haku: @author Granlund, M. / yhteensä: 12
viite: 11 / 12
| Tekijä: | Granlund, M. Lukka, K. |
| Otsikko: | Towards increasing business orientation: Finnish management accountants in a changing cultural context |
| Lehti: | Management Accounting Research
1998 : JUN, VOL. 9:2, p. 185-211 |
| Asiasana: | MANAGEMENT ACCOUNTING ROLES ACCOUNTANTS CULTURE FINLAND |
| Kieli: | eng |
| Tiivistelmä: | The key elements of the study consist of management accounting, communication cultures and people pursuing management accounting in companies. Based on the evidence, it is argued that management accounting practice in Finland is tied to the national culture surrounding it, i.e. Finnishness and that the Finnish management accounting culture is currently in a significant transition. The most prominent sign of such transformation is the emergence of the controller accountant as an important player in organizational decision-making. The background for this transition can be traced, among other things, to intense internationalization of Finnish companies in recent years. |
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