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Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 5 May 2023

Nizar Mohammad Alsharari and Bobbie Daniels

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…

Abstract

Purpose

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

Design/methodology/approach

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

Findings

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

Research limitations/implications

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

Originality/value

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 7 February 2024

Clair Reynolds Kueny, Alex Price and Casey Canfield

Barriers to adequate healthcare in rural areas remain a grand challenge for local healthcare systems. In addition to patients' travel burdens, lack of health insurance, and lower…

Abstract

Barriers to adequate healthcare in rural areas remain a grand challenge for local healthcare systems. In addition to patients' travel burdens, lack of health insurance, and lower health literacy, rural healthcare systems also experience significant resource shortages, as well as issues with recruitment and retention of healthcare providers, particularly specialists. These factors combined result in complex change management-focused challenges for rural healthcare systems. Change management initiatives are often resource intensive, and in rural health organizations already strapped for resources, it may be particularly risky to embark on change initiatives. One way to address these change management concerns is by leveraging socio-technical simulation models to estimate techno-economic feasibility (e.g., is it technologically feasible, and is it economical?) as well as socio-utility feasibility (e.g., how will the changes be utilized?). We present a framework for how healthcare systems can integrate modeling and simulation techniques from systems engineering into a change management process. Modeling and simulation are particularly useful for investigating the amount of uncertainty about potential outcomes, guiding decision-making that considers different scenarios, and validating theories to determine if they accurately reflect real-life processes. The results of these simulations can be integrated into critical change management recommendations related to developing readiness for change and addressing resistance to change. As part of our integration, we present a case study showcasing how simulation modeling has been used to determine feasibility and potential resistance to change considerations for implementing a mobile radiation oncology unit. Recommendations and implications are discussed.

Details

Research and Theory to Foster Change in the Face of Grand Health Care Challenges
Type: Book
ISBN: 978-1-83797-655-3

Keywords

Article
Publication date: 23 January 2024

Benjamin Biesinger, Karsten Hadwich and Manfred Bruhn

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial…

Abstract

Purpose

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial service research. However, the cultural change involved in successful servitization is a phenomenon that is widely observed but poorly understood. This research aims to clarify the processes of social construction as manufacturers change their organizational culture to transform into industrial service providers.

Design/methodology/approach

This research takes a systematic approach to integrate disparate literature on servitization into a cohesive framework for cultural change, which is purposefully augmented by rationale culled from organizational learning and sensemaking literature.

Findings

The organizational learning framework for cultural change in servitization introduces a dynamic perspective on servitizing organizations by explaining social processes between organizational and member-level cultural properties. It identifies three major cultural orientations toward service, digital and learning that govern successful servitization.

Originality/value

This research contributes to the servitization literature by presenting a new approach to reframe and explore cultural change processes across multiple levels, thus providing a concrete starting point for further research in this area.

Details

Journal of Service Theory and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 20 December 2023

Mateusz Trzeciak

The purpose of the article is to identify the factors of the success of the change management process in IT programs.

Abstract

Purpose

The purpose of the article is to identify the factors of the success of the change management process in IT programs.

Design/methodology/approach

The article presents the results of quantitative research conducted among 221 managers involved in the process of IT program management. In addition, to achieve the assumed goal, a factor analysis and cluster analysis were carried out on the basis of which a model of the relationship between success determinants and the change management process in the IT program was built.

Findings

Nine factors significant for the change management of IT programs have been identified. What is more, they illustrate 78.23% of all significant variables that may occur and significantly affect the success of the IT change program. In addition, it was indicated which factors have a significant impact on achieving the success of the program in individual sub-processes of the course of change.

Research limitations/implications

The article identified 38 variables determining the success of an IT program as a result of a literature review. Secondly, the article responds to the call of Teubner (2018) for IT programs and Vuorinen and Martinsuo (2018) for programs of change.

Originality/value

The article complements the current theory with identified factors of success in the change management process in IT programs. In addition, the article presents recommendations for managers regarding the importance of the identified factors and their impact on the success of the program.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 27 April 2023

Nizar Mohammad Alsharari

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This…

Abstract

Purpose

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

Design/methodology/approach

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

Findings

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

Research limitations/implications

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

Originality/value

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 11 April 2023

Shekhar Rathor, Weidong Xia and Dinesh Batra

Agile principles have been widely used in software development team practice since the creation of the Agile Manifesto. Studies have examined variables related to agile principles…

Abstract

Purpose

Agile principles have been widely used in software development team practice since the creation of the Agile Manifesto. Studies have examined variables related to agile principles without systematically considering the relationships among key team, agile methodology, and process variables underlying the agile principles and how these variables jointly influence the achievement of software development agility. In this study, the authors tested a team/methodology–process–agility model that links team variables (team autonomy and team competence) and methodological variable (iterative development) to process variables (communication and collaborative decision-making), which are in turn linked to software development agility (ability to sense, respond and learn).

