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Changing institutional logics: shifting to a new service model in the Finnish public sector
Authors:Katja Aalto  Kirsi-Mari Kallio
Affiliation:1. Department of Finance, Eura, Finland;2. School of Economics, University of Turku, Finland"ORCIDhttps://orcid.org/0000-0001-8305-6699
Abstract:ABSTRACT

This paper describes the implementation of corporatized shared services (CSS) in Finnish municipalities and the shift of operating logics. The diffusion of the new logics gradually proceeded to two levels: the individual level and the collective level. At the individual level, identity and cognitive skills were important to the diffusion of the new logics. At the collective level, shared services encouraged managers and employees to share not only practical experiences, but also collective identity.
Keywords:Accounting  institutional logics  municipalities  shared services
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