Search results

1 – 10 of over 131000
To view the access options for this content please click here
Article
Publication date: 9 July 2021

Rudy M. Harahap

This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector…

Abstract

Purpose

This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation.

Design/methodology/approach

A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically.

Findings

The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation.

Research limitations/implications

The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design.

Practical implications

The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs.

Social implications

Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice.

Originality/value

The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Book part
Publication date: 6 May 2003

Seleshi Sisaye

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process…

Abstract

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.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

To view the access options for this content please click here
Book part
Publication date: 27 March 2007

Barry A. Macy, Gerard F. Farias, Jean-Francois Rosa and Curt Moore

This chapter reports on a longitudinal quasi-experimental field study within an organizational design of a global consumer products manufacturer moving toward…

Abstract

This chapter reports on a longitudinal quasi-experimental field study within an organizational design of a global consumer products manufacturer moving toward high-performance work systems (HPWSs) in North America by integrating business centers and self-directed work teams (SDWTs) coupled with 13 other action-levers within an integrated and bundled high-performance organizations (HPOs) re-design. The results of this organizational design effort are assessed using different types and levels of organizational outcomes (hard record data, behavioral, and attitudinal measures) along a 5-year temporal dimension punctuated by multiple time periods (baseline, during, and after). The organization, which was “built to change” (Lawler & Worley, 2006), in this research had already highly superior or “exemplar” (Collins, 2001) levels of organizational performance. Consequently, the real research question becomes: “What effect does state of the art organizational design and development have on an exemplar organization?” The study also calls into question the field's ability to truly assess exemplar organizations with existing measures of organizational change and development.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-84950-425-6

Abstract

Purpose

The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent factors that can explain why management accounting innovations succeed or fail in organizations.

Approach

We view learning as enhancing an organization’s strategic competitive advantage by making it better able to adopt and diffuse innovation in respond to changes in its environment in order to manage improved performance. The success of management accounting innovations is contingent upon whether its learning process involves SF-single-loop or CR-double-loop learning to adopt and diffuse process innovation.

Findings

The paper suggests that the learning strategy that the organization chooses is the reason why some management accounting innovations are more successfully adopted than others and why some innovations are easily diffused in some organizations but not in others. We propose that the sociological approaches to learning provide an alternative framework with which to better understand the adoption and diffusion of process innovations in management accounting systems.

Originality

It has become evident that management accounting researchers need to pay particular attention to an organization’s approach to adoption and diffusion of innovation strategies, particularly when they are designing and implementing process innovation programs for an organization. According to Schulz (2001), there are two interrelated stages of the learning that can shape the outcome of the innovation process in an organization. The first stage is related to the acquisition/production (adoption) of knowledge that results in gathering information, codification, and exploration. This is followed by the second stage which is the distribution or dissemination (diffusion) processes. When these two stages – adoption and diffusion – are applied within an accounting context, they address issues that are commonly associated with the successes and/or failures of management accounting innovations.

Research limitations/implications

Although innovation involves learning, the nature of the learning process does not completely describe the manner in which an innovation affects the organization. Accordingly, we suggest that the two interrelated organizational sociological dimensions of innovations processes, namely, (1) the adoption and diffusion theories of Rogers (1971 and 1995), to approach organizational learning, and (2) the SF (single loop) and CR (double loop) approaches to learning be used simultaneously to describe management accounting innovations.

Practical implications

When an innovation is implemented, it initially can be introduced as an incremental change, one that can be limited in both in its scope and its breadth of administrative changes. This means that situations which are most likely to benefit from its initiation can serve as the prototype for its adoption by the organization. If successful, this can be followed by systemic accounting innovations to instituting broader administrative changes within the existing accounting reporting and control systems.

To view the access options for this content please click here
Article
Publication date: 9 December 2020

The purpose of this study is to develop a meta-model for organisational change based on a literature review across organisational theories, specific theories about…

Abstract

Purpose

The purpose of this study is to develop a meta-model for organisational change based on a literature review across organisational theories, specific theories about organisational change and systems theories related to theories of organisational change.

Design/methodology/approach

The research is based on an extensive literature review for the period 1972–2012 which covers organisational theories, systems theories relating to organisational change theories, and specific theories of organisational change. It used the Social Sciences Citation Index using as search items change, transformation, organization[al] model, theory, systems, and combinations of these terms. The research is based on an extensive literature review for the period 1972–2012 which covers organisational theories, systems theories relating to organisational change theories, and specific theories of organisational change. It used the Social Sciences Citation Index using as search items change, transformation, organization[al] model, theory, systems, and combinations of these terms.

Findings

The meta-model is constructed as a complex systems model including the four discourses and their process elements. As each discourse provides specific and different insights into how organisational change occurs, we can widen our field of view on change by switching between different discourses. This also allows a holistic rather than the reductionist methods of other approaches.

Practical implications

The meta-model makes it possible to look at organisational change from a variety of angles. Structural, cultural, behavioral and strategic change can be looked at from four different dimensions. It allows for insights from the different discourses to be drawn upon, as each of which have their merits but also their own limitations. By going beyond the normative discourse, it provides for a model of organisational change that better reflects the complexity of change in real life settings and captures the complexity of the research literature.

Originality/value

The paper seeks to demonstrate that a systems model of change is better able to capture the complex nature of change than are linear models. Synthesizing this literature has been undertaken previously but this has usually been done with linear models of change which have produced limited results.

Details

Development and Learning in Organizations: An International Journal, vol. 35 no. 4
Type: Research Article
ISSN: 1477-7282

Keywords

To view the access options for this content please click here
Article
Publication date: 8 June 2010

Seleshi Sisaye and Jacob Birnberg

The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the…

Abstract

Purpose

The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption.

