The critical factors in the harmonization of the mandatory payroll reporting

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi Borg, Mika 2013-04-04T01:30:18Z 2013-04-04T01:30:18Z 2013
dc.description.abstract Abstract PURPOSE OF THE STUDY This paper studied which factors need to be emphasized in the beginning of an innovation project. The paper focused on an innovation project which aims to standardize the mandatory payroll reporting in the Finnish context. The aim of the paper was to identify the factors which the focal actor has to lay special emphasis on when one attempts to build stronger link between oneself and the other actors inside the actor-network. The result of this paper may act as a guide for projects with similar standardization targets. DATA The data for the paper was gathered through semi-structured interviews. The total of twelve interviews were conducted, in which fourteen participants of the innovation project were interviewed. The participants represented different stakeholder organizations of the innovation project. The participants came from four different groups; payroll data receivers, payroll data senders, ministries and software houses. After the interviews the data was analyzed with the help of a qualitative data analysis tool in order to indicate the factors which were emphasized by the interviewees. RESULTS The paper indicated that the focal actor has to lay special emphasis on six factors. The factors highlighted in this paper were 1) execution, 2) communication, 3) win-win-win vision, 4) scope definition, 5) commitment and 6) political power. The paper offers insight into the actions of the actor-network and introduces factors that need to be emphasized when the focal actant attempts to produce a viable actor-network. In addition, the paper indicated that the actor-network theory emphasized these factors as well. Thus the paper contributes to current actor-network theory-based accounting literature by identifying factors which help the actor-network to be successful and by indicating that these factors are identified by actor-network theory as well. In addition, this paper offers guidelines for project management of projects with similar standardization targets. fi
dc.format.extent 38
dc.format.mimetype application/pdf en
dc.language.iso fi en
dc.title The critical factors in the harmonization of the mandatory payroll reporting fi
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Business en
dc.contributor.department Department of Accounting en
dc.contributor.department Laskentatoimen laitos fi
dc.subject.keyword actor-network theory
dc.subject.keyword actor-network
dc.subject.keyword actant
dc.subject.keyword critical success factors
dc.subject.keyword payroll reporting
dc.identifier.urn URN:NBN:fi:aalto-201304051871
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon palkka
dc.subject.helecon pay
dc.subject.helecon raportit
dc.subject.helecon reports
dc.subject.helecon verkostot
dc.subject.helecon networks
dc.subject.helecon menestyminen
dc.subject.helecon success
dc.ethesisid 13150 2013-02-08
dc.location P1 I

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