Design/methodology/approach

Survey data from one hundred and sixty software development professionals were analyzed using structural equation modeling methods.

Findings

The results support the team/methodology–process–agility model. Process variables (communication and collaborative decision-making) mediated the effects of team (autonomy and competence) and methodological (iterative development) variables on software development agility. In addition, team, methodology and process variables had different effects on the three dimensions of software development agility.

Originality/value

The results contribute to the literature on organizational IT management by establishing a team/methodology–process–agility model that can serve as a basis for developing a core theoretical foundation underlying agile principles and practices. The results also have practical implications for organizations in understanding and managing holistically the different roles that agile methodological, team and process factors play in achieving software development agility.

Details

Information Technology & People, vol. 37 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 25 May 2023

Dorothea Kossyva, Georgios Theriou, Vassilis Aggelidis and Lazaros Sarigiannidis

This study aims to explore talent retention in knowledge-intensive industries by investigating the mediating processes between the existence and application of human resource…

1013

Abstract

Purpose

This study aims to explore talent retention in knowledge-intensive industries by investigating the mediating processes between the existence and application of human resource management (HRM) and employee turnover. Toward this end, drawing on the conservation of resources and job demands–resources theories, a three-dimensional model is examined, which includes the relationship between HRM, knowledge management (KM) and change management (CM), as well as their relationship with employee engagement and employee turnover intention.

Design/methodology/approach

The proposed research model has been studied with a sample of 168 talented employees in over six European countries, using a quantitative approach, involving the structural equation modeling method. All data were gathered by a multidimensional questionnaire via prolific, an academic crowdsourcing platform.

Findings

Results indicated that knowledge-intensive services firms may achieve higher talent retention through the interaction of HRM with KM and CM practices, which may lead to enhanced employee engagement.

Research limitations/implications

Possible limitations of the study include the relatively small sample size, the self-rate questions for the collection of data and the use of cross-sectional data.

Practical implications

To retain their talented employees, organizations should identify ways to improve their HRM, CM and KM practices. In addition, HR practitioners ought to include their talented employees in all organizational change and KM processes and create mechanisms that successfully support knowledge acquisition, creation, sharing, retention and codification.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine various factors of retaining talented employees in knowledge-intensive services. Furthermore, the study took place in six European countries, i.e. UK, Poland, Italy, Germany, Portugal and Greece, where the research on talent retention is very limited.

Details

Journal of Knowledge Management, vol. 28 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 17 January 2024

Lakshminarayana Kompella

In socio-technical transition theory, resistance by existing technology and regime resistance plays a key role. The resistance is in the form of intentional improvements;…

Abstract

Purpose

In socio-technical transition theory, resistance by existing technology and regime resistance plays a key role. The resistance is in the form of intentional improvements; eventually, the regime destabilizes and adopts the new technology, referred to as the sailing-ship effect. Researchers used a structural view and examined it as a strategic action and its relationship with new technology (competitive/symbiotic) in non-fast-changing sailing systems. This study uses a microlevel view and examines it in a fast-changing where products/services are developed by integrating existing technology with new product innovations; their success depends on addressing technical/market uncertainty. This study examines the sailing-ship effect in a fast-changing system and contributes to the socio-technical transition theory.

Design/methodology/approach

The authors need to examine the phenomena of the sailing-ship effect in its setting, and a case-study method is appropriate. The selected case provided diverse analytic and heuristic perspectives to examine the phenomena; therefore, it was a single case study.

Findings

In an IT scenario, the strategic actions decide and realize agility and competitive advantage by formulating appropriate goals with required budgets and coevolutionary changes to resources at product, process and organizational levels, addressing technical/market uncertainty. Moreover, the agility displayed by strategic actions determines the relationship with new technology, which is interspersed. Finally, it provided insights into struggle, navigation and negotiations, forming strategic actions to display the sailing-ship effect.

Research limitations/implications

The study selected a Banking Financial Services and Insurance product of an IT Services company. As start-ups exhibit inherent (emergent) agility, the authors can examine agility as a combination of emergent and strategic actions by selecting a start-up.

Practical implications

The study highlights the strategic actions specific to an IT services company. It developed its product and services by steering clear from IT innovations such as native cloud and continuous deployment. It improved its products/services with necessary organizational changes and achieved the desired agility and competitive advantage. Therefore, organizations devise appropriate strategic actions to combat the sailing-ship effect apart from setting goals and selecting IT innovations.

Originality/value

The study expands the socio-technical transition theory by selecting a fast-changing system. It provided insights into the relationship between existing and new technology and the strategic actions necessary to manage technical and market uncertainty and achieve the desired competitive advantage, or the sailing-ship effect.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Open Access
Article
Publication date: 5 February 2024

Marianne Jaakkola, Soila Lemmetty, Kaija Collin, Minna Ylönen and Teuvo Antikainen

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

1 – 10 of over 8000