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