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Improvised routines driving best practices: investing in disobedience

Joseph A. Gerard (Department of Accounting, University of Wisconsin, Whitewater, Wisconsin, USA)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 31 August 2020

Issue publication date: 15 October 2020

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Abstract

Purpose

The purpose of this paper is to examine different processes four organizations use to achieve best practices. There is an apparent contradiction between projects designed to create innovation and rigid rule following used for productivity. While both contribute to best practices this study describes a third source. Employees disobeyed rules and, in some cases, the results became best practices. This study identifies three management responses to deviant employee behaviors.

Design/methodology/approach

This study uses a multi-case field study design built upon organizational theory in the area of work structures. It uses qualitative methods based on grounded theory. Interviews, observations and archival data were used to triangulate findings. Four firms were selected to participate. One global and one regional accounting firm were compared and contrasted with one global and one regional manufacturing firm.

Findings

The paper provides insights about how change occurs not only from intentional innovation but also from disobeying rigid rules designed to enhance productivity. It also highlights three specific management responses to deviant behavior and the conditions under which each is selected.

Research limitations/implications

Because of the chosen research approach, this research may not be easily generalized. Therefore, researchers are encouraged to further test the proposed conclusions. The paper expands organizational routine theory to examine how improvisation may change the structure of a formal work process.

Practical implications

The paper includes management implications. It suggests that rigid conformance to rules may inhibit a possible source of best practice innovation and gives management potential reasons to rethink imposed constraints.

Social implications

Relationships of supervisory action to employee performance and productivity become more important when innovation and efficiency are sought in an organization. These relationships should be examined with a specific outcome in mind. There may be a choice between control and discovery that will require further consideration by management.

Originality/value

Many studies look at processes, procedures and organizational routines, most assuming that what is designed is implemented. Others consider deviant behavior usually in a negative light. This paper provides insights into non-conforming actions by employees and the positive unexpected results that can occur, taking into consideration the studies that took this approach to innovation.

Keywords

Citation

Gerard, J.A. (2020), "Improvised routines driving best practices: investing in disobedience", Qualitative Research in Accounting & Management, Vol. 17 No. 4, pp. 525-551. https://doi.org/10.1108/QRAM-07-2018-0048

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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