A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Vernacular budgeting and accounting routines : a longitudinal constructive case study (2022)
Mättö, T., Järvenpää, M., Peura, P., Kangasjärvi, M., & Lehtinen, H. (2022). Vernacular budgeting and accounting routines : a longitudinal constructive case study. Journal of Public Budgeting, Accounting and Financial Management, 34(6), 193-209. https://doi.org/10.1108/JPBAFM-08-2021-0121
JYU-tekijät tai -toimittajat
Julkaisun tiedot
Julkaisun kaikki tekijät tai toimittajat: Mättö, Toni; Järvenpää, Marko; Peura, Pekka; Kangasjärvi, Merja; Lehtinen, Harri
Lehti tai sarja: Journal of Public Budgeting, Accounting and Financial Management
ISSN: 1945-1814
eISSN: 1945-1814
Julkaisuvuosi: 2022
Ilmestymispäivä: 07.06.2022
Volyymi: 34
Lehden numero: 6
Artikkelin sivunumerot: 193-209
Kustantaja: Emerald
Julkaisumaa: Britannia
Julkaisun kieli: englanti
DOI: https://doi.org/10.1108/JPBAFM-08-2021-0121
Julkaisun avoin saatavuus: Avoimesti saatavilla
Julkaisukanavan avoin saatavuus: Osittain avoin julkaisukanava
Julkaisu on rinnakkaistallennettu (JYX): https://jyx.jyu.fi/handle/123456789/82612
Tiivistelmä
This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.
Design/methodology/approach
The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.
Findings
The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process.
Practical implications
Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization.
Originality/value
Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.
YSO-asiasanat: laskentatoimi; budjetointi; käytäntö; rutiinit; julkinen sektori; institutionaalistuminen; tapaustutkimus; pitkittäistutkimus
Vapaat asiasanat: vernacular accounting; constructive research approach; institutionalization; accounting routines; public sector; case study
Liittyvät organisaatiot
OKM-raportointi: Kyllä
Raportointivuosi: 2022
JUFO-taso: 1
