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The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

This is an empirical study of family firm size, as measured by the number of employees, and the relationship of a firmʼs size to a variety of management activities, styles, and characteristics. A statistical analysis of data drawn from 159 American family businesses indicates significant differences by size with regard to the number of nonfamily members in top management, use of outside advisors, time spent engaged in strategic management, use of sophisticated methods of financial management, proportion of women family members involved in firm management, and level of conflict between family members. Implications are offered for family firm owner-managers, for those who assist such businesses, and for researchers in the field of family business.

Diversity management is seen as a decisive factor for ensuring the development of socially responsible innovations (Beacham and Shambaugh, 2011; Sonntag, 2014; López, 2015; Uebernickel et al., 2015). However, many diversity management approaches fail due to a one-sided consideration of diversity (Thomas and Ely, 2019) and a lacking linkage between the prevailing organizational culture and the perception of diversity in the respective organization. Reflecting the importance of diverse perspectives, research institutions have a special responsibility to actively deal with diversity, as they are publicly funded institutions that drive socially relevant development and educate future generations of developers, leaders and decision-makers. Nevertheless, only a few studies have so far dealt with the influence of the special framework conditions of the science system on diversity management. Focusing on the interdependency of the organizational culture and diversity management especially in a university research environment, this chapter aims in a first step to provide a theoretical perspective on the framework conditions of a complex research organization in Germany in order to understand the system-specific factors influencing diversity management. In a second step, an exploratory cluster analysis is presented, investigating the perception of diversity and possible influencing factors moderating this perception in a scientific organization. Combining both steps, the results show specific mechanisms and structures of the university research environment that have an impact on diversity management and rigidify structural barriers preventing an increase of diversity. The quantitative study also points out that the management level takes on a special role model function in the scientific system and thus has an influence on the perception of diversity. Consequently, when developing diversity management approaches in research organizations, it is necessary to consider the top-down direction of action, the special nature of organizational structures in the university research environment as well as the special role of the professorial level as role model for the scientific staff.

The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for evolving and how contingency factors could influence this change. Newer experiences are sporadic and rarely investigated by researchers and practitioners. The purpose of this study is to identify the feasible evolutionary path of performance measurement and management system in leading SMEs to respond to current business challenges. Furthermore, it aims to contribute to the understanding of the role of key contingency factors influencing this evolution.

A longitudinal case study, based on retrospective and real-time investigations, is performed to investigate the primary evolutions of the performance measurement and management system and its key determinants.

The findings highlight two evolution paths, increasing the maturity of performance measurement. The first path highlights a strong command and control of performance management; the second path shows a democratic and participative of performance management. Moreover, management information system, organizational culture and management style are highlighted as key contingency factors in the change of performance management.

The authors contribute to knowledge in performance measurement field, showing how the efforts for developing performance measurement and management system in a leading SME could determine two different evolutionary paths. Furthermore, the paper describes the increasing role of organizational culture, management style and management information system in performance management evolution, as well as the relevance of online chats and social media in performance management activities.

The purpose of the study is to develop knowledge on the implementation of Hoshin Kanri (HK) in small manufacturing companies. Two research questions are addressed: (1) what factors influence the implementation of HK in small manufacturing companies? (2) How do the factors influence the implementation of HK in small manufacturing companies?

The research presented in this paper is based on an extensive literature review and data from the implementation process in five small manufacturing companies. In the literature review, factors influencing the implementation of HK, lean production and total quality management (TQM) in small manufacturing firms are identified. Thereafter, five implementation cases are analyzed. Findings from the cases are then contrasted with the factors identified in the literature and further theorized.

Seven factors were found to either enable or hamper HK implementation in small manufacturing companies. Management involvement was identified as a critical factor. Management involvement can be typologized as collaborative or demanding, and the types of involvement is decisive in implementation processes within the small manufacturing company context.

In this paper, the authors focus on small manufacturing companies as the starting point and relate theoretical and practical results to the implementation processes in this defined target group. Conceptualizing implementation as a learning process, this research contributes to this emerging perspective on small firm development.

This article reports the results of a randomized field experiment that tested the effects of a new business intervention among managers of small- and medium-sized enterprises (SMEs) in England.

Individual managers (learners) were randomly assigned in clusters (companies) to either an intervention group (265 learners; 40 SMEs) receiving a novel virtual, blended training program designed to stimulate a change in management behavior or a no-intervention group (118 learners; 22 SMEs).

The results show that the primary objective of changing management behavior to use more of an Operational Coaching™ style of management has been achieved (to a statistically significant level), and this is against the backdrop of the devastating COVID-19 pandemic. Positive trends in SME productivity metrics were also observed in the intervention group companies.

These important results could be indicative of the economic and productivity impact that a change in management behavior could have, and they warrant serious further investigation.

The purpose of this paper is to unpack the underlying mechanisms of entrepreneurs' passion, orientation and behavior by investigating the role of rational and nonrational cognitive elements. Building on dual process theory and sociointuitionism, a conceptual model is proposed in order to explore the relationship between entrepreneurial passion, entrepreneurial orientation (EO) and strategic entrepreneurship behavior (SEB). Specifically, entrepreneurs' linear thinking styles (System 2) and nonlinear thinking styles (System 1) are hypothesized as being significant moderators of such a relationship.

Covariance-based structural equation modeling (CB-SEM) is used to empirically validate the proposed conceptual model and test the moderating hypotheses on a sample of 300 entrepreneurs actively involved in European small and medium enterprises (SMEs).

Entrepreneurial passion is shown to be a significant antecedent of EO, which, in turn, strongly influences SEB. Moreover, entrepreneurs' linear thinking style positively moderates the EO-SEB relationship, but not the link between passion and EO. Instead, a nonlinear thinking style positively moderates the relationship between passion and EO, but not the links between EO and SEB.

Entrepreneurs should trust their nonlinear thinking style – related to affective/emotive and intuitive information processing systems – to foster the effect of their entrepreneurial passion on EO. Furthermore, entrepreneurs should rely on a linear thinking style, namely the rational and deliberative cognitive processes, to enhance the impact of their EO on SEB.

Dual process theory and sociointuitionism are integrated to simultaneously investigate the effect of nonrational and rational cognitive mechanisms on entrepreneurs' orientation and behavior. Moreover, the proposed model is empirically tested on a sample of entrepreneurs working in SMEs located in Europe, which have received little attention from entrepreneurship scholars in comparison to their US counterparts. The authors’ findings suggest important implications for entrepreneurs, policymakers and entrepreneurial universities educators.

In this study, reasons for proving the relevancy of personalisation of e-learning systems to act as a knowledge management system in which tacit to tacit type of knowledge (socialisation) can be delivered, are being provided. Nonaka’s knowledge conversion model is being used as the basis of the investigation. The relationship between ‘the strategic knowledge conversion model’ drawn from the ‘identifying list of strategies’ and ‘an individual’s decision-making method’ has been investigated in relation to knowledge transferring systems and individual’s learning styles. The outcome of the qualitative as well as quantitative investigation defines a set of frameworks in which different types of e-learning systems utilizing different learning philosophies and learners learning preferences to support the learner’s learning curve.