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Article
Publication date: 25 January 2021

Carmela Rizza and Daniela Ruggeri

This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge…

Abstract

Purpose

This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object and the knowing in practice perspective, this study considers the relationships between subjects and objects in the explication of accounting practice, underlining how AIS could become a knowledge object that can assume a variety of forms, starting from such contradictions emerging from practice.

Design/methodology/approach

Theoretical argumentations are applied to a case study at a global logistics provider in the South of Italy, which manages the supply chain from origin to destination, offering a multitude of services in the transport and distribution sector.

Findings

The case study shows that the process of knowledge accumulation promotes the mutation of AIS into a knowledge object that, in its variety of forms, allows managers to explore new managerial directions such as the reorganization of warehouse activities.

Originality/value

The paper seeks to enrich the interpretation of AIS as a multidimensional knowledge object becoming a catalyst of new managerial directions through knowing. That helps to understand the role of accounting tools as a social practice supporting decision-making and how accounting systems’ openness and questioning nature makes them objects of enquiry able to support the identification of new managerial directions and lead the AIS to continually explode and mutate into something else.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 October 2016

Malin Malmstrom

The purpose of this paper is to explore the essence that is, the nature of organizational responses to efficiently resist enforced change in institutionalized work practice

Abstract

Purpose

The purpose of this paper is to explore the essence that is, the nature of organizational responses to efficiently resist enforced change in institutionalized work practice destined to address poor organizational performance. The micro-foundations of the cognitive logic that are activated when organizations face change are hereby conceptualized.

Design/methodology/approach

Using a case study design, the study focusses on narratives of a failure to implement a regulatory enforced change in work practice at a military academy established in the 1600s. The interviews are complemented by secondary data.

Findings

The analysis reveals a cognitive framework by which the members of the organization shaped their responses. By building on micro-foundations for mobilizing resistance (i.e. the essential substance at a micro level), this study shows how the cognitive logic is activated to respond to change. To show how the cognitive logic is used to mitigate and compensate for incongruences with the regulatory logic, this study outlines a set of strategic resistance maneuvers and cognitive resistance forces that restrict regulatory influence on change in work practice. This study thus provides insights into maneuvers and resistance forces that members may activate to resist change efficiently.

Originality/value

To the author’s knowledge, this is the first study to attempt to conceptualize the essence of the cognitive logic activated to resist organizational change.

Details

Baltic Journal of Management, vol. 11 no. 4
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 17 June 2019

Christian Corsi, Antonio Prencipe and Athos Capriotti

The purpose of this research is to study the effect of organizational innovation, in terms of the introduction of both new business practices and new methods of organizing…

Abstract

Purpose

The purpose of this research is to study the effect of organizational innovation, in terms of the introduction of both new business practices and new methods of organizing workplaces, on firm growth, along with the moderating role of the firm size in this relationship.

Design/methodology/approach

A panel sample of 4,125 Spanish innovative firms taken from the Technological Innovation Panel for the period 2009 to 2014 was analyzed. Two-Step System-Generalized method of moments approach and instrumental variables approach with two-stage least squares have been used.

Findings

The findings remark the positive effect of organizational innovation on firm growth in case firms introduce both new business practices and new methods of organizing workplaces. Furthermore, the empirical evidences show that the firm size has a role, although partial, in moderating negatively the effect of introducing both new business practices and new methods of organizing workplaces on firm growth.

Originality/value

The study adds some new theoretical insights and empirical evidences into the literature related to the inertia theory in the perspective of the population ecology, incorporating it with the effect of firm size. Furthermore, the study may represent a further part of the complex literature puzzle that links organizational innovation to firm growth, and the inclusion of the moderating role of the firm size will partially provide a deeper understanding of this link.

Objetivo

El objetivo de este trabajo es estudiar el efecto de la innovación organizativa, en términos de introducción de nuevas prácticas de negocio, nuevos métodos de organización del trabajo, en el crecimiento empresarial, junto con el papel moderador del tamaño de la empresa.

