SaaS and Public Cloud from Custom Application Provider’s Perspective

The main objective of this master’s thesis is to provide a comprehensive view to cloud computing and SaaS, and analyze how well CADM, a unit of Capgemini Finland Ltd., would fit to the cloud-based SaaS business. Another objective for this thesis is to investigate how public clouds would fit for CADM as a delivery model, if they would provide SaaS applications to their customers. This master’s thesis is executed by investigating characteristics of cloud computing and SaaS especially from application provider point of view. This is done by exploring what kinds of researches and analysis there have been done regarding these two phenomena during past few years. Then CADM’s current business model and operations are analyzed from SaaS’s and public cloud’s perspective. This analyzing part is conducted by using SWOT analysis which is widely used analytical tool when observing company’s strategic position and when figuring out possibilities how to improve company’s operations. The conducted analysis and observations reveals that CADM should pursue SaaS business as it could provide remarkable advantages and strengthen their position in current markets. However, pure SaaS model would not be the optimal solution for CADM because they do not have own product which could be transformed to SaaS model, and they lack of Infrastructure Management ability. Also public cloud would not be the most suitable delivery model for them if providing SaaS services. The main observation of this thesis is that CADM should adopt the SaaS model via Capgemini Immediate offering.

Accounting for competition, governance and accountability during institutional change in not-for-profit and public sector organisations

Purpose The aim of this thesis1 is to analyse theoretically how institutionalisation of competitive tendering2, governance and budgetary policies cannot be taken for granted to lead to accountability among institutional actors3. The nature of an institutionalised management accounting policy, its relevance as a source of power in organisational decision making, and in negotiating inter-organisational relationships, are also analysed. Practical motivation The practical motivation of the thesis is to show how practitioners and policy makers can institutionalise changes which improve the power of management accounting and control systems4 as a mechanism of accountability among institutional actors and in negotiating relationships with other organisations. Theoretical motivation and conceptual approach The theoretical motivation of the thesis is to extend the institutional framework of management accounting change proposed by Burns and Scapens (2000) by using the theories of critical realism, communicative action, negotiated order and the framework of circuits of power. The Burns and Scapens framework needs further theorisation to analyse the relationship between the institutionalisation of management accounting and accountability; and the relevance of management accounting information in negotiating in inter-organisational relationships. Methodology and field studies Field research took place in public and not-for-profit health care organisations and a municipality in Finland from 2008 to 2013. Data were gathered by document analysis, interviews, participation in meetings and observations. Findings The findings are explained in four different essays that show that institutionalisation of competitive tendering, governance and budgetary policies cannot be taken for granted to lead to accountability among institutional actors. The ways by which institutional actors think and act can be influenced by other institutional mechanisms, such as inter-organisational circuits of power and intraorganisational governance policies, independent of the institutional change process. The relevance of institutionalised management accounting policies in negotiating relationships between two or more organisations depends on processes and contexts through which institutional actors use management accounting information as a tool of communication, mutual understanding and power. Research limitations / implications The theoretical framework used can be applied validly in other studies. The empirical findings cannot be generalised directly to other organisations than the organisations analysed. Practical implications Competitive tendering and budgetary policies can be institutionalised to shape actions of institutional actors within an organisation. To lead to accountability, practitioners and policy makers should implement governance policies that increase the use of management accounting information in institutional actors’ thinking, actions and responsibility for their actions. To reach a negotiated order between organisations, institutionalised management accounting policies should be used as one of the tools of communication aiming to reach mutual agreement among institutional actors.

Social media and public libraries : exploring information activities of library professionals and users

Social media has become a part of many people’s everyday lives. In the library field the adoption of social media has been widespread and discussions of the development of “Library 2.0” began at an early stage. The aim with this thesis is to study the interface between public libraries, social media, and users, focusing on information activities. The main research question is: How is the interface between public libraries and social media perceived and acted upon by its main stakeholders (library professionals and users)? The background of Library 2.0 is strongly associated with the development of the Web and social media, as well as with the public libraries and their user-centered and information technological development. The theoretical framework builds on the research within the area of Library and Information Science concerning information behavior, information practice, and information activities. Earlier research on social media and public libraries is also highlighted in this thesis. The methods survey and content analysis were applied to map the interface between social media and public libraries. A questionnaire was handed out to the users and another questionnaire was sent out to the library professionals. The results were statistically analyzed. In the content analysis public library Facebook pages were studied. All the empirical investigations were conducted in the area of Finland Proper. An integrated analysis of the results deepens the understanding of the key elements of the social media and public library context. These elements are interactivity, information activities, perceptions, and stakeholders. In this context seven information activities were distinguished: reading, seeking, creating, communicating, informing, mediating, and contributing. This thesis contributes to develop the research concerning information activities and draws a realistic picture of the challenges and opportunities in the social media and public library context. It also contributes with knowledge on library professionals and library users, and the existing differences in their perceptions of the interface between libraries and social media.

