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 editorsJärvenpää, Marko

Parent publicationKultahippuja laskentatoimen takamailta : professori Aila Virtanen 60 vuotta

Parent publication editorsPellinen, Jukka; Järvenpää, Marko; Latvanen, Jaana

ISBN978-951-39-5344-7

Journal or seriesJulkaisuja / Jyväskylän yliopiston kauppakorkeakoulu

ISSN1799-3059

Publication year2013

Number in seriesn:o 194

Pages range141-175

Number of pages in the book229

PublisherJyväskylän yliopiston kauppakorkeakoulu

Place of PublicationJyväskylä

Publication countryFinland

Publication languageEnglish

Persistent website addresshttp://urn.fi/URN:ISBN:978-951-39-5345-4

Publication open accessNot 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.


Keywordsleadership (activity)organisational culturevalues (conceptions)accountingbookkeeping

Free keywordsmanagement accounting; organizational culture; accounting change


Contributing organizations


Ministry reportingYes

Reporting Year2013

JUFO rating0


Last updated on 2023-04-04 at 20:16