Diseño/metodología/aproximación

Se analiza un panel de 4.125 empresas innovadoras españolas pertenecientes al Panel de Innovación Tecnológica (PITEC) para el periodo 2009 - 2014. Se estimaron modelos por GMM en dos etapas y mediante modelos de mínimos cuadrados en dos etapas con variables instrumentales.

Resultados

Los resultados subrayan el efecto positivo de la innovación organizativa en el crecimiento empresarial en el caso en el que la empresa introduzca nuevas prácticas de negocio y de organización del trabajo. Más aún, el tamaño de la empresa también juega un papel, aunque parcial, moderando negativamente los anteriores efectos principales.

Originalidad/valor

El estudio aporta nuevos ideas teóricas y evidencia empírica a la literatura relacionada con la teoría de la inercia en la perspectiva de la ecología de las poblaciones, incorporando el efecto del tamaño de la empresa. Es más, el estudio representa un paso más en la compleja literatura que ha vinculado la innovación organizativa con el crecimiento empresarial. La incorporación del papel moderador del tamaño de la empresa puede ayudar a entender mejor esta última conexión.

Palabras clave

Innovación organizativa, Nuevas prácticas de negocio, Nuevos métodos de organización del trabajo, Crecimiento empresarial, Tamaño empresarial, España

Tipo de artículo

Revisión general

Objetivo

O objetivo desta pesquisa é estudar o efeito da inovação organizacional, em termos da introdução de novas práticas de negócios e novos métodos de organização em locais de trabalho, no crescimento da empresa, juntamente com o papel moderador do tamanho da empresa nessa relação.

Design/metodologia/abordagem

Se analizou uma amostra de painel de 4.125 empresas inovadoras espanholas retiradas do Painel de Inovação Tecnológica (PITEC) durante o período de 2009 a 2014. Foram usadas a abordagem do Sistema GMM em duas etapas e a abordagem IV com 2SLS.

Resultados

Os resultados mostram o efeito positivo da inovação organizacional sobre o crescimento da empresa, no caso das empresas introduzirem novas práticas de negócios e novos métodos de organização nos locais de trabalho. Além disso, as evidências empíricas mostram que o tamanho da empresa tem um papel, ainda que parcial, de moderar negativamente o efeito de introduzir novas práticas de negócios e novos métodos de organização dos locais de trabalho no crescimento das empresas.

Originalidade/valor

O estudo acrescenta alguns novos conhecimentos teóricos e evidências empíricas à literatura relacionada à teoria da inércia na perspectiva da ecologia populacional, incorporando-a ao efeito do tamanho da empresa. Além disso, o estudo pode representar mais uma parte do complexo quebra-cabeça da literatura que liga a inovação organizacional ao crescimento da empresa e a inclusão do papel moderador do tamanho da empresa que fornecerá, em parte, uma compreensão mais profunda desse elo.

Palavras-chave

Inovação organizacional, Novas práticas de negócios, Novos métodos de organização de locais de trabalho, Crescimento da empresa, Tamanho da empresa, Espanha

Tipo de artigo

Revisão geral

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 17 no. 1
Type: Research Article
ISSN: 1536-5433

Keywords

Article
Publication date: 4 February 2014

Haifen Lin and Jingqin Su

This paper aims to address how management practices successfully implemented somewhere else, namely adoptive management innovation, have been introduced into Chinese firms…

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Abstract

Purpose

This paper aims to address how management practices successfully implemented somewhere else, namely adoptive management innovation, have been introduced into Chinese firms and then effectively implemented, or to investigate key activities of the generative mechanism through which an adoptive management innovation occurs.

Design/methodology/approach

Since the purpose of management innovation is to utilize organizational resources more efficiently and further their goals, with little intention to pursue differentiation and without any protection from patent, adoptive management innovation has been prevailing around China and even the whole world. Based on the conception of what makes adoptive management innovation unique, this paper attempts to investigate the case of the Organizational Efficiency Management of Jiangxi Mobile in China to identify key activities of adoptive management innovation and develop a two-interlinked-subprocess framework of adoption decision and implementation, aiming to offer suggestions for firms in adopting new management practices.

