Towards Good Governance Principles within the Network of Inter-Municipal Cooperation: Communication in Accounting between Owners and Service Providers

Heli Marjut Hookana, Turku School of Economics

ABSTRACT. This study focuses on the management of a network of inter-municipal cooperation in the process of advancing management accountability and increasing effectiveness and efficiency in public-service provision. The paper reports an in-depth empirical investigation into one inter-municipal organisation’s attempt to develop its accounting function in line with good governance principles.

This study has primarily enhanced understanding and explanation of the temporal dimensions of actual processes of accounting change over time, and has contributed to the development of a framework of ideas that are potentially capable of unravelling the dynamics of such processes. Overall, the study provides a more holistic view than previous studies focusing on the interactive interfaces between differing inter-professional viewpoints in order to produce favourable circumstances for exploiting the surplus-value-producing wholeness of accountancy-related information and knowledge management.

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