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Since the outbreak of the COVID-19 pandemic, most organizations have experienced a sudden and unprecedented drop in revenue and productivity. However, the pandemic did not exclusively negatively impact organizations; rather, it resulted in both negative and positive effects. To delve into the multi-level process through which organizational outcomes change from negative to positive indicators, this study focuses on organizational resilience as a theoretical concept to overcome pandemic-related turmoil.

The authors conducted a multi-level analysis based on grounded theory with a sample of 30 healthcare employees who worked in hospitals and were simultaneously enrolled in a part-time master of business administration (MBA) program at a university in the Midwest. Of the 30 participants, 21 were from a single university hospital (UH), and the remaining 9 participants were from other hospitals (non-UH).

The authors analyzed the data and incorporated three existing perspectives of organizational resilience (attribute, process and multi-level views) into an integrated model. The authors identified 25 first-order concepts and 8 second-order themes and categorized them into 4 aggregate dimensions at different unit levels: organizational field, leadership, operation and individual units.

A resilient hospital operates as a cohesive system, with entities at various levels – from individuals and teams to the broader organization – collaborating seamlessly to foster resilience. Top management team (TMT) should persistently communicate with employees to provide information about the current crisis and clear strategic directions to reduce employees' fear and prevent anomie stemming from future uncertainty. Managers should not only be concerned about employees' physical safety from infection and psychological safety from isolation but also encourage employees to elicit meaningfulness from their work. Furthermore, TMT and human resource (HR) teams should adapt human resource management (HRM) practices to allow for flexibility and optimism in employee roles.

In this study, the authors utilized a qualitative methodology with grounded theory in order to develop a comprehensive model that holds theoretical, methodological and practical significance. Theoretically, the authors' novelty lies in the synthesis of three distinct perspectives: attribute, process and multi-level. The authors merged these approaches into a unified model, identifying precursors of resilience at different levels. Methodologically, the authors focused on hospitals as target samples, which were the foremost and representative organizations severely confronting the crisis and turmoil brought by the pandemic. The authors documented organizations' experiences amidst the crisis as they unfolded in real time rather than in hindsight. This approach highlights the immediacy and significance of the authors' research in the realm of crisis management. Practically, the authors' findings illuminate that organizational resilience can be developed through a collaborative effort. It emerges from coordinated interactions across various organizational actors, from employees and middle managers to the TMT.

The paper aims to investigate key aspects of climate change adaptation strategies of Multinational Corporations (MNCs) across two different climate-vulnerable country contexts, developed, i.e. Australia and developing, i.e. Bangladesh, while identifying the key factors affecting the formulation and implementation of such strategies.

The research uses a qualitative research method using interviews and document analysis while considering distinctive factors manifest in Australia and Bangladesh and focussing on the agricultural seed business sector.

The research reveals that no specific pattern of adaptation strategies exists across MNCs. They either follow a proactive “deliberate” strategy or a reactive “emergent” strategy. MNCs also follow a distinct strategy, “subliminal”, i.e. unintended or inadvertent strategy, by following the “business as usual” approach.

In recent years, many MNCs have started embracing strategies to reduce their negative environmental footprint but barely adopted any formal strategies to adapt to climate change impacts on their business operations. This study provides insights into the existing climate change adaptation strategies of MNCs, which could be beneficial for companies in better planning and implementing their existing as well as future climate change adaptation strategies.

Based on a developed-developing country comparison and together with a novel focus on the agricultural seed business sector, the paper has used a variety of business strategies in providing insights and understanding of the status of MNC climate change adaptation strategies. The research has identified and coined the term, “subliminal” or unintended strategy as a new addition to the MNC adaptation strategy literature.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

Data for the case came from public sources, including legal proceedings, court filings and Securities and Exchange Commission filings. The authors perused hundreds of court documents and identified 28 that were most relevant to this case. The authors also used press interviews with the women highlighted in the case. The authors have no relationship with the company and no one from the company has reviewed the information presented in this case. As the case is drawn from sworn legal testimonies, interviews and related documents in the public domain, the authors did not have to seek approval for publication.

Pinterest touted itself as “the nicest place on the Internet.” It had an almost 80% female user base and purported to have an inclusive culture that embraced diversity. However, in June 2020, in the wake of the Black Lives Matter protests, two former female employees of color violated their non-disclosure agreements (NDAs) to publicly accuse Pinterest of racial and gender discrimination. In August 2020, Pinterest’s former Chief Operating Officer, Francoise Brougher, filed a lawsuit charging the company with gender discrimination, retaliation and wrongful termination, and authored a public blog post titled, The Pinterest Paradox: Cupcakes and Toxicity, detailing her own experience with the company’s discriminatory culture. Three days later 236 of Pinterest’s 2,545 employees staged a virtual walkout and 445 employees signed a petition in an attempt to change Pinterest’s policies and culture. The case provides a brief overview of Pinterest, including its mission, values and organizational culture, and details several incidents and complaints by female and minority employees. The case questions whether employee complaints are a relatively narrow issue involving disgruntled former employees who did not fit at the organization or a much broader issue involving discrimination and managerial neglect in creating and maintaining a nondiscriminatory, inclusive culture. Students are encouraged to evaluate the situation in which Co-Founder, Board Chair and Chief Executive Officer, Ben Silbermann finds himself, evaluate the actions taken and decide if Silbermann should take any additional actions to address the discrimination claims and ensure a positive culture for all employees.

This case is appropriate for graduate and advanced undergraduate level courses in organizational behavior, human resource management and business law or any course where discrimination and workplace culture are discussed.

This empirical paper investigates how entrepreneurial firms change their business models in the context of internationalization by identifying different forms of business model innovation (BMI) and exploring the interrelationship between BMI and internationalization.

