B2 Book section
Cultural archaeology of the management accounting change (2013)
Järvenpää, M. (2013). Cultural archaeology of the management accounting change. In J. Pellinen, M. Järvenpää, & J. Latvanen (Eds.), Kultahippuja laskentatoimen takamailta : professori Aila Virtanen 60 vuotta (pp. 141-175). Jyväskylän yliopiston kauppakorkeakoulu. Julkaisuja / Jyväskylän yliopiston kauppakorkeakoulu, n:o 194. http://urn.fi/URN:ISBN:978-951-39-5345-4
JYU authors or editors
Publication details
All authors or editors: Järvenpää, Marko
Parent publication: Kultahippuja laskentatoimen takamailta : professori Aila Virtanen 60 vuotta
Parent publication editors: Pellinen, Jukka; Järvenpää, Marko; Latvanen, Jaana
ISBN: 978-951-39-5344-7
Journal or series: Julkaisuja / Jyväskylän yliopiston kauppakorkeakoulu
ISSN: 1799-3059
Publication year: 2013
Number in series: n:o 194
Pages range: 141-175
Number of pages in the book: 229
Publisher: Jyväskylän yliopiston kauppakorkeakoulu
Place of Publication: Jyväskylä
Publication country: Finland
Publication language: English
Persistent website address: http://urn.fi/URN:ISBN:978-951-39-5345-4
Publication open access: Not open
Publication channel open access:
Publication is parallel published (JYX): https://jyx.jyu.fi/handle/123456789/42122
Abstract
This interpretative, longitudinal and comparative case study examines the relationship between organizational values and management accounting change. The results show a tentative “cultural fit” between culture and practice, but this ‘fit’ was challenged in one case site indicating, that active change agents are not totally overpowered by the cultural context. Finally, it analyses the preliminary evidence on the realization processes between organizational culture and practices in the context of management accounting change. This ‘archaeology’ may be considered as one of the first steps towards the culturally oriented theorization of management accounting change.
Keywords: leadership (activity); organisational culture; values (conceptions); accounting; bookkeeping
Free keywords: management accounting; organizational culture; accounting change
Contributing organizations
Ministry reporting: Yes
Reporting Year: 2013
JUFO rating: 0