Non-profit maximising organisations and the impact of privatisation, liberalisation, and public-sector reform

I denna avhandling analyserar jag både offentliga och privata företag och organisationer, inklusive universitet, särskilt när det existerar potentiell inre motivation. Jag behandlar både industriell produktion, inklusive infrastruktursektorer med vertikala relationer, och tjänstesektorn. Man tänker sig att ägandet kan påverka kostnadseffektiviteten dels genom olika storlek hos lönetillägg och andra förmåner för de anställda (eng. Internal Rent Capture), och dels via asymmetrisk information. Jag frågar dessutom om det finns andra faktorer än ägande och konkurrens som kan påverka prestandan hos kommersiella företag och ideella organisationer. Dessa frågeställningar aktualiseras av pågående reformer inom den offentliga sektorn, särskilt i samband med den så kallade nya offentliga förvaltningen (eng. New Public Management). Jag analyserar reformernas inverkan på hur bra en organisation fungerar och på den sociala välfärden. Analysen i denna avhandling är teoretisk, men resultaten är relaterade också till den empiriska litteraturen. Avhandlingen är uppdelad i del I och II. I del I sammanfattar jag avhandlingen och sätter den i ett sammanhang, medan del II består av fem redan publicerade essäer. De två första (I–II) är mera traditionella, i och med att de baserar sig på homo economicus (eng. the economic man), utan att beakta den inre motivationen. I essä I (publicerad 2008) bedömer vi fördelar och nackdelar av privatisering och avreglering innanför en sådan ram, men med en betoning också på icke återvinningsbara fasta kostnader och vertikala relationer. I essä II (publicerad 2012) fokuserar vi oss på vertikal separation, och konkurrensutsättning och privatisering i nätverksindustrier. I essäerna III–V vidgas perspektivet genom att införa potentiell inre motivation i en agentmodell. Analysen i essä III (publicerad 2014) tillämpas på offentligt ägande och privatisering. I essäerna IV och V (publicerade 2009 respektive 2013) utvidgas analysen till att även gälla kreativa branscher, särskilt arbete inom universiteten, där den inre motivationen hos de anställda kan tänkas vara avgörande. I dessa essäer tillämpas en analys som inbegriper ett intra-personellt spel inom ramen för en agentmodell med potentiell inre motivation. Vi analyserar sålunda avvägningen mellan ekonomiska incitament och inre motivation.

Toimittajavalinta Tiehallinnon ST-urakoissa - toimintaympäristön vaikutukset

Tutkimuksessa tarkastellaan Tiehallinnon ST-urakoiden (suunnittele ja tee -urakka) toimittajavalintasystematiikkaa ja toimintaympäristöä. ST-urakoihin kuuluvat kokonaisvastuu- (KVU) ja projektinjohtourakka (PJU). Tutkimuksen tavoitteena on ongelmakohtien löytäminen ja ratkaisujen esittäminen Tiehallinnon kokonaisvastuu- ja projektinjohtourakoiden toimittajavalinnassa tutkimalla hankintakirjallisuudessa esitettyjä teorioita ja markkinaolosuhteita julkinen hankintalainsäädäntö huomioiden. Tutkimuksessa tarkastellaan Tiehallinnon hankintaprosessin tuottamia hankinta-asiakirjoja Tiehallinnon Kaakkois-Suomen tiepiirissä. Tutkimuksessa on haastateltu hankintojen avainhenkilöitä. Markkinatilanne on selvitetty vuodelta 2001-2002 KVU ja PJU tarjoustenkäsittely- ja päätösasiakirjoista. Tutkimuksen johtopäätökset allokoituvat empiren ja teorian vastakkaisasetteluun. Tutkimusaineiston analysoinnin perusteella voidaan esittää objektiivisemman toimittajavalinnan mahdollistamiseksi toimittajalaaturekisterin ylläpitoa ja toimittajan taloudellisen tilan seurantaa. Markkinoiden seuranta ja analysoiminen toimittajavalinnassa ja spesifikaatioiden kehittäminen isompien kokonaisuuksien hankinnoissa todetaan myös tärkeäksi.