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An underlying and fundamental aim of the new public management (NPM) reform program is to transform the organizational identity of public organizations into a business‐like identity. In this paper the construction of organizational identity as an effect of NPM initiatives is analyzed from a sensemaking perspective. The study draws on data from a two‐and‐a‐half‐year study of the introduction of NPM at the public health care authority in the region of Värmland in Sweden. It is concluded that NPM creates heterogeneous, conflicting and fluid organizational identities rather than the uniform and stable business identity it is supposed to.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

The purpose of this research is to explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales.

Drawing on two complementary organizational change models, the paper investigates how the shifting objectives of the Department of Public Works and Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies introduced to anchor the reform process clashed with bureaucratic procedures to create a very challenging context for the organization's management. The paper uses multiple research methods including interviews, archival material and observation to understand the reform process at the DPWS and its implications for public sector accounting and public sector management.

The paper finds that the unique history and continuously evolving nature of the DPWS makes it an important context for re‐examining the dynamics of change processes and the contribution of accounting technologies within that context. Since the late 1980s, the DPWS has transformed itself from a budget‐dependent bureaucratic governmental agency to a business‐oriented commercialized agency operating in a competitive environment.

Future research could be directed at understanding how cultural fragmentations are mended in this extremely challenging reform process. Further case studies employing the two organizational change models could provide additional insights in this area.

The paper argues that the cultural fragmentation that is introduced by the reform of the Public Works Department and the diverse and often conflicting obligations of the sector have added to the complexities of managing the organization. Perhaps a transformational leadership‐style might be appropriate for managing such a challenging context.

This paper would be of value to researchers and practitioners with an interest in public sector reform and management.

The paper aims to clarify how work-specific characteristics at both the individual and organizational level influence professional civil servants’ readiness for change during the implementation of reforms in public administration. We examine the influence of work characteristics at the individual and organizational levels, such as reform-related strains, organizational climate, and organizational professionalism, on the employees’ response to change. In addition, we also consider the interaction between these specific work characteristics.

This article employs a quantitative multi-level analysis to examine the influence of individual and collective predictors of employees' readiness for change. For our analysis, we used data from the evaluation of a school reform in Switzerland aimed at aligning teachers' working conditions with those of other administrative employees. The survey conducted for the evaluation includes responses from 2,162 teachers.

Our study expands the understanding in public management research of work characteristics that either promote or reduce employees’ readiness for change in the public sector. Our findings suggest that the organizational level, in our case the school level, influences the individual’s response to change. Furthermore, the role of organizational professionalism in terms of a reform-related transformation of the identities, structures, and practices of the actors concerned is highlighted as a potential stressor and catalyst that reinforces the negative correlation between reform-related stress and willingness to change.

This paper offers insights into how public managers can effectively overcome challenges in the implementation process of public school reforms. This also includes the awareness among change agents that positively associated changes at the organizational level may have negative consequences at the individual level, due to the fact that they affect professional understanding, for example, which may cause the affected actors to respond with resistance.

This paper contributes to the small number of multi-level research studies on the responses to change in public administration and answers the call for research to investigate the hurdles that may arise when implementing change. Further, the paper contributes to the literature on the impact of new public management (NPM) on the identity of professional civil servants.

The purpose of this paper is to describe the complicated characteristics of the environment, the relationship between complicated organization and organizational transformation, and the coupling domino effect between the complication of external environment and organizational complexity by making conceptual systematic analysis.

The relative stability and certainty of the organizational structure are being replaced by uncertainty and complexity. Organizational learning and its reform are becoming all the more important to gain organizational competitive advantage. This paper designs the system analysis method to discuss the complexity of organizational environment, the relationship between organizational complexity and organizational structure reform, and also the coupling effect of the complexity of external environment and that of the organization.

It is found that organizational learning, the ways of strategic reform, and the focal point must remain consistent under the complicated environment.

The main limitation is how to construct the mathematical models describing complicated characteristics of the environment.

The paper contains very useful advice for human resource managers.

The paper focuses on the selection of learning patterns and strategic management of different organizational learning and the reform of organizational structure.

The purpose of the paper is to examine the metaphors used by senior managers and clinicians in the delivery of healthcare reform.

A study of healthcare reform in England carried out a series of semi structured interviews with senior managers and clinicians leading primary and secondary care organisations. Qualitative data analysis examines instances where metaphorical language is used to communicate how particular policy reforms are experienced and the implications these reforms have for organisational contexts.

