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The purpose of this paper is to analyse the effectiveness of a quality improvement method in driving innovation in the public sector. The study expands on the concept of innovation and analyses the types and usefulness of the innovations observed.

The study utilizes an action research approach. The aim of the quality improvement method introduced is to generate innovations enhancing efficiency. An interventionist research method is required to produce the findings. Data collection methods include a preliminary question sheet, interview, workshops, observation and the examination of other material concerning the case organization.

The study supports the notion that innovations created with a quality improvement method can be more oriented towards process improvement, particularly in the public sector. Further, when the method enables professionals from different functions to participate in the process, the innovations created can be more comprehensively designed. Innovations can be classified according to their degree of novelty, type, resource consumption and the projected outcome. A project follow-up makes it possible to compare the projected outcome of the innovation against its actual outcome.

The method applied could be a viable option for practitioners considering public sector quality improvement and innovation capacity building. The paper provides guidelines for prioritizing innovations in terms of their resource consumption and usefulness.

Integrating quality improvement with innovation generation as a potential efficiency source for public-sector organizations has received relatively little research attention. Further, the paper provides a categorization for innovations in the public sector that provides guidelines for prioritizing innovations.

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.

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.

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.

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.

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.

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.

In contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.

The use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accounting techniques. These negative emotions aggregated into incompatible professional-level institutional logics, which contributed to the lack of hybridization between such logics. The authors highlight the importance of the cognitive microfoundations, that is, the individual-level interpretations and emotional responses, in the analysis of conflicting institutional logics.

Managerial attention needs to be directed to accounting practices perceived as frustrating or threatening, a perception that can prevent the use of accounting techniques in the creation of professional hybrids. The Finnish basic health care context involves inconsistent political decision-making, multiple tasks, three institutional logics and individual interpretations and emotions in various decision-making situations.

This study develops microfoundational accounting research by illustrating how individual-level cognitive microfoundations such as dissatisfaction with budgeting, aggregate into professional-level institutional logics, and in our case, prevent professional hybridization in a basic health care setting characterized by conflict and three separate institutional logics.

The purpose of this study was to use relational vision as a theoretical support for an investigation of how operational competencies are developed from the interaction of shared relational resources in the supply chain and to verify how these competencies allow the resources to be able to function, unity, integration and direction.

This multihull study was based on semi-structured interviews with 13 representatives of four dyads from companies in the steel, automotive and industrial applications, pulp processing and manufacturing and application of flexible tubes.

The results indicate that information, knowledge and learning are significant constructs to influence the development of operational skills in the supply chain because they represent the ability of the company to promote skills to efficiently use resources and create a barrier to imitation.

There are limitations in the use of four companies from different industrial segments because it is possible to generalize the results. However, given the cross-sectional nature of the research, new studies may adopt a longitudinal approach to verify the evolution in the area of operations. Future studies may also expand the unit of analysis to understand the role of the relationship between the focus business and its strategic suppliers from the viewpoint of the suppliers. Thus, new research can be expanded to dyads, triads and business networks by investigating the various stages in the supply chain.

This study contributes to the literature and adds the dimension of relational operational skills, which is hitherto little explored in previous studies.

This study contributes to the literature in the area of operations management, in collaborative relationships between buyers and sellers, focusing on the relational view of competitiveness.

The growing importance of organizations and the role of collaboration, based on mutual benefits and grouping of skills, tend to increase the competitive benefits of companies operating in this context. The management of this type of arrangement becomes a challenge for researchers, reinforcing the originality of this study.

The purpose of this paper is to investigate possible improvements in the pursuit of the sustainable development goals (SDGs) by multinational enterprises (MNEs) through an analysis of the literature.

A critical framework based on Gleicher’s formula for change is provided after conducting a systematic literature review.

The best way to pursue the SDGs is through an integrated approach that recognises the importance of MNEs in terms of possibilities and power of action. Working towards the SDGs appears to be largely limited by three aspects of the problem: its complexity and wickedness, the genuine interest in reaching some SDGs, at the expense of profit and low foresight.

A fundamental limitation of the study concerns, as in most of the literature on the matter, the impossibility of providing an optimal solution to the problem of meeting the SDGs, given their nature. However, formulating the best definition of the problem and its characteristics can contribute to making its management better.

This study has social implications due to the extreme importance that many SDGs have with regard to democracy and social equity, beyond their environmental and economic aspects.

The claimed contribution is the value brought by the synthesis of several points of view, through the interdisciplinary analysis of the research question. The novelty consists in organising the literature according to the formula for change.