Findings

The results indicate that adoption of existing management practices or methods from somewhere else is a more complex and logical process rather than a simple one of knowledge transferring. It needs to integrate existing practices into new organizational context and establish their innovative value during implementation. One core element of the process framework is the emphasis on activities of problem diagnoses and realization of the fitness between management practices adopted and the new organizational context, and another one is the sequence of activities in the whole process.

Research limitations/implications

This research is constrained by at least three limitations. First, the authors' findings for the two-subprocess framework of adoptive management innovation need to be further confirmed for more organizations. Second, little attention has been paid to relative advantages of different sequence of activities. Third, when focusing on adoptive management innovation from a process perspective, this research does not address problems such as why some managers pursue innovative opportunities by introducing new practices, how contextual elements, internal elements, and top management teams affect management innovation, or how the performance of adoptive management innovation could be improved in China.

Originality/value

The findings offer some valuable insights for further research in how to explore the generative mechanism of organizational changes or innovations in China and hold important implications for management practices.

Details

Journal of Organizational Change Management, vol. 27 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 15 November 2019

Khaldoon Al-Htaybat, Khaled Hutaibat and Larissa von Alberti-Alhtaybat

The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through…

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Abstract

Purpose

The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through sharing the conceptualization and real implications of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs).

Design/methodology/approach

The adopted methodology is cyber-ethnography, which investigates online practices through observation and discourse analysis, reflecting on new business models and practices, and how accounting relates to these developments. The global brain sets the conceptual context, which reflects the distributed network intelligence that is created through the internet.

Findings

The main findings focus on various developments of accounting practice that reflect, utilise or support digital companies and new technologies, including augmentation, big data analytics and blockchain technology, as new forms of intellectual capital, that is knowledge and skills within organisations, that have the potential to support value creation and realise SDGs. These relate to and originate from the global brain, which constitutes the umbrella of tech-related intellectual capital.

Originality/value

This paper determines new developments in accounting practices in relation to new technologies, due to the continuous expansion and influence of the intelligence of the collective network, the global brain, as forms of intellectual capital, contributing to value creation, sustainable development and the realisation of SDGs.

Details

Journal of Intellectual Capital, vol. 20 no. 6
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 5 April 2013

Stephen Kasumba

The purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices.

Abstract

Purpose

The purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices.

Design/methodology/approach

This paper adopted a qualitative case study to investigate the macro dynamics for the adoption of new budgetary practices in local governments in Uganda, based on Kampala District. Data were collected from archival records and official documents as well as in‐depth semi‐structured interviews with various officials, including those in local governments, central government and aid agencies, such as the World Bank and Danida, which had significant influence in changing the institutional practices of local governments in Uganda.

Findings

The study revealed interconnections and various layers of institutional pressures that influenced the adoption of new budgetary practices in local governments in Uganda. In addition, mimetic actions of the national government of Uganda were not only for the acquisition “best” organisational practices, but were also used as strategic mechanisms for influencing the decisions of donors of resourceful institutions within the organisational field of international development.

Practical implications

This paper demonstrates how institutional pressures for the adoption of new organisational practices can be intertwined with the view of reinforcing each other in creating and sustaining new practices, such as budgetary practices.

Originality/value

The paper provides a new perspective to neo‐institutional sociology for the understanding of the macro dynamics for accounting changes in the context of a developing country.

Details

African Journal of Economic and Management Studies, vol. 4 no. 1
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 5 September 2008

Iris M. Bosa

The healthcare sector faces new financial and managerial accountability demands, along with their clinical accountability. Various studies show strong opposition by…

697

Abstract

Purpose

The healthcare sector faces new financial and managerial accountability demands, along with their clinical accountability. Various studies show strong opposition by clinicians to new accountability tools, new structures and new ways of working. Less attention is paid to the innovative roles doctors can play in leading changes that use new managerial tools and techniques. The purpose of this paper is to analyse two original case studies illustrating how general practitioners (GPs) in Germany have led radical change.

Design/methodology/approach

The paper draws upon original research in Germany to present two case studies using a qualitative method, which are analysed using Glaser and Strauss' conventions of grounded theory, structured by Wenger's communities of practice framework, supporting a comprehensive literature review.

