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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.

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.

This paper seeks to develop a theoretical explanation of conflicts and incompatible interpretations of events between agents of multinational corporations (MNCs) and actors present in certain host countries. It aims to situate the argument in comparative economic systems as a part of a broader social system. The socio‐economic system can be modeled using institutional theory, particularly using Scott's three pillars and the concept of formal and informal institutions. Within different socio‐economic systems a dominant logic is developed, and this becomes internalized among actors and agents as behavioral scripts.

The paper uses a multi‐level and multi‐disciplinary conceptual analysis, developing a model of dominant logic and behavioral scripts with MNC agents and traditional emerging economy actors.

MNC agents and traditional emerging economy actors have difficulty comprehending the logic of the other, creating a fertile context for conflict.

An ideal type template is developed that can be used for empirical investigations focusing on situations where disagreement and conflict occur when MNCs operate in traditional emerging economies.

By integrating the authors' conceptualization into training for expatriate managers, the potential for conflict can be reduced.

This multi‐level and multi‐disciplinary model allows grounded development of understanding of conflicts or potential conflicts in the MNC agent‐traditional emerging economy actor context.

The purpose of the present paper is to advance a testable model, rooted on well‐established control and self‐regulation theory principles, explaining the causal links between change‐related sensemaking, interpretation, readiness and subsequent behavioural action.

Following a review of the two motivation theories and clarification of change‐related sensemaking, interpretation, and readiness concepts, the paper proposes a series of research propositions (illustrated by a conceptual model) clarifying how these concepts interact with self‐regulating mechanisms. In addition, the feedback model exemplifies how cognitive processes triggered by new knowledge structures relate to behavioural action.

The model expands upon other existing frameworks by allowing the examination of multi‐level factors that account for, and moderate causal links between, change‐related sensemaking, interpretation, readiness, and behavioural action. Suggestions for future research and guidelines for practice are outlined.

The variables and processes depicted in the model provide guidelines for change management in organisations, both for individuals and for groups. By eliciting important self‐regulating functions, change agents will likely facilitate sensemaking processes, positive interpretations of change, change readiness, and effective change behaviours.

This paper makes two contributions to the literature. First, it offers a comprehensive and dynamic account of the relationships between change‐related sensemaking, interpretation, readiness, and behavioural action decision‐making. Second, it elucidates the impact of human agency properties, namely the interplay of efficacy perceptions, social learning, and self‐regulating mechanisms on these change‐related cognitive processes and subsequent behavioural outcomes.

How do entrepreneurs learn from critical events or significant entrepreneurial experience? It is an important field in entrepreneurship cognition and learning studies. Previous studies have given interpretations from many perspectives, such as effectuation, scenario change of entrepreneurial behaviors, cognitive development, situated learning, etc. These studies provide important clues for exploring the dynamic mechanism of entrepreneurship learning; the problems, such as narrow study angle, fragmentation of knowledge and lack of systematic explanation, however, have also been exposed. For this reason, this study aims to reveal the deep structure and the effectiveness mechanism of entrepreneurs’ learning from critical events, based on existing theoretical progress and specific cases, through the abstract method of retrospective analysis. A conceptual model of entrepreneurial critical events learning is built on this basis, thus deepening the understanding of entrepreneurial learning mechanism.

This study combines retrospection of critical realism with a single case study. On the one hand, data are collected through many channels, such as semi-structured interview, field observation and collection of secondhand information to describe events as detailed as possible. On the other hand, strict coding principles and processes are followed to ensure the validity and reliability of the research.

Entrepreneurial critical event learning reflects the legitimacy, competency and dominancy of entrepreneurial behavior script and leaves a positive influence on the quality improvement of entrepreneurial behavior script. Entrepreneurial critical event learning is an effectual process of decision-making and a process of situated learning and cognitive development. Thus, critical event learning plays an important role in enhancing the influence capacity of stakeholders.

Single case study is used in this paper and, thus, lacks comparison and verification of multi-case study. In addition, selection biases might have occurred during the process of retrospection.

This study broadens research on new enterprise generation process from the aspect of interaction between entrepreneurs and environment. This study reveals the deep structure and effectiveness mechanisms that restrain entrepreneurial behaviors. The study overcomes the problem of over-emphasis on institutional restriction and insufficient understanding on the subjective initiative of entrepreneurs in the research on institutional legitimacy. This study addresses over-emphasis on individual initiative and insufficient focus on behavior legitimacy in effectuation theory.