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In accounting literature, there is a strand of thought that is founded on the old institutional economics. One of the problems is that institutional theory can demonstrate resistance to change, not the formation of change. The purpose of this paper is to contribute to theory formation, in particular to enrich the institutional framework for understanding change, by showing how medical specialists in hospitals, in particular urologists, shape change processes in organizations as reflected in behavioral routines. The results will also contribute to the empirical understanding of medical specialists' behavior. This could generate dynamic accounts of organizational change and help to find a way towards an enhanced framework.

In Dutch hospitals a new management control tool is implemented, which is the diagnose treatment combinations (DTC) system. A DTC is a way to describe the required medical procedures for a specific illness in a hospital. Here, an investigation is carried out on how and if the behavior of medical specialists changes because of this introduction.

After analyzing interviews with urologists, four common themes are distinguished and scripted behavior is described. The individual tracks in scripts can be distinguished, but there is more. This is the story that gives coherence to the various behaviors and shows how the arrangement of behavioral routines in an organizational context forms organizational change through time.

This research was based on the institutional perspective. Another view on management control would emphasize other aspects of behavior. In addition, this was only based on one specialism in three hospitals, so generalizability of the results will be low.

The results contribute to empirical understanding of medical specialists' behavior.

The results will contribute to the empirical understanding of medical specialists' behavior and it will contribute to theory formation in management control literature, in particular by enriching the institutional framework for understanding change.

The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession.

Protoscripts were derived, using interview techniques and a research method called “interpretive interactionism”. These protoscripts depict observable, recurrent activities and patterns of interaction characteristic for a group of persons, and can be used in various types of situations.

The paper describes the procedure and outcome of the collection of behavioural protoscripts used by management accountants and controllers, as well as their possible ordering.

The findings enlarge understanding of the controller profession, but are limited solely to controller activities. The protoscripts collected are stereotypical, at least for the controllers interviewed. Of course, all human experience is interpretation and it should be acknowledged that interpretations are never complete.

The control mechanisms and instruments that emerge in an organisation are the result of several interrelated factors and processes. Of special interest here is the behaviour of management accountants and controllers in shaping, maintaining and exerting control. Behavioural protoscripts can show how management accountants give contents to their role and structure their daily work.

Scripted behaviour of management accountants has received little prior research attention, especially in combination with the research method of interpretive interactionism.

The purpose of this paper is to explore the relationship between employee perspectives of high-performance work systems and employee outcomes, i.e. job satisfaction and affective commitment, and to propose ways of increasing the positive effects of high-performance work systems on firm performance.

The data were collected from 370 employees in the Chinese manufacturing industry during 2010. The Analysis of Moment Structures (AMOS) method was used to test each of the eight hypotheses deriving from the conceptual framework.

The paper finds that: employee perspectives of high-performance work systems have a positive effect on both job satisfaction and affective commitment; and breadth of behavioural script and level of autonomy mediate the relationship between employee perspectives of high-performance work systems and their attitudes towards that organisation (job satisfaction and affective commitment); however, skill variety did not mediate the relationship between employee perspectives of high-performance work systems and employees’ attitudes in the data set used.

The findings of the paper suggest that managers can improve employees’ attitudes by integrating effective high-performance work systems in their working environment. Even more interestingly, it appears that by encouraging broad behavioural scripts or allowing employees more freedom to apply their skills, managers can improve employees’ attitudes more significantly than by encouraging employees to acquire a variety of skills.

Using signalling and psychological-contract theory, the paper shows the dominant influence of employees’ perceived high-performance work systems on employees’ attitudes via behavioural scripts and autonomy.

The impact that workplace aggression has on organizations and its members has become a focal point for organizational research. To date, studies have primarily examined the perpetrator of workplace aggression, specifically their personality traits. In this chapter, we draw on Institutional Theory to better understand a specific form of workplace aggression, indirect (covert) aggression. We specifically present a model that shows how the normative pressures and social roles within an institution influence the aggressive actions by employees as well as the scripts employees utilize in response to indirect aggression. We assert that an examination of how scripts are used to respond to indirect aggression will be especially helpful in understanding how institutional pressures influence this type of workplace aggression within organizations.

