Search results

1 – 10 of over 314000
To view the access options for this content please click here
Article

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article

Kathryn Bewley, Cameron Graham and Songlan Peng

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value…

Abstract

Purpose

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).

Design/methodology/approach

This article engages directly with the arguments of the criticism.

Findings

This article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.

Practical implications

This article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.

Originality/value

This article contributes to a better appreciation of qualitative accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article

Clinton Free and Angela Hecimovic

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The…

Abstract

Purpose

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The purpose of this paper is to explore the underlying drivers of the supply chain vulnerability exposed by COVID-19 and considers potential future directions for global supply.

Design/methodology/approach

This paper adopts a case study approach, reviewing the automotive manufacturing sector in Australia to illustrate how neoliberal globalisation policy settings have shifted large tracts of manufacturing from the global north to the global south.

Findings

The authors demonstrate the way that neoliberal globalisation policies, facilitated by certain accounting rhetorics and technologies, have consolidated manufacturing in China and Southeast Asia in ways that embed vulnerabilities in global supply chains. The authors present three scenarios for post-COVID-19 supply chains and the accounting techniques likely to garner stronger attention as a result of the pandemic.

Research limitations/implications

The paper illustrates how certain accounting rhetorics and technologies facilitate neoliberal globalisation, embedding supply chain vulnerability that has been exposed by COVID-19. It also suggests how supply chain accounting may develop more robust supply chains in a post-COVID-19 world and sets out an agenda for future research in this area.

Practical implications

A number of practical supply chain accounting and planning technologies are suggested to facilitate more robust supply chains.

Originality/value

This paper draws attention to the neoliberal globalisation policies that have shaped global supply chains as well as how COVID-19, in concert with other geopolitical trajectories, may represent a watershed moment for global supply chains.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article

The purpose of this study is to explore how managers’ prior experiences as recipients of change influence the organizational changes they then go on to make in their…

Abstract

Purpose

The purpose of this study is to explore how managers’ prior experiences as recipients of change influence the organizational changes they then go on to make in their management role.

Design/methodology/approach

The study looks at the frequency and total amount of changes using data from Japanese professional baseball teams over the period 1936-2003, using the replacement of core players from year to year in each team as a measure of change. It uses only data from the managers' first post in that role.

Findings

The results showed that organizational change is significantly and positively related to the amount of the change managers’ prior experiences as recipients of change but not to the frequency of change. Manager turnover, performance pressure and DH dummy were all significantly and positively related to organizational change, and managers’ tenure negatively related.

Research limitations/implications

The types of change processes experienced by managers may also be relevant, and it is likely to be important to investigate the timing of exposure to change as recipients, whether early after an individual joins an organization or some considerable time after they do so. Also, the particular power relationships between managers and employees may affect their capacity to promote change effectively. It would also be illuminating to replicate this kind of research in different, non-sporting contexts to explore whether or not these findings can be of general significance.

Practical implications

When organizations seek to appoint new managers, they should consider carefully their previous experience of change as recipients. These experiences may have an unconscious impact on change capacity. Because they may be unconscious the management candidates may not mention such experiences at interview, for example, unless specifically questioned about any such experiences. Similarly, they may not mention this in their CV or application unless specifically asked to do so. Considering the amount of change in their prior experience may be more important than the frequency of change which may or may not be important.

Originality/value

The study explores managers’ prior experiences as recipients of change. To the best of the author’s knowledge, this is the first study to analyse the impact of experiences prior to taking up a management post on their subsequent implementation of organizational change as managers. Previous studies investigated managers’ experience after their appointment and its impact on their implementation of change. In contrast the present study focuses on their experiences as recipients of organizational change and how it impacts on their behaviour as managers.

Details

Development and Learning in Organizations: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7282

Keywords

To view the access options for this content please click here
Article

This study has two purposes. Firstly, it aims to investigate whether self-efficacy constitutes one of the mechanisms by which transformational leadership impacts on…

Abstract

Purpose

This study has two purposes. Firstly, it aims to investigate whether self-efficacy constitutes one of the mechanisms by which transformational leadership impacts on employee positivity in reacting to change. Secondly, it aims to investigate whether the extent of change moderates the relationship between transformational leadership, self-efficacy and reactions to change. This study also explores the possibility that when the extent of change is higher, the effectiveness of transformational leadership may be lower.

Design/methodology/approach

This study used a sample of employees where the organization was going through significant change. Employee ratings on specific scales were used to measure transformational leadership, self-efficacy, affective commitment to organizational change, and intention to support change. A cumulative change index was used to assess the number of changes employees had experienced during the change process.

Findings

The results confirmed hypothesis 1 that transformational leadership was related to affective commitment and intention to support change and this was to a high level of statistical significance. Testing hypothesis 2 that self-efficacy mediated the effect of transformational leadership on commitment and intention to support change indicated that self-efficacy did mediate in this relationship confirming both hypothesis 2a and 2 b. The results did not support hypothesis 3a, with no significant interaction effect showing that the interaction between transformational leadership and self-efficacy did not differ between low versus high extent of change. However, the results did support hypothesis 3 b with the strength of the positive relationship between self-efficacy and reactions to change differing across high versus low extent of change. For both affective commitment and intention to support change, the interaction of self-efficacy and change index was significant.

