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The world of management and technology has become accustomed to the notion of “2.0” advancements and transformative innovations. Is the field of Change Management/Organizational Development itself in this story? Not enough! We re-examine the field’s foundational beliefs, practices, focus, research directions, and value add. We conclude that there is strong evidence from the front line and from an IBM Case Study that the field must “reboot” – to rethink our methods and frameworks; the role and skills of change leadership for the future; change practitioner capabilities for the future; the metrics needed to evaluate progress; and the knowledge exchange between Academe and practitioners.

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

This paper seeks to develop a mid-range theory of how change recipient sensemaking processes affect the realization of strategic flexibility during simultaneous change in professional service firms.

The research presented is based on an exploratory embedded case study adopting a qualitative interpretive methodology, conducted at a professional service organization. A sensemaking lens was adopted in order to study organizational change processes. Data was collected through semi-structured open-ended in-depth interviews, and analyzed using first and second order analysis, inspired by the methodology used by Corley and Gioia (2004).

We identified four determinants of change recipient sensemaking: professional identification, dominant organizational discourse, equivocality of expectations, and cross-understanding between thought worlds. Case findings indicate that cognitive and affective dimensions of change recipient sensemaking are strongly interwoven in their effect on realizing strategic flexibility.

We contribute to the competence-based strategic management literature by introducing the concept of change recipient sensemaking in understanding the realization of strategic flexibility; by identifying four major determinants in a context of simultaneous change in a professional service organization; and by highlighting the interwoven and mutually reinforcing cognitive and affective dimensions of professional’s process of constructing meaning.

This chapter examines organisational change processes that occur when accountability demands from powerful external stakeholders change. It investigates, firstly, whether these external accountability demands impact on the performance management systems of two different types of organisations. Secondly, it considers whether the goals for improved performance contained within the external accountability demands are realised. The chapter derives its primary insights from analysing in-depth interviews with managers working in a private sector company and in public sector organisations. The analyses reveal complex organisational responses. In the public sector case study, the organisations tended to reorient their performance management systems towards the external accountability demands; whilst in the private sector organisation, pressures from falling share prices forced managers to focus their decision making on the preferred performance measures contained in shareholders’ accountability demands. However, whilst there is some evidence of performance management system changes, the desires for improved performance subsumed by the external accountability demands are not necessarily realised through the performance management system changes.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011).

This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company.

Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation.

This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.

The purpose of this paper is to address how management innovations are implemented deeply at the most micro level of organizations, namely, organizational routines, or to investigate the process through which organizational routines evolve in implementing management innovations, with existing routines overturned and new routines created and solidified.

This paper adopts an interpretive and exploratory case study on the case of Day-Definite (DD) innovation which has successfully brought Arima World Group Company Limited (HOAU) into a new value-added arena, in terms of timing, security and high service quality. Considering that DD innovation reflects a systematic innovation of the whole organization, this paper focuses on it to explore the complex implementation mechanism of management innovation. Multiple approaches were utilized during data collection to meet criteria for trustworthiness, including semi-structured interviews, archival data and observation; and the data analysis went through a five-step process.

The results confirm management innovation as a complex project concerning organizational routines which represent a central and fundamental element of organizations. Also, it finds that organizational routines evolve in innovation implementation through a three-phase process consisting of the existing-routine-domination phase, the new-routine-creation phase and -solidification phases, each exhibiting different innovation activities and characteristics of participants’ cognition and behaviors; recreation of new routines is the key for routine evolution, thus for success of management innovations.

This research is constrained by several limitations. The set-up framework of organizational routine evolution in innovation implementation needs a further confirmation in more organizations; other elements, such as cognition of managers, resource orchestration, environmental elements or organizational culture, should be considered for the success of innovation implementation; and more attention should be paid to the potential power asymmetries among participants and its potential influence on forming shared schemata and subsequent new routines, besides interactions and role taking.

The findings offer some valuable insights for further research on management innovation and organizational routines and hold important implications for management practices. This research extends research on management innovation and the Kurt Lewin Change Theory and Change Model to explore innovation implementation at a most micro level; furthers research on organizational routines, especially routine dynamic theory, by holding the two-component view and exploring the process through which organizational routines evolve; and contributes to research on the relationship between organizational routines and innovations by taking an organizational routines’ perspective. It reminds managers of the depth and complication of innovation implementation.

The purpose of this paper is to propose a practicable data-driven theory for the implementation and management of organizational change by combining the organization ambidexterity research and the organization change management research.

This study is based on the qualitative approach and uses a single case (in-depth investigation approach) study to come up with a data-driven theory, which is usable in the context of organizational change management and organizational ambidexterity (OA). Besides, in-depth interviews of change management practitioners, this study uses various sources of secondary information.

The study finds that owing to the reactive, ad hoc, and discontinuous nature of change often triggered by external factors or internal crisis within the organization, an organization need to continually engage with the existing data. The outcome must be driven toward preparing for the change through data engagement, implementation and reinforcement. The authors found that in order to be successful it is essential to have a strategy, set-up the right operating model, be clear on the scope of the change management work-stream and continuously monitor the progress through defined milestones and acceptance criteria. For companies targeting to achieve competitive differentiation through ambidexterity, a well-grounded change management program is the key for the success.

The study suggests that there is little work combining organizational change management and OA from a practitioner’s point of view. Accordingly, the authors propose a new data-driven organizational change management theory, which the authors term as the tripod theory for organizational change management. A practitioner’s perspective on the topic using a case study of an insurance company’s data transformation and a framework for structuring the change management program makes a meaningful contribution to the existing literature.

The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change.

Organisational change literature provided a framework for the analysis of the materials which were collected through a mixed method. Data on internal environmental management were collected through a survey, while a quality disclosure index was used to assess the quality of the environmental voluntary disclosure. Interviews were used to enhance the quantitative results interpreted according to the four pathways proposed by Tilt (2006) and characterised by several levels of internal environmental management and voluntary disclosure.

The results indicated that companies implement more internal activities than external disclosure. Environmental planning and operational practices were the most important changes carried out. When environmental management accounting and environmental disclosure were also implemented, environmental aspects were more integrated within companies, thus revealing that a more structured integration of sustainability aspects within organisational values had taken place. The results underline the importance of primarily establishing a set of internal changes, driven by environmental planning, to promote organisational change.

The study presents a larger empirical analysis of the organisational change pathways followed by companies, showing similarities and differences among the four pathways. The results underline the importance of both dimensions for studying organisational changes. The framework of Tilt has been enriched, considering a more precise explanation of the internal aspects and adding the concept of the quality of disclosure as proxy to assess organisational change.

Organisational change is investigated through an extensive analysis of internal and external aspects and collecting quantitative and qualitative evidence. The analysis complements previous sustainability accounting literature focussed on the analysis of internal environmental management and external disclosure.