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Article
Publication date: 13 April 2021

Kirsi-Mari Kallio, Tomi J. Kallio, Giuseppe Grossi and Janne Engblom

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

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Abstract

Purpose

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

Design/methodology/approach

Large datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.

Findings

The analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.

Social implications

While most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.

Originality/value

While most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 28 June 2011

Tomi Solakivi, Juuso Töyli, Janne Engblom and Lauri Ojala

The purpose of this paper is to explore the current state of and future expectations concerning the usage of the outsourcing of logistics operations in small‐ and medium‐sized…

3996

Abstract

Purpose

The purpose of this paper is to explore the current state of and future expectations concerning the usage of the outsourcing of logistics operations in small‐ and medium‐sized enterprises (SMEs), and to analyse and quantify the relationships between logistics outsourcing, costs and performance, financial performance, and the company context.

Design/methodology/approach

The data were 223 manufacturing and trading SMEs from the Finnish logistics survey combined with detailed financial report‐based data, both referring to the year 2008. Statistical analyses including ANOVA and factor analysis were applied.

Findings

Transport activities are excessively outsourced. Most companies report no outsourcing of order processing and invoicing, and half of them have not outsourced logistics IT systems. Outsourcing is expected to grow in all areas with strongest expectations in materials management, value‐added services, and in IT. The logistics costs for companies engaging in the medium level of outsourcing could be higher than those of other companies. Further research is needed to confirm this finding. No loss or gain in logistics performance due to outsourcing was observed. The more the companies are engaged in outsourcing, the more they monitor as well as collaborate internally and externally, or vice versa. In general, the results imply that management should not expect automatic gains from logistics outsourcing, and should rather analyse the company‐specific characteristics that support or in some cases suffer from the outsourcing decision.

Originality/value

The article explores logistics outsourcing in SMEs combining financial report data with self‐reported measures. It analyses and quantifies the relationship of logistics outsourcing to logistics costs, financial performance, logistics performance, and company context.

Details

Strategic Outsourcing: An International Journal, vol. 4 no. 2
Type: Research Article
ISSN: 1753-8297

Keywords

Available. Content available
Article
Publication date: 15 February 2013

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Abstract

Details

Strategic Outsourcing: An International Journal, vol. 6 no. 1
Type: Research Article
ISSN: 1753-8297

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Article
Publication date: 4 February 2025

Anneli Vauhkonen, Janne Kommusaar, Kirsi Honkalampi, Tytti Solankallio-Vahteri, Kadri Kööp, Merle Varik, Siiri Talts and Terhi Saaranen

The study aims to evaluate the occupational well-being outcomes of the Community-based Participatory Occupational Well-being Intervention for Educators among health care educators.

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Abstract

Purpose

The study aims to evaluate the occupational well-being outcomes of the Community-based Participatory Occupational Well-being Intervention for Educators among health care educators.

Design/methodology/approach

This study was a community-based participatory action research with pre-test–post-test design, including a year-lasting occupational well-being intervention in the work communities of two higher education institutions for health care in Estonia and one in Finland. Data were collected from Estonian (N = 196) and Finnish health care educators (N = 42) at the pre- and post-intervention by an electronical survey. The intervention included an online occupational well-being course and community-specific development plan, and actions carried out by the Occupational Well-being Development Teams formed in each work community. Data were analysed statistically.

Findings

Personal occupational well-being increased in each work community (post-test median 4, scale 0–5) although statistically significant differences were not found. Satisfaction with the occupational well-being development activities increased, especially in the Finnish work community (pre-test mean 2.5, SD 0.8; post-test mean 3.2, SD 1.2, p = 0.005). The study found some increase in certain aspects of occupational well-being in relation to the development actions.

Practical implications

This intervention can act as a facilitator in community-level occupational well-being development but requires a longer period to make the changes visible. Although the results of this study cannot be directly generalized, the intervention and good practices conducted can be utilised in the development of occupational well-being in education at national and international levels.

Originality/value

This study adds information to this understudied area of intervention research on promoting health care educators’ occupational well-being.

Details

Health Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-4283

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 November 2024

Frederick Lindahl, Satu-Päivi Kantola and Hannu Schadewitz

This paper aims to examine whether variations in country-specific business integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can explain…

227

Abstract

Purpose

This paper aims to examine whether variations in country-specific business integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can explain variations in earnings quality (EQ) in Northern and Southern EU civil law countries.

Design/methodology/approach

Regarding EQ, the analysis builds on the “small gain, small loss” (SGSL) model of Burgstahler and Dichev (1997) and Burgstahler and Chuk (2015). The authors explain SGSL with the BI. Southern Europe or “Club Med” is typically associated with a less rigorous institutional regime than Northern Europe.

Findings

Results evidenced higher EQ in the Northern EU compared with the Southern EU. Furthermore, EQ is explained successfully with the Business Integrity Index (BII) and ESG. The results suggest that BII and ESG represent different dimensions, and, therefore, both should be included in the models explaining EQ.

Practical implications

The results show that the Northern EU civil law countries have higher EQ compared with the Southern EU civil law countries. The difference is explained by the BII variable. For the Southern EU, legislators and other public policy decision-makers should build up and apply tools to limit and fight corruption in those jurisdictions. The impactful elimination of corruption would, in turn, establish a firmer basis to foster ethical behavior and financial market sophistication developments.

Originality/value

The study offers additional insights on the determinants of EQ in the EU civil law countries. The prior literature has argued that, categorically, in common law countries firms engage in higher-quality reporting than those in civil law countries. The results evidence that EQ varies within the EU civil law countries; that is, a country’s BI and firm-specific ESG contribute to the explanation for EQ. A more specific explanation for the reasons in the EQ “within” civil law jurisdictions could be related to legislators and other public policy decision-makers in charge of establishing regimes and public policies supporting high-quality accounting.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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