Findings

GPs are found to be able to lead radical change in healthcare delivery models and organisation using entrepreneurial talents developed in their practice businesses and to embrace modernising tools and techniques and in the process redefine their identities to include management process in addition to medical competences.

Originality/value

The paper presents two original case studies of radical change leading to an integration of healthcare services in Germany. The approach adopted by the German GPs reveals important general lessons for practitioners, as does the analytical framework employed in the paper.

Details

Journal of Health Organization and Management, vol. 22 no. 5
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 1 March 2002

Ian Palmer and Richard Dunford

A burgeoning literature refers to the effect of hypercompetitive conditions on organizations. The new orthodoxy involves reference to the disintegration of vertical…

Abstract

A burgeoning literature refers to the effect of hypercompetitive conditions on organizations. The new orthodoxy involves reference to the disintegration of vertical, rational bureaucracies and the corresponding emergence of widespread innovation in new organizational practices such as delayering, outsourcing, and reducing organizational boundaries. Differing assumptions occur regarding the compatibility of new organizational practices with more traditional practices such as centralization and formalization. We present systematic, survey‐based data in order to assist in assessing these differing assumptions about compatibility. Our results confirm greater use of new organizational practices by organizations operating in dynamic environments. They also show that greater use of new organizational practices is not associated with less use of either centralization or formalization—indeed it is associated with an increased use of formalization. We argue the need to move beyond a compatibility/incompatibility dichotomy and propose a research agenda for achieving this. The implications for management include the need to view with caution evangelical calls for radical restructuring that ignore the subtleties of the relationship between traditional and new organizational practices.

Details

The International Journal of Organizational Analysis, vol. 10 no. 3
Type: Research Article
ISSN: 1055-3185

Article
Publication date: 1 March 2007

William Duncombe and Cynthia S. Searcy

School business officials procure goods and services through a variety of methods to deliver educational services in a timely and cost-effective way. Recommended practices

Abstract

School business officials procure goods and services through a variety of methods to deliver educational services in a timely and cost-effective way. Recommended practices by professional procurement organizations have changed in recent years to include new technologies aimed at streamlining and cutting costs of traditional procurement methods. Little is known, however, about what procurement practices school districts adopt-new or old. To partially fill this gap, we describe results from a survey of procurement practices of New York State school districts. Our results reveal that despite the potential for new technologies to make certain practices common among all types of districts, competitive bidding laws and enrollment size dictate the procurement methods used most frequently by school districts.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 26 June 2019

Shashank Mittal

Organizations learn semi-automatically through experience or consciously through deliberate learning efforts. As there seems to be a “black-box” in the possible linkages…

Abstract

Purpose

Organizations learn semi-automatically through experience or consciously through deliberate learning efforts. As there seems to be a “black-box” in the possible linkages between deliberate learning and new practice implementation, this paper aims to develop and test a process model, linking deliberate learning and new practice implementation through complementary competencies of task and environmental flexibility.

Design/methodology/approach

As part of a field study, health-care improvement program (to transfer the improvement training program for new practice implementation) of 186 HCUs was used for testing our hypothesis. In addition to descriptive statistics, multiple hierarchical regressions and bootstrapping were used to test the study hypotheses.

Findings

Findings suggest that deliberate learning is positively and significantly related with new practice implementation, and dynamic capabilities in the form of task and environmental flexibility mediates this relationship.

Research limitations/implications

The present study makes theoretical and practical contributions by linking literature from new practice, organizational learning and dynamic capabilities; and by delving into the deliberate learning activities undertaken by health-care units.

Originality/value

Organizational learning in health care has almost become inevitable today due to the ever-changing dynamics of the industry. Barring handful of studies, the current state of literature is almost entirely tilted towards experience-based learning and deliberate learning is not well studied. To address this gap, the study aims to develop and test a process model linking development of dynamic capabilities with deliberate learning and new practice implementation. Further, findings of this study will help organizations and managers to understand and thereby effectively manage new practice implementation process through the use of deliberate activities.

Details

Journal of Knowledge Management, vol. 23 no. 6
Type: Research Article
ISSN: 1367-3270

Keywords

1 – 10 of over 260000