Based on the dynamic states approach of entrepreneurship (Levie and Lichtenstein, 2010), this paper analyses primary and secondary data from nine European firms following a multiple case study approach.

This paper presents four patterns of radical change and eight types of incremental adaption with-in business models in the context of internationalization. We describe these BMI patterns and types, and we also show how they contribute to increasing involvement in international business activities and the internationalization-related triggers that might cause them.

This paper contributes to a better understanding of the BMI process in the course of internationalization. It also highlights the complex interrelationship between BMI and internationalization by building on a progressive theoretical approach.

The introduction of robots as value-adding “workers” on the shop floor triggers complex changes to manufacturing work. Such changes involve highly entangled relationships between technology, organisation and people. Understanding such entanglements requires a holistic assessment of contemporary robotised manufacturing work, to anticipate the dynamically emerging opportunities and risks of robotised work.

A systematic literature review of 87 papers was conducted to capture relevant themes of change in robotised manufacturing work. The literature was analysed using a thematic analysis approach, with Checkland’s soft systems thinking as an analytical framework.

Based on the literature analysis, the authors present a systemic conceptualisation of robotised manufacturing work. Specifically, the conceptualisation highlights four entangled themes of change: work, organisation of labour, workers’ (experiences) and the firm’s environment. Moreover, the authors discuss the complex patterns of interactions between these objects as relationships that defy straightforward cause–effect models.

The findings draw attention to complex interactions between robotisation and manufacturing work. It can, therefore, inform strategic decisions and support projects for robotisation from a holistic perspective.

The authors present a novel approach to studying and designing robotised manufacturing work as a conceptual system. In particular, the paper shifts the focus towards crucial properties of the system, which are subject to complex changes alongside the introduction of robot technology in manufacturing. Soft systems thinking enables new research avenues to explain complex phenomena at the intersection of robotisation and manufacturing work.

The purpose of this paper is to provide a dynamic, multi-faceted and multi-temporal model of organizational change capability (OCC) to better grasp the complexity of this construct which is still mainly defined through its facilitating conditions rather than its own characteristics.

Building on the literature on organizational learning, punctuated equilibrium, continuous transformation, organizational ambidexterity and dynamic capabilities, this paper critically analyzes the OCC construct by challenging the ways it is currently studied.

This paper highlights that OCC contains five dynamically and temporally interrelated dimensions: learning from past change experience, managing continuous change, managing episodic change, managing change without compromising core organizational activities as well as anticipating future change. A set of propositions that link the construct to its facilitators and outcomes are also suggested.

This conceptual analysis shows that recognizing the existence of tensions in change management constructs is crucial to gaining a deeper understanding of the complexities that organizations are facing today. In addition, by proposing a model both in continuity with the literature by adopting a dynamic conception of OCC, but also in discontinuity by shifting the focal point of analysis towards the essence of the construct rather than its peripheral variables, this research takes a step forward to tackle the remaining misconceptions around the interpretation of change capability.

The outbreak of the COVID-19 pandemic has significantly impacted healthcare systems, presenting unforeseen challenges that necessitated the implementation of change management strategies to adapt to the new contextual conditions. This study aims to analyze organizational changes within the total hip replacement (THR) surgery pathway at multiple levels, including macro, meso and micro. It employs data triangulation from various sources to gauge the complexity of the change process and comprehend how multi-level decision-making influenced an unexpected shift.

A multicentric, single in-depth case study was conducted using a mixed-methods approach. Data sources included patient-reported outcome measures specific to the THR pathway and carefully structured in-depth interviews administered to managers and clinicians in two healthcare organizations serving the same population.

Decisions made at the macro level resulted in an overall reduction in surgical activities. Organizational changes at the meso level led to a complete cessation or partial reorganization of activities. Micro-level actions for change and adaptation revealed diverse and fragmented change management strategies.

Organizations with segmented structures may require a robust and structured department for coordinating change management responses to prevent the entire system from becoming stuck in the absorptive phase of change. However, it is important to recognize that absorptive solutions can serve as a starting point for genuine innovations in change management.

The utilization of data triangulation enables the authors to visualize how specific changes implemented in response to the pandemic have influenced the observed outcomes. From a managerial perspective, it provides insights into how future innovations could be introduced.

This manuscript explores the evolving roles of HR professionals amidst global megatrends and organizational transitions, focusing on the Italian context, which has experienced disruptive adoption of new forms of work such as remote and hybrid work. In this challenging scenario, our research aims to uncover if and how HR professionals are transforming their roles or maintaining the status quo in navigating organizational changes, dealing with the upcoming working scenario, and challenging conventional perceptions of HR practitioners.

The study employs the social-symbolic work lens, that contributes to a deeper understanding of how HR professionals work to construct organizational life, the identities of employees, and the societal norms and assumptions that provide the context for organizational action. This perspective highlights HR professionals’ personal efforts, consisting of the emotional labor entailed in steering organizational transformations and, eventually, maintenance in a context where remote work has become prevalent. Data was collected through 16 online focus groups involving 76 HR professionals from Italian organizations.

Our research offers two interrelated contributions to HR literature. First, we provide pieces of evidence on how HR practitioners act as agents of change in two emerging roles: the “Wannabe Hero” and the “Ordinary Hero”. This challenges the prevailing rhetorical discourse about the so-called HR business partner. Secondly, we delve into the persistent obstacles that hinder HR professionals from making a substantial impact in addressing radical changes. These findings will provide useful insights into effectively engaging HR practitioners as agents of change in organizational transformation, shedding light on praxis, structures, and their emotional work.

The paper analyzes HR professionals’ social-symbolic work, which offers an original contribution to the comprehension of the activities they carry on in practice and the emotions they have been experiencing. These influence both the way HR professionals play their role and the organizational and institutional environment.