Research limitations/implications

Current weaknesses in the transformational leadership research include: a bias towards heroic leadership and away from collective and shared process of leadership, the underlying processes have not been clearly identified, lack of precision about situational variables that may impact on these processes. This paper does not address the first weakness.

Practical implications

Self-efficacy gains importance when the extent of change is high. The results suggest that change managers should adopt a transformational style of leadership to enhance recipients’ self-efficacy to generate positive attitudes and behaviours during change. They also suggest the selection and training of managers in transformational leadership attributes and also the inclusion of this in the monitoring of managers’ behaviours in post. The research outlined in this paper makes a significant contribution to an organization’s capacity to achieve change, particularly when the extent of change is high.

Social implications

This research provides ways in which organizations can better achieve change through positive processes.

Originality/value

Transformational leadership can create a vision of the future and inspire followers to work to achieve it and to build hope and confidence for the future. This can prevent or overcome resistance to or reluctance about change. Lack of alignment of values between employees and the organization can result in change failure. This paper provides original insight into how change can be achieved by transformational leadership building self-efficacy.

Details

Development and Learning in Organizations: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7282

Keywords

To view the access options for this content please click here
Article

The purpose of this study is to develop a meta-model for organisational change based on a literature review across organisational theories, specific theories about…

Abstract

Purpose

The purpose of this study is to develop a meta-model for organisational change based on a literature review across organisational theories, specific theories about organisational change and systems theories related to theories of organisational change.

Design/methodology/approach

The research is based on an extensive literature review for the period 1972–2012 which covers organisational theories, systems theories relating to organisational change theories, and specific theories of organisational change. It used the Social Sciences Citation Index using as search items change, transformation, organization[al] model, theory, systems, and combinations of these terms. The research is based on an extensive literature review for the period 1972–2012 which covers organisational theories, systems theories relating to organisational change theories, and specific theories of organisational change. It used the Social Sciences Citation Index using as search items change, transformation, organization[al] model, theory, systems, and combinations of these terms.

Findings

The meta-model is constructed as a complex systems model including the four discourses and their process elements. As each discourse provides specific and different insights into how organisational change occurs, we can widen our field of view on change by switching between different discourses. This also allows a holistic rather than the reductionist methods of other approaches.

Practical implications

The meta-model makes it possible to look at organisational change from a variety of angles. Structural, cultural, behavioral and strategic change can be looked at from four different dimensions. It allows for insights from the different discourses to be drawn upon, as each of which have their merits but also their own limitations. By going beyond the normative discourse, it provides for a model of organisational change that better reflects the complexity of change in real life settings and captures the complexity of the research literature.

Originality/value

The paper seeks to demonstrate that a systems model of change is better able to capture the complex nature of change than are linear models. Synthesizing this literature has been undertaken previously but this has usually been done with linear models of change which have produced limited results.

Details

Development and Learning in Organizations: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7282

Keywords

To view the access options for this content please click here
Article

Qian Chen, Bryan T. Adey, Carl T. Haas and Daniel M. Hall

The dynamic nature and complexity of construction projects make it challenging to ensure that the engineer-to-order (ETO) materials supplied onsite match changing needs…

Abstract

Purpose

The dynamic nature and complexity of construction projects make it challenging to ensure that the engineer-to-order (ETO) materials supplied onsite match changing needs. The quick and efficient communication of required changes in material fabrication, delivery and use, due to changes in the design and construction schedules, is needed to address the challenges. This study aims to provide a novel integrated management framework with its embedded informatics to help major stakeholders efficiently absorb agility during communication to deal with required changes and improve workflows.

Design/methodology/approach

An integrated management framework is developed that integrates the milestones in look-ahead plans and structured iterative processes for major supply chain stakeholders to quickly disseminate information emanating from changes in design, schedules, production and transportation. A prototype system is devised including the informatics to support the framework, which consists of BIM-RFID functional modules and a central database and uses a client-server architecture. The usefulness of the prototype is illustrated using a construction of part of a fictive but realistic high-rise building.

Findings

The integrated management framework with the informatics provides major stakeholders with the ability to coordinate their activities efficiently and stimulate their agility (measured by process time) in planning and controlling material information. Although only a fictive example was used, it is shown that the use of the system is likely to result in a substantial reduction in the time required to deal with required changes when delivering ETO materials onsite (by 18% in the example).

Research limitations/implications

The functionalities of the prototype system can be easily scaled up to coordinate changes in the design and scheduling of other types of materials. More functional developments are needed to show the extent of the possible improvement for entire construction projects. Future work should focus on investigating the possible improvements for other types and sizes of construction projects, and eventually in real-world construction projects.