Design/methodology/approach

The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of extent: technical and administrative, and scope: autonomous and systemic. A combination of these two dimensions yields four types of accounting innovations: mechanistic, organic, organizational development, and organizational transformation. Management accounting innovations has been studied using these four innovation typologies.

Findings

The paper suggests that management accounting researchers pay particular attention to an organization's approach to diffusion and adoption strategies of innovation, particularly, the extent and scope dimensions when designing and implementing process innovation programs.

Research limitations/implications

The innovation contingency framework developed in this paper facilitates the analysis of two important research questions. First, why have some innovations been readily accepted while other, apparently similar proposed innovations have not? Second, why has a particular innovation succeeded in some firms and failed in others?

Practical implications

The subject of accounting innovations and change are important to managers. Accounting innovations as administrative and technical innovations are intertwined in performance evaluation as well as compensation systems. Accordingly, they are resisted.

Originality/value

The paper's contribution is in the advancement of sociological theories in behavioral managerial accounting. The paper develops a process innovation framework that integrates organizational sociological research in process innovations, particularly in diffusion research.

Details

International Journal of Accounting & Information Management, vol. 18 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

To view the access options for this content please click here
Article
Publication date: 1 October 2003

Markos Goulielmos

Defines the concept of “organisational failure” in information systems (IS) development, and proposes a diagnostic model drawn from research done into IS consultancy firms…

Abstract

Defines the concept of “organisational failure” in information systems (IS) development, and proposes a diagnostic model drawn from research done into IS consultancy firms that develop systems using a variety of methodologies. The research involved a qualitative study aimed at the nature of the development process and the role of organisational issues in this process. The model’s elements and relationships were determined by the research findings. Presents two cases of failure that show how IS failure is rooted in organisational pathology and examine existing failure concepts. The concept and model proposed can be used by practitioners and management before and during a project for diagnosing organisational failure before it interferes with IS development and afterwards for extracting deeper rooted organisational learning from failure.

Details

Disaster Prevention and Management: An International Journal, vol. 12 no. 4
Type: Research Article
ISSN: 0965-3562

Keywords

To view the access options for this content please click here
Article
Publication date: 6 November 2017

Jeevan Jyoti and Asha Rani

The purpose of this paper is to explore the high performance work system through ability, motivation and opportunity model (Jiang et al., 2013) and its impact on…

Abstract

Purpose

The purpose of this paper is to explore the high performance work system through ability, motivation and opportunity model (Jiang et al., 2013) and its impact on organisational performance. Further, the mediating role of knowledge management between high performance work system and organisational performance has also been evaluated.

Design/methodology/approach

Questionnaire technique has been used to collect the data from managers (n=58) and employees (n=246) working in telecommunication organisations in Jammu and Kashmir (North India). Data collected have been validated using the exploratory factor analysis and confirmatory factor analysis. Hypotheses have been tested through structural equation modelling with the help of AMOS and SmartPLS3 softwares. Further, theoretical, managerial and socio-economic implications have also been discussed.

Findings

The study indicates that high performance work system positively affects organisational performance. Further, knowledge management act as a mediator between high performance work system and organisational performance.

Research limitations/implications

The study has been conducted only in the private telecommunication sector (Airtel, Aircel, Tata Indicom, Idea, Reliance, Vodafone). Further, the study being limited to telecommunication sector can be extended in other sectors also.

Practical implications

In order to create superior work system, management should focus on ability-enhancing initiatives such as extensive job training, computer-based training, etc. on regular basis. Employees should be rewarded extrinsically as well as intrinsically to keep them motivated to achieve higher levels of performance. Further, management should empower the employees through decentralisation of authority, participative decision making, etc. Besides this, management should also instil the knowledge culture in the organisation in order to enhance the knowledge capability of the employees.

Originality/value

This study contributes to the literature by identifying the black box using knowledge management to understand the relationship between high performance work system and organisational performance in the telecommunication sector.

To view the access options for this content please click here
Article
Publication date: 6 January 2006

Rasid Mail, Nafsiah Mohamed and Ruhaya Hj. Atan

Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The…

Abstract

Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The change in the Accounting sector is one of the pillars of such efforts. This paper promotes the importance of leadership roles within the accounting change process by studying them within the context of a corporatized public sector entity. It offers a longitudinal analysis (1998‐2005) through the framework of “levers of control”. Leadership roles within the accounting scenario are compared with leadership roles within the engineering scenario to demonstrate the importance of accounting in mediating leadership roles, and in the end, promote the organization’s operational and financial performance. Through the framework of levers of control, this paper examines the different approaches and styles of an organizational leader in aligning beliefs systems among the workers, and creating management control systems through the mobilization of accounting calculative and constitutive power. This paper argues the importance of studying the characteristics of good leadership with in the organizational transformation process, particularly within the change management accounting practice that could lead to better organizational performance of the organization.

Details

Journal of Financial Reporting and Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

To view the access options for this content please click here
Article
Publication date: 25 September 2007

Siriyama Kanthi Herath

This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components…

Abstract

Purpose

This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package.

Design/methodology/approach

A range of published works is reviewed to explore the nature of management control.

Findings

The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations.

Research limitations/implications

This is not an empirical investigation of management control.

Originality/value

The framework presented in this article is useful to both practitioners and researchers of management control.

Details

Journal of Management Development, vol. 26 no. 9
Type: Research Article
ISSN: 0262-1711

Keywords

1 – 10 of over 131000