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Digitalization, innovation and changing customer requirements drive the continuous improvement of an organization's business processes. IT demand management (ITDM) as a methodology supports the holistic governance of IT and the corresponding business process change (BPC), by allocating resources to meet a company's requirements and strategic objectives. As ITDM decision-makers are not fully aware of how the as-is business processes operate and interact, making informed decisions that positively impact the to-be process is a key challenge.

In this paper, the authors address this challenge by developing a novel approach that integrates process mining and ITDM. To this end, the authors conduct an action research study where the researchers participated in the design, creation and evaluation of the approach. The proposed approach is illustrated using two sample demands of an insurance claims process. These demands are used to construct the artefact in multiple research circles and to validate the approach in practice. The authors applied learning and reflection methods for incrementally adjusting this study’s approach.

The study shows that the utilization of process mining activities during process changes on an operational level contributes to (1) increasing accuracy and efficiency of ITDM; (2) timely identification of potential risks and dependencies and (3) support of testing and acceptance of IT demands.

The implementation of this study’s approach improved ITDM practice. It appropriately addressed the information needs of decision-makers and unveiled the effects and consequences of process changes. Furthermore, providing a clearer picture of the process dependencies clarified the responsibilities and the interfaces at the intra- and inter-process level.

This study explores the organisational dynamics in a change process across work units in a Swedish municipality. The purpose of this study is to understand how and why co-creation unfolds during efforts to bring different units into one united work unit.

A qualitative longitudinal study was designed using data triangulation for eight months, comprising written reflection texts, meeting protocols and interviews. This study is based on a back-and-forth inductive and abductive grounded theory analysis.

The main results of this study indicate that there was friction in the co-creation process between units, between the members of the change group and supervisors, as well as friction within the change group. Further, the results indicate that communications, relations, supervisor support and governing strategies clashed with work routines and methods, work cultures, roles and responsibilities and that the units had differing views of the needs of the intended target group. This thereby challenged the propensity for change which, in turn, may have limited developmental learning at a workplace and organisational level.

Working across units to find common and new paths and work methods for labour market inclusion proved to be challenging because of contextual circumstances. Crossing and merging organisational boundaries through co-creation processes was demanding because of new expectations from the organisation, as it shifted towards trust-based governance in conjunction with working during a pandemic when social interactions were restricted to digital communication channels.

Reality breakdowns generate reflexivity and awareness of the constructed nature of social reality. These pivotal moments can motivate institutional inhabitants to either modify their social worlds or reaffirm the status quo. Thus, reality breakdowns are the initial points at which actors can conceive of new possibilities for institutional arrangements and initiate change processes to realize them. Studying reality breakdowns enables scholars to understand not just how institutional change occurs, but also why it does or does not do so. In this paper, we investigate how institutional inhabitants responded to a reality breakdown that occurred during our ethnography of collegial governance in a large North American university that was undergoing a strategic change initiative. Our findings suggest that there is a consequential process following reality breakdowns whereby institutional inhabitants construct the severity of these events. In our context, institutional inhabitants first attempted to restore order to their social world by reaffirming the status quo; when their efforts failed, they began to formulate alternative possibilities. Simultaneously, they engaged in a distributed sensemaking process whereby they diminished and reoriented necessary changes, ultimately inhibiting the formulation of these new possibilities. Our findings confirm reality breakdowns and institutional awareness as potential drivers of institutional change and complicate our understanding of antecedent microprocesses that may forestall the initiation of change efforts.

This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.

The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.

The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.

Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.

The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.

When improving business processes, process analysts can use data-driven methods, such as process mining, to identify improvement opportunities. However, despite being supported by data, process analysts decide which changes to implement. Analysts often use process visualisations to assess and determine which changes to pursue. This paper helps explore how process mining visualisations can aid process analysts in their work to identify, prioritise and communicate business process improvement opportunities.

The study follows the design science methodology to create and evaluate an artefact for visualising identified improvement opportunities (IRVIN).

A set of principles to facilitate the visualisation of process mining outputs for analysts to work with improvement opportunities was suggested. Particularly, insights into identifying, prioritising and communicating process improvement opportunities from visual representation are outlined.

Prior work focuses on visualisation from the perspectives – among others – of process exploration, process comparison and performance analysis. This study, however, considers process mining visualisation that aids in analysing process improvement opportunities.

