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Open Access
Article
Publication date: 5 September 2018

Timo Laine and Markku Antero Laitinen

In the transformed information environment, the impact and value of the services are not adequately shown using the traditional library metrics. It needs to be supplemented with…

2486

Abstract

Purpose

In the transformed information environment, the impact and value of the services are not adequately shown using the traditional library metrics. It needs to be supplemented with user-centered ways of measurement. The paper aims to discuss these issues.

Design/methodology/approach

The paper is a case study of the new Finna service and the measurement challenges it presents.

Findings

The standards guiding the measurement and evaluation of libraries cannot offer a “cook-book” for the organizations to follow. The paper suggests that as a one possible response to this, the Net Promoter Score can be used as one indicator in measuring the impact of new services.

Research limitations/implications

The findings of the paper are preliminary, because so far there is not a wide experience of the use of NPS in libraries. This calls for further study. The results are encouraging, but more testing is needed with different services.

Originality/value

NPS has not been widely used in libraries before.

Details

Library Management, vol. 40 no. 1/2
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 20 March 2017

Matias Laine, Janne T. Järvinen, Timo Hyvönen and Hannele Kantola

Voluntary corporate social responsibility reporting has developed into an everyday activity for many commercial organizations, and scholarly interest in these practices continues…

1687

Abstract

Purpose

Voluntary corporate social responsibility reporting has developed into an everyday activity for many commercial organizations, and scholarly interest in these practices continues to increase. This paper focusses on one subset of these disclosures, namely the figures relating to environmental expenditures and investments published by various organizations. The purpose of this paper is to provide insights into the nature, role and significance of such financial environmental information. Despite their seeming accuracy and preciseness, little is known about how such financial environmental information is constructed and subsequently used in organizational settings.

Design/methodology/approach

The paper is based on a qualitative case study focussing on a Finnish energy company. The authors build the investigation primarily on 26 semi-structured interviews with employees at all organizational levels, which the authors supplement with various documentary sources. The interpretation draws on the notion of loose coupling, which the authors use as a method theory to provide a better understanding of this complex organizational practice.

Findings

The authors highlight the ambiguous and imprecise nature of the outwardly accurate figures provided by the company. The authors argue that disclosed financial environmental information is only loosely coupled with various dimensions, including the organization’s actual activities, its environmental impacts and organizational decision making.

Originality/value

The findings contrast with those of some prior research, which has considered financial environmental information highly valuable. As for broader implications, the paper discusses the accuracy of public records based on such ambiguous organizational figures.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 28 April 2023

Antti Ylä-Kujala, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine and Timo Kärri

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger…

4233

Abstract

Purpose

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

Design/methodology/approach

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Findings

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

Originality/value

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 29 June 2022

Kirsi Peura and Ulla Hytti

This paper investigates how academic teachers engage in identity work and make sense of entrepreneurship and academia in an entrepreneurship training programme.

1017

Abstract

Purpose

This paper investigates how academic teachers engage in identity work and make sense of entrepreneurship and academia in an entrepreneurship training programme.

Design/methodology/approach

By employing a sensemaking approach, the paper inductively analyses materials from a business idea development camp organised for academic teachers.

Findings

In collective sensemaking during the camp, non-academic facilitators strongly influenced the reflection-in-experience via normative ideas of entrepreneurship and their othering of entrepreneurship from academic work. In their post-camp individual essays, the academic teachers reflect-on-experience and draw parallels between entrepreneurship and academic work constructing sameness.

Research limitations/implications

Longitudinal research is needed in identity work and sensemaking among academic teachers in relation to entrepreneurship.

Practical implications

Universities need to offer arenas for teachers and other faculty to support identity work and sensemaking.

Originality/value

This study generates new understanding of how academic teachers engage in identity work and make sense of entrepreneurship in training when interacting with others. It underscores the importance of time needed for reflection-on-action.

Details

Education + Training, vol. 65 no. 4
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 6 March 2017

Lili-Anne Kihn and Salme Näsi

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to…

1244

Abstract

Purpose

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

Design/methodology/approach

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

Findings

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

Research limitations/implications

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Practical implications

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Social implications

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

Originality/value

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 22 September 2020

Jenni Laaksonen

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of…

Abstract

Purpose

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

Design/methodology/approach

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

Findings

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Originality/value

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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