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

Service work is often differentiated from manufacturing by the interactive labor workers perform as they come into direct contact with customers. Service organizations are particularly interested in regulating these interactions because they are a key opportunity for developing quality customer service, customer retention, and ultimately generation of sales revenue. An important stream of sociological literature focuses on managerial attempts to exert control over interactions through various techniques including routinization, standardization, and surveillance. Scripting is a common method of directing workers’ behavior, yet studies show that workers are extremely reluctant to administer scripts, judging them to be inappropriate to particular interactions or because they undermine their own sense of self. This paper examines a panoptic method of regulating service workers, embodied in undercover corporate agents who patrol employee’s adherence to scripts. How do workers required to recite scripts for customers respond to undercover control? What does it reveal about the nature of interactive labor? In-depth interviews with interactive workers in a range of retail contexts reveal that they mobilize their own interactional competence to challenge the effects of the panoptic, as they utilize strategies to identify and adapt to these “mystery shoppers,” all the while maintaining their cover. The paper shows the limits on control of interactive workers, as they maintain their own socialized sense of civility and preserve a limited realm of autonomy in their work.

Past efforts to model freight transport‐choice decision making as a behavioural process have resulted in the development of models which may not reflect the actual steps, activities, decision rules, and interactions in the typical freight transport‐choice decision process in the detail needed for various applications. Script‐theoretic research, which is based on the modelling of sequential activities, is proposed as an alternative approach for the study of this process. The methodology for empirical investigations and practical applications of script‐theoretic research is discussed.

To explain some of the dynamics of scripts creation as used in training, to offer a sequence of events to use in creating a performance script, and to offer some examples of how script creation is applied in training activities.

The paper explains in detail and demonstrates the general processes of script creation for training uses. The design of the paper is to present, in sequence, a generalized script creation process, and evidence of the efficacy of script creation.

While there is not a lot of research available to practitioners about script creation uses in training, the research that does exist gives credible support for script creation applications. There is a body of research in cognition and cognitive processes that tangentially treats script behavior. However, that body of research is highly technical and esoteric and not of practical value to most practitioners.

The script creation processes and supporting information give practitioners a considered view of some useful training applications and generally add to the toolbox of trainers and facilitators. A sequence of events is offered that may be tailored for a specific training application. The script creation process, in general, offers a model for trainers to consider in applications such as exploration of new skills, skills improvement, continuous performance improvement and change initiatives, among others.

As far as the author knows, there is no generally available model or template for script creation activities in a training context. This paper helps to address the matter. Of value to practitioners and managers is the explication of a general, malleable model for training activities that is grounded on sound learning and motivation theory.

Seeks to explain some of the dynamics of scripts creation as used in training, to offer some theoretical underpinning regarding the influence of script creation on behavior and performance, and to offer some examples of how script creation is applied in training activities.

The paper explains in detail and demonstrates the general processes of script creation for training uses. The design of the paper is to present, in sequence, a generalized script creation process, the theoretical grounding of the processes, and evidence of the efficacy of script creation.

While there is not a lot of research available to practitioners about script creation uses in training, the research that does exist gives credible support for script creation applications. There is a body of research in cognition and cognitive processes that tangentially treats script behavior; however, that body of research is highly technical and esoteric and not of practical value to most practitioners.

The script creation processes and supporting information give practitioners a considered view of some useful training applications and generally add to the toolbox of trainers and facilitators. A sequence of events is offered that may be tailored for a specific training application. The script creation process, in general, offers a model for trainers to consider in applications such as exploration of new skills, skills improvement, continuous performance improvement and change initiatives, among others. The basis of the process explained in this paper is firmly grounded in motivation theory that describes how the process is attractive to employees.

As far as the author knows, there is no generally available model or template for script creation activities in a training context. This paper helps to address the matter. Of value to practitioners and managers is the explication of a general, malleable model for training activities that is grounded on sound learning and motivation theory.

Grounded on components of experiential learning theory (ELT) and self-regulation of learning (SRL) theory, augmented by elements of action theory and script development, the purpose of this paper is to demonstrate the case-based modeling (CBM) instructional approach that stimulates learning in groups or teams. CBM is related to individual and group learning, reflective practices, and the growth mindset. The whole instructional approach is explained in detail as well as unintended consequences and benefits.

The important features of ELT and SRL are presented as well as details of the use of cases (case studies, scenarios, and stories), the creation of case material, and the dynamics of script development. A detailed presentation of the CBM approach with attendant explanation of how the various theories are connected to the steps of the approach is offered. Empirical evidence of the efficacy of CBM is expressed.

The CBM approach may be used effectively in collegiate instruction, employee training and problem solving (in groups), and in other settings. The outputs of the instruction and its processes should result in malleable performance (behavioral) scripts intended to improve both learning and performance. The approach requires high-level involvement and attention to detail.

The paper details the confluence of two important learning theories: experiential learning and SRL that result in a formal instructional model. Activities require learning on the individual and group level. The entire instructional model is presented in a way that a practitioner may implement the model. In addition, substantial detail is provided on the construction of case material and the sources of case material.