The purpose of this paper is to investigate how digital transformation changes highly traditional business processes and how it impacts value co-creation and co-destruction. More specifically, the aim is to examine, using the resource interaction approach, how the friction between non-digital and digital resources affects the co-creation and co-destruction of value in a network during digital transformation. Based on this, the authors provide managerial implications on how to handle simultaneous digital and traditional business processes to co-create value during digital transformation.

A case study is conducted of a digital platform provider and of three traditional confectioneries. In this analysis, the authors looked at the business processes of highly traditional confectioneries that have introduced online services through a digital platform and are undergoing digital transformation.

In some industries, it is neither possible nor advisable to fully digitalise all business processes, and companies have to partially retain their traditional, analogue character to create value. The process of value co-creation during digital transformation is affected by friction between the digital and non-digital resources and is mitigated by specific lubricants (e.g. mutual reliance, smooth personal communication, willingness to help, attitude towards change). This results in the improvement of processes and capabilities in terms of digital development and traditional production. Friction may also lead to value co-destruction, for example, as the result of transformation from face-to-face to digital interactions.

The authors contribute to research on the digital transformation of highly traditional companies that need to introduce new, digital technologies and resources while continuing their traditional processes. The authors develop the concept of lubricants that mitigate the friction between resources and, therefore, facilitate value co-creation in a business network. Additionally, the authors provide managerial implications for how to handle simultaneous digital and traditional business processes during digital transformation.

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised, rolling, flexible and hybrid budgets.

This study uses a mixed research methodology. Survey data was collected from the same business units of large Finnish manufacturing firms in 2004 (Time 1) and 2016/2017 (Time 2) (N = 28). In addition, some of the respondents of the latter survey were interviewed in 2023 (Time 3).

Almost all business units were found to have remained loyal to budgeting. However, changes in budget types were not uncommon and varied considerably. Overall, the use of fixed budgets continued strongly, the use of revised and hybrid budgets declined, and the use of rolling budgets increased over time. Moreover, the joint use of budgets declined. The perceived success of budgetary processes was, initially, weakened by the use of fixed budgets and, later, by the use of revised budgets. The interview data further illustrates some of the patterns of, and reasons behind, the changes.

Longitudinal analysis of change in the same business units was useful in revealing the patterns of change in budgeting and on relationships between the variables analysed over time. Further research could be carried out using more extensive case studies in companies or sector-focused surveys longitudinally.

This study aims to increase the understanding of the starting points and presuppositions of organizational learning (OL) processes in a hospital’s surgical department based on the existing theory of OL and to make visible the practical possibilities of the theory in this context.

The study was conducted as a case study. The data were collected from personnel of the hospital’s surgical department and consisted of 26 thematic interviews. The data were analyzed using qualitative theory-driven content analysis.

This study found different starting points for both employee-oriented and organization-oriented learning processes that could potentially progress to different levels of the organization: from individuals to a wider group or from a large group to an individual. The starting point of employee-oriented learning processes was depicted as everyday life problems or situations or was based on the person’s interest. The starting points of organization-oriented learning processes were described as achieving or maintaining the organization’s expected skill levels, pursuing continuous development or pursuing the organization’s specific development needs. Different kinds of presuppositions were also located within the OL processes.

This study produced new practice-based knowledge about the starting points of OL processes and their presuppositions. In health-care organizations, learning is especially important due to intensive and complex changes, and this study provides empirical evidence on how to enhance learning.

Management and leadership in health care are described as complex and challenging, and the span of control is known to be a key component in the manager’s job demands. The implementation of change can be a challenge in health care, and managers often have roles as implementation leaders. Little attention has been given to how managers perceive the process of implementation. Thus, this study aims to explore second-line managers’ perceptions of, prerequisites for and experiences from the implementation of changes in their manager’s work conditions.

A grounded theory–based qualitative design was used. Data were collected from a purposive sample of nine second-line managers by individual semi-structured interviews. The three stages of initial coding, focus codes and axial coding were used in data analysis.

Three thematic areas were identified: engagement, facilitation and achievement. The second-line managers’ descriptions suggest that the change work entails a complex challenge with an unclear result. Involvement, consideration for the context and facilitation are needed to be able to conduct a cohesive implementation process.

This study findings outline that to succeed when implementing change in complex organizations, it is crucial that managers at different levels are involved in the entire process, and that there are prerequisites established for the facilitation and achievement of goals during the planning, implementation and follow-up.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.