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Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

Public administration as an aspect of governmental activity has existed as long as political systems have been functioning and trying to achieve program objectives set by the political decision-makers. Public administration as a field of systematic study is much more recent. Advisers to rulers and commentators on the workings of government have recorded their observations from time to time in sources as varied as Kautilya's Arthasastra in ancient India, the Bible, Aristotle's Politics, and Machiavelli's The Prince, but it was not until the eighteenth century that cameralism, concerned with the systematic management of governmental affairs, became a specialty of German scholars in Western Europe. In the United States, such a development did not take place until the latter part of the nineteenth century, with the publication in 1887 of Woodrow Wilson's famous essay, “The Study of Administration,” generally considered the starting point. Since that time, public administration has become a well-recognized area of specialized interest, either as a subfield of political science or as an academic discipline in its own right.

The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption.

The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of extent: technical and administrative, and scope: autonomous and systemic. A combination of these two dimensions yields four types of accounting innovations: mechanistic, organic, organizational development, and organizational transformation. Management accounting innovations has been studied using these four innovation typologies.

The paper suggests that management accounting researchers pay particular attention to an organization's approach to diffusion and adoption strategies of innovation, particularly, the extent and scope dimensions when designing and implementing process innovation programs.

The innovation contingency framework developed in this paper facilitates the analysis of two important research questions. First, why have some innovations been readily accepted while other, apparently similar proposed innovations have not? Second, why has a particular innovation succeeded in some firms and failed in others?

The subject of accounting innovations and change are important to managers. Accounting innovations as administrative and technical innovations are intertwined in performance evaluation as well as compensation systems. Accordingly, they are resisted.

The paper's contribution is in the advancement of sociological theories in behavioral managerial accounting. The paper develops a process innovation framework that integrates organizational sociological research in process innovations, particularly in diffusion research.

A distinguished authority on methodology in the social sciences has written: “We are using models, willingly or not, whenever we are trying to think systematically about anything at all.”² As used here, a model refers to any “structure of symbols and operating rules” which we think has a counterpart in the real world. A circle, for example, may be used as a model to characterize the shape of a bowl or a crown. Governments are often described in terms of a model of the family, the ruler being likened to a father, the people to children. In one sense, a model is simply an elaborated simile or paradigm.

Many attempts to integrate technology in Swedish schools have been initiated over the past 30 years with varying success. Although the use of digital tools has increased along with a general technology development, schools have mainly been using IT in administrative support activities. In recent years, school system reforms and developments in the educational technology sector have both required and enabled schools to digitalize. In this chapter, we follow the implementation of two technologies in a benchmark school in order to understand how technology integration is achieved. We suggest four types of embeddedness resulting from different types of activities that are subject to technology integration, as well as the social and material conditions that guide convergence during the postimplementation phase.

When computers were first used in work organizations they were seen principally as devices able to perform simple and limited functions. In consequence they were used to automate routine tasks which had previously been done manually — producing bills, payrolls etc — and they appeared in organizations primarily concerned with large‐scale information processing such as banks, insurance, finance institutions and departments concerned with control. They were also to be found in organizations and departments where large‐scale data processing was a means for achieving desired goals, for example, engineering firms and research and development departments.

Japan has had four periods of public sector reform since World War II. This chapter discusses the leadership for reform during the occupation period, the high economic growth period, the low economic growth period and the search for a ‘new’ Japan under various present difficulties. Reforms reflect the priorities of the time and interests of prime ministers, whose style of functioning also affects how public sector reforms are advanced. During the occupation period, the Administrative Management Agency was established in the Prime Minister’s Office and was responsible for the overall management of national government organizations. It was staffed by civil servants who were experts in their areas. Since the 1980s, furthering privatization, deregulation and reorganization, advisory councils for the prime minister were also used, involving influential business leaders and scholars.

This chapter shows that political leadership, especially that of the prime minister and minister in charge of administrative reform, is important in deciding on highly political issues, to persuade or direct politicians and administrators to follow the leadership, to inspire and get the support of the general public and to ensure the support or acceptance of those concerned. Where prime ministers are not directly involved, leadership is provided by professional administrators under the general support of the prime minister and the minister responsible for administrative reforms. It is also pointed out that reform sustainability occurs through institutionalization, incentives, management and producing meaningful results.

The difference between developed and less developed countries resides to a great extent in the effectiveness of their administrative systems. The objective of this study is to identify and analyse the organisational constraints acting upon and within the Egyptian Ministry of Education that deter its capacity for administrative reform. Critical management processes are examined, such as policy formation, promotion procedures, planning, resource distribution, and local level decision making. Field visits to several regional school systems, as well as interviews with most of the senior ministry officials, were carried out by a team of American and Egyptian researchers. The research is significant because it provides a close examination of a system closed to most Western researchers. The administrative structure of the Ministry will be of interest to scholars because, even though it is highly bureaucratic, it operates with relative efficiency. However, what it cannot do with any degree of effectiveness is change the educational system from its long‐established patterns.

The study seeks to analyze concepts of “career grades” and “job grading,” to highlight their importance and objectives for the efficiency of administrative systems. In addition, it identifies the international standards that can be used to draw grading systems. It explores the most important types of grade structures. It also clarifies grading systems in the Egyptian administrative system. It indicates some methods that can be considered a form of career progression.

The study employs descriptive, analytical, as well as, legal approaches; it analyzes the information given in the study in terms of relevant legal texts.

The study identifies precise definitions of both career grades and job grading, referring to these concepts in the Egyptian administrative system. It also suggests that there is no ideal hierarchy to be applied in all administrative systems. Therefore, the study provides some criteria that help to form the appropriate grade structure for each system.

The study analyses some literature on “job grading,” its objectives, its criteria and its main types, presenting an integrated framework that can be used to develop career-structure systems. Finally, the study identifies some methods that can be considered as a means of grading.

The issue investigated in this work is relative to the features of the information sub‐systems supporting specific university administrative processes (accountancy, personnel management, student services). This paper attempt: to develop a benchmarking model; and apply the suggested model to a group of Italian universities.

While the literature analysis has been useful to achieve the first goal, the empirical methodology of case studies has been employed for both the objectives. It means that there has been a full commitment of the involved universities also in the theoretical phase of the work.

Two types of specific results are expected through the application of the suggested benchmarking model. The first is the pertinent position of each university in respect with some observed features of the information sub‐systems. The second is the identification of possible trends that are widespread within the selected universities.

Generalization of the benchmarking trends is not possible, because trends arise from a limited group of universities.

The universities involved in the project have discovered the importance of benchmarking as a means of improving their processes and systems.

This paper represents a first attempt at developing a model to compare the condition of the administrative information systems in a selected group of Italian universities.