrastructure on the other hand. At the same time, they have to develop modern digital library services. Thus there is a need for efficiency, which is put in action via major budget cutbacks. Also many libraries have been closed down since the implementation of NPM ideas.

Originality/value

In this paper, the NPM tools used in the restructuring of the UEF are described and the outcome of this modern management is shown.

Details

Library Management, vol. 38 no. 8/9
Type: Research Article
ISSN: 0143-5124

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2003

Jarmo Saarti

This paper reports the results from a survey of the costs and types of the library automation systems in use in public libraries in Finland. The study was carried out…

Abstract

This paper reports the results from a survey of the costs and types of the library automation systems in use in public libraries in Finland. The study was carried out during 2000. The results show that almost all of the Finnish public libraries have some kind of library automation system and that 80 per cent of them are already offering services via the Internet. The costs of establishing public library automation have been approximately 16.8 million Euros with annual operating costs of about 5.7 million Euros, i.e. about 1.2 Euros for every Finnish citizen. The labour costs used in building and maintaining library automation systems had been poorly monitored in the libraries. Thus it is proposed that a model for a better cost‐effective analysis of library automation should be established for the Finnish public libraries.

Details

Program, vol. 37 no. 1
Type: Research Article
ISSN: 0033-0337

Keywords

To view the access options for this content please click here
Article
Publication date: 15 December 2020

Jarmo Saarti

The purpose of this paper is to analyze the impact of the corona situation on the academic library services, policies and activities.

Abstract

Purpose

The purpose of this paper is to analyze the impact of the corona situation on the academic library services, policies and activities.

Design/methodology/approach

The methodology of the paper is opinion piece based on experiences.

Findings

There is a need for global policymaking for both the open academic resources dissemination and crisis management.

Originality/value

The originality of the paper is based on recent experiences.

Details

Library Management, vol. 42 no. 4/5
Type: Research Article
ISSN: 0143-5124

Keywords

1 – 10 of 77