Practical implications

By fitting the look-ahead plans into structured iterative processes through digital data sharing, stakeholders increased their capability to quickly capture required change information and resolve associated problems. This is particularly useful for the management of ETO supply chain processes, where prefabricated elements such as ductwork, plumbing, and mechanical systems typically have to be modified because of last-minute design and schedule changes.

Originality/value

Unlike traditional information technology (IT) based supply chain management practices, this research is characterized by a process-centered management framework that provides explicit decision points over iterative planning processes for major stakeholders to manage material information. The iterations through digital data sharing allow stakeholders to quickly respond to last-minute changes on site, which fundamentally achieves workflow agility in the construction supply chain context.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

To view the access options for this content please click here
Article

Mohammad Aslam

This paper aims to discover the key challenges and identifies reasons for the changing behavior of academic libraries and the role of library professionals, and how can…

Abstract

Purpose

This paper aims to discover the key challenges and identifies reasons for the changing behavior of academic libraries and the role of library professionals, and how can they manage those challenges in a time of change. The paper reveals the most important competencies in a reshaping environment of libraries and the best ways of dealing with change. Library professionals are struggling to reform their traditional ways of working and trying to boost their knowledge and skills as current demand for higher education. Organizations can play an important role to develop willingness for accepting change and reduce stress among employees and prepare them to accept new systems and reality by creating collaborative and supporting environments that provide opportunities for growth and improvement. All library professionals must have the eagerness to keep up with the emerging trends and prepare themselves to accept changes that would have a direct impact on the libraries and the role of library professionals. Academic libraries have similar issues and challenges around the world, those are outcomes of technological advancement, digital resources, innovative services and diversity in higher education; therefore, the role of library professionals is changing.

Design/methodology/approach

The research method is built on literature reviews from offline and online. The systematic literature review method is used to review full-text databases such as EBSCO, ProQuest, Library Literature and Information Science databases. Basic search options for keyword searching and advanced searching options have been used to retrieve the relevant papers on the right topic. A total of 113 papers were collected at the initial stage, but after their analysis in detail, they were reduced to 52 scholarly and peer-reviewed papers because the rest of the papers did not exactly express relevant content on the topic.

Findings

Library professionals are struggling to keep up with the new competencies and adopt the innovative system and reality because diversity is rapidly changing. The best ways of dealing with change include reform the traditional ways to new ways of working and create collaboration at all levels. Librarians are under pressure to develop new skills to deal with the current scenarios that are affecting the role of library professionals. Academic libraries have similar challenges in a rapidly reshaping environment that are needed to address by researchers and library professionals for the present and future of academic libraries.

Research limitations/implications

This paper is a piece of opinion, 52 appropriate papers on the topic have been reviewed from the peer-reviewed journals, not all publications were included. The existing literature described that there is a need for growth and improvement of academic libraries and workforce in financial crises because they play fundamental roles in society by offering services and information resources, so library professionals need to be very aware of these implications.

Originality/value

The literature on this particular topic is relatively limited. Therefore, this paper is the first to offer a systematic literature review on the changing behavior of academic libraries and the role of library professionals. This paper provides insights into the concept of adopting change and dealing with challenges in a time of change. It adds value to the library and information sciences literature and delivers outlines for the library professionals.

Details

Information Discovery and Delivery, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6247

Keywords

To view the access options for this content please click here
Article

Mahmut Hiziroglu

This study aims to find out whether strategic plans contribute to change by exploring to what extent environmental (external and internal) perceptions of the public…

Abstract

Purpose

This study aims to find out whether strategic plans contribute to change by exploring to what extent environmental (external and internal) perceptions of the public institutions changed in consecutive plans.

Design/methodology/approach

The research is an explorative case study of three metropolitan municipalities in Turkey: Istanbul, Ankara and Izmir, which represent about one-third of population of the country. In this context, three consecutive strategic plans of metropolitan municipalities in question were examined based on a content analysis using a guideline developed by the author.

Findings

The findings reveal that the use of strategic plans as a guide is indispensable. The study argues that consecutive strategic plans of metropolitan municipalities are both conducive to change and are useful tools for the effectiveness of the strategy.

Research limitations/implications

While this study analyses the strategic plans regardless of considering the extent to which the institutions have achieved their desired goals, it recommends that the “strategic plans” should not only be used as rituals but also as a guide to change.

Practical implications

The study emphasizes the fact that strategic plans provide managers with the necessary tools to perform an analysis that gives insight into the extent to which they are able to manage the change when they compare their strategic plans and put them into practice in the consecutive periods.

Originality/value

This study contributes to the field by questioning the basis of criticisms of strategic planning in the context of public sector and shows how strategic plans play a role in tracing the change in institutions.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

To view the access options for this content please click here

Abstract

Details

Team for Change: A Practitioner's Guide to Implementing Change in the Modern Workplace
Type: Book
ISBN: 978-1-80043-017-4

1 – 10 of over 314000