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The objective of this paper is to analyze the organizational change in 100 of the largest Spanish firms (a new national context) over the period 1993‐2003 (a more recent time period).

To achieve this purpose, consideration has been given to both traditional organizational categories and new organizational forms, such as cooperative multidivisional, competitive multidivisional, and the internal network. Detailed definitions of the new organizational forms being developed by companies are provided in the paper. Thus, these new organizational forms may differ in several aspects, such as the decision‐making process and integration between divisions.

The results show that over this period, Spanish firms experienced a steadily rising trend towards divisionalization. The cooperative multidivisional structure is the one most frequently adopted in Spain, as opposed to the competitive multidivisional form and the internal network.

The systematic study of the distinctive attributes of the new forms of organization, providing accumulated knowledge, is in an emergent phase of development in the international field, and this work seeks to contribute to such development. The nature of the study strengthens the global implications of the work, and the information obtained from top practitioners in these Spanish firms enhances the contribution of the study.

Dual marketing, i.e. selling the same product to both consumers and business customers, calls for a rearrangement of companies’ organizational chart. New figures, appointed with new roles, need to be integrated within the organization. In addition, dual marketers are required new skills by the market, having to learn to blend push and pull marketing techniques. This chapter discusses how the market's imperatives make the dual marketer an on-the-edge figure within the business landscape, able to constantly reinvent herself to keep pace with innovations.

Purpose – The broader aim of the research is to better understand the origins of firm heterogeneity in terms of strategy and structure, looking beyond convergence pressures resulting from economic and institutional forces.

Design/methodology/approach – To identify firm-specific differences, the paper uses an in-depth analysis of two matched cases, comparing the introduction of diversification strategies and decentralized organizational structures in two Dutch banks. Based on detailed archival research it tries to understand how different outcomes were shaped by political processes involving a variety of internal and external actors.

Findings – The research shows the importance of these processes and, in particular, the role of management succession as a trigger for organizational changes as well as the potential power of management consultants based on a combination of their own “political” skills and the opportunity provided by internal divisions. Moreover, the study confirms the view that organizational change requires a change in dominant ideology.

Research limitations/implications – The research was able to go beyond the limitations of extant studies based on cross-sectional data or single cases. It demonstrates the usefulness of historical analysis when examining changes in strategy and structure. Its results need to be confirmed by conducting similar studies in different contexts.

Originality/value – The paper provides new insights into the complex and dynamic processes of organizational change and shows how external consultants – within a specific set of circumstances – were able to manage these processes. The results are valuable to scholars studying organizational change and those looking at consultants and their role. They might also provide insights for practicing managers working or planning to work with consultants.

Up until now, strategic planning has been done primarily at the business unit and corporate levels. The growing complexity and interdependence of the business environment argues for a new concept of strategy. Companies must begin to view strategy from a collectivistic perspective. Only by collective action will companies be able to meet the challenges ahead.

Developing the right sourcing strategy in managing the firm’s supplies is critical for today’s managers. They realize the long‐term impact of their sourcing strategies (make or buy, supply‐base structure, and nature of customer‐supplier relationship) on the profits and the efficient functioning of the organization. The study examines and evaluates changes in these strategic choices. The study revealed the following: small and lower labor productivity firms rate their internal suppliers better than external suppliers; obtaining supplies nationwide from a limited number of suppliers is the prevalent supply‐base structure; and customer‐supplier relationship is deepening.

The purpose of this paper is to address the impact of a multidivisional structure on the implementation of lean manufacturing. It investigates how the controls employed by the corporate level impact the local implementation of lean manufacturing.

The paper reports on case studies in three subsidiaries in different multidivisional organisations.

The paper finds that lean manufacturing can be severely constrained by the accounting-based controls which are commonly in place in a multidivisional structure. Depending on the degree of centralisation, subsidiaries may be restricted to implementing lean tools in a fragmented way, rather than acting according to a coherent set of principles.

Companies may have to accept that being part of a multidivisional organisation can imply that their lean implementation is more gradual and piecemeal than they prefer. The paper proposes several ways to mitigate the constraints that may arise from incompatibilities between accounting-based controls and lean controls.

This study contributes to the literature about external constraints on production innovations, such as lean manufacturing. It highlights how the organisational context creates local conditions that may be detrimental to the implementation of lean manufacturing.

The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms.

The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes.

The authors show that commercial orientation can have a positive effect on auditors’ SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms.

The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.

Proposes that far more attention needs to be given to the evaluation of managerial training and development expenditures (MTDEs) to ensure that they represent an adequate return on corporate investment expenditure. Suggests that internal auditors are currently much better equipped than human resource managers to evaluate MTDEs. Warns that much which now passes for investment in MTDEs is likely to be x‐inefficient. Concludes that expenditures on specific tasks approved by the auditors rather than expenditures on MTDEs approved by human resource managers are much more likely to be worthwhile.

This paper investigates the relationship between organizational structures and the performance of FORTUNE 500 companies, which have always been among the most profitable and admired in the world. After a discussion of whether companies should organize regionally, nationally, or globally, the important assumption is made that each structural type utilizes resources differently in generating profit. Performance is conceptualized as Return on Capital Employed (RoCE) and Return per Employee (RpE). A sample of 50 companies was randomly selected. Testing revealed that structural types are positively related to financial performance, calculated as RoCE, with Multidivisional-structured companies outperforming Functional-structured ones; structural types are not related to human resource performance, calculated as RpE.

Since the seminal contributions of Chandler and Williamson, a substantial body of research in industrial organization has examined the performance benefits of the organizational innovation of divisionalization. While existing empirical work has, for the most part, utilized a static framework to analyse the performance effects of divisionalization, adopts a dynamic approach, thereby allowing the intertemporal nature of any such performance benefits to be examined. Presents results from the UK manufacturing industry; the model estimated uses a spline function to incorporate differing organizational regimes over time. The results obtained are less supportive of the benefits of divisionalization than certain of the earlier empirical studies; thus the evidence presented lends no support to the view that organizational change provides unambiguous performance benefits for the firm.