Chapter 5 Organizational Development (OD) and Organizational Transformation (OT) Process Innovation Strategies

Abstract

OD refers to cell 3 of the adoption-diffusion innovation typology defined in Table 1. It has an administrative extent and an autonomous scope. OD has been used pre-dominantly in organizational change and sociology literature to describe cultural innovation programs that are directed toward a change in individual employee behavior. In accounting, the OD approach is important because accounting innovations, such as ABC, are directed toward a change in managers' behavior and the use of accounting data to evaluate performance. The OD approach is applicable in the use of ABC data at the divisional or unit level. Before explaining the application and use of OD in accounting innovations, we will define OD and summarize its innovation approaches as described in organizational sociology and behavior literature.

Citation

Sisaye, S. and Birnberg, J.G. (2012), "Chapter 5 Organizational Development (OD) and Organizational Transformation (OT) Process Innovation Strategies", Sisaye, S. and Birnberg, J.G. (Ed.) An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems (Studies in Managerial and Financial Accounting, Vol. 24), Emerald Group Publishing Limited, Leeds, pp. 71-86. https://doi.org/10.1108/S1479-3512(2012)0000024009