The findings show how metaphorical language is used to explain the interactions between policy reform and organisational contexts. Metaphors are used to illustrate both the challenges and opportunities associated with the reform proposals for organisational change.

The authors provide the first systematic study of patterns and meanings of metaphors within English healthcare contexts and beyond. The authors argue that these metaphors provide important examples of “generative” dialogue in their illustration of the opportunities associated with reform. Conversely, these metaphors also provide examples of “degenerative” dialogue in their illustration of a demarcation between the reform policy proposals and existing organisational contexts.

The goal is to illuminate the requisites for the implementation of performance management reforms in a public bureaucracy.

The paper employs a configurational approach, qualitative comparative analysis, that identifies combinations of political and organizational conditions necessary and/or sufficient for success. The analysis applies the success factor identified in the literature in analyzing the experience of departments involved in a city-wide reform in Los Angeles. The analysis utilizes two rounds of survey data combined with case observations to evaluate the presence of these conditions. Cross-case comparisons employ Boolean logic to identify configurations associated with successful system implementation.

The analysis identifies several distinct configurations of conditions that appear in departments that implemented the reform. One emphasizes mayoral support, while others emphasize leadership in combination with other organizational capacities.

The analysis yields several insights for managers. First, no silver bullet such as strong leadership assures reform implementation. Second, there are multiple avenues to reform. An organization that lacks some prerequisites – such as leadership or metrics – may succeed in the presence of other features such as an innovative culture or external political support. Finally, the study provides a bracing council that even under favorable conditions, performance management reforms may fail to take root, for reasons that can be difficult to predict.

The paper highlights the importance of considering configurations of conditions rather than focusing on conditions independently. Also, it highlights the importance of equifinality, the notion that observed outcomes can have multiple causes, a perspective typically missing in correlational analyses.

The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on institutional theory.

This paper is a case study at the organizational field level of the Dutch water sector.

In order to enhance efficiency and transparency, Dutch Central Government initially attempted to enforce top‐down radical changes, including the formation of integrated water chain companies. However, after discussions and reactions of the interested parties, the central government authorised a bottom‐up approach, giving discretional powers to the individual water organizations. This transition to a bottom‐up approach can mainly be explained by the limited pressure exerted by the central government to change and the powerful position of the relevant organizations within the water sector, as well as their ability to establish strong coalitions to avoid mandatory radical changes.

The theoretical background is useful in analysing the change processes in other public sectors.

The Dutch way of consensus seeking might be threatened by its own inertia, and in the case of ineffectiveness, it could be replaced by a more top‐down and radical reform package.

Unravelling public sector reform into goals, means and approaches is useful, because although goals can remain the same during the change process, the means and approaches may be altered. Resistance to radical changes might stimulate convergent change options, such as reinforcement of the existing means of reform and may also decrease the embededdness and impermeability of the institutional fields.

Process management is a managerial approach characterised by the focus on business processes that can provide an important contribution to the management of public sector organisations. The significance of this approach for the management of inter‐organisational relations in the public sector is highlighted. A model for the analysis of the factors enabling the implementation of process management in the public sector is proposed. The Italian experience of the one‐stop shops for businesses is studied; the relevance of process management approaches for the success of this reform is shown. Implications for public managers at all levels of government are discussed.

Although much attention has been paid to understanding employee resistance to reform, little study has been done to explore the effect of employee resistance to public service units' (PSUs) reform in China. To address this need, this work aims to investigate the antecedents of employee resistance to PSUs' reform, especially from the perspective of the heterogeneity of the employees' age.

This study considers the PSUs in Harbin, China, as an example and uses survey questionnaires to analyze the factors influencing employees' resistance when PSUs reform. Besides, the authors developed a research model based on the status quo bias theory, the equity-implementation model.

According to the applied research model, employee resistance to PSU change is primarily influenced by perceived switching costs and benefits. According to their age, this survey also confirms how the employees responded to the reform implementation.

The results of this empirical study inform suggestions for the sustainable development of PSUs and organizational transformations. Overall, this work advances the theoretical understanding of employees' resistance to PSUs’ reform, thereby offering practical insights for managing employee resistance during organizational change.

Overall, given that employee resistance emotion exists in an organization, this study offers theoretical and practical implications for change management strategies.