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Article
Publication date: 2 January 2020

Pertti Ahonen and Juha Koljonen

The purpose of this paper is to provide a qualitative, computationally assisted examination of prominent content patterns in the 2001–2016 National Audit Office of Finland (NAOF…

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Abstract

Purpose

The purpose of this paper is to provide a qualitative, computationally assisted examination of prominent content patterns in the 2001–2016 National Audit Office of Finland (NAOF) performance audit reports and foremost changes in these patterns.

Design/methodology/approach

Without ex ante researcher decisions on which content elements are important, the authors use computational content analysis of topic modelling for detecting content patterns and their changes in the performance audit reports.

Findings

In the content patterns, professional effectiveness auditing stands out, whereas efficiency auditing is more weakly present. Other content patterns correspond to the NAOF institutional position and its audit mandate, the institutional characteristics of Finland’s public sector, and independent NAOF decisions in orienting its work. The authors can discern both ascendant, ascendant and stabler content patterns.

Research limitations/implications

As the paper emphasises textual analysis, examining from where changes in the content patterns derive is secondary. Implications for both more intensive and extensive future research are drawn.

Practical implications

The authors argue that together with other approaches the approach has potential in monitoring Supreme Audit Institution (SAI) performance auditing in the level of its contents.

Social implications

Knowing how an SAI orients its performance auditing has potential to support SAI monitoring by stakeholders – Parliament, the government, the citizens and others.

Originality/value

This is a comprehensive examination of the content patterns of the performance audit reports of an SAI since the 2001 introduction of its present institutional position.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 3 June 2014

Matti Lehtovaara, Matti Karvonen, Rahul Kapoor, Tuomo Sakari Kässi and Juha Pyrhönen

The purpose of this study is to evaluate the linkages between the technological, market and political environment in the wind power industry and their contribution to market…

661

Abstract

Purpose

The purpose of this study is to evaluate the linkages between the technological, market and political environment in the wind power industry and their contribution to market diffusion.

Design/methodology/approach

The evaluation is based on a literature review of the wind power industry and policy issues in selected countries, patent and financial analyses of leading European firms and semi-structured interviews of energy experts.

Findings

The results reveal that the industry is policy-driven and appropriate energy politics are crucial in continuing the rapid wind power market diffusion during the next decades. Wind power technologies are in an accelerating stage of evolution, and competitive technologies contribute to market diffusion and firms’ financial performance. However, without adequate energy subsidies and emission trading schemes, the industry will not be competitive in the energy markets, where other energy sources, including fossil fuels, are also subsidized.

Research limitations/implications

This case focuses mainly on the leading European industry actors and has a European perspective in policy issues. The analyses are limited to the main support mechanisms and countries where the diffusion of renewable energy has been rapid.

Practical implications

The wind power industry is still in the emerging phase in its life cycle, and well-planned and efficiently implemented public support schemes are needed in order for the firms to compete successfully in the markets. The industry will probably be competitive without subsidies in 10-20 years.

Originality/value

The evaluation of the given indicators and political environment will give insight into the competitive environment and factors behind the diffusion of emerging technologies.

Details

Foresight, vol. 16 no. 3
Type: Research Article
ISSN: 1463-6689

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