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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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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?

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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

This is not an empirical investigation of management control.

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

Inter-organizational knowledge sharing systems (IOKSS) are crucial for scientific, social and economic development especially in knowledge-intensive sectors. Knowledge sharing processes and systems will not only be challenged by individual and organizational factors but also by social, technical and political inter-organizational factors. This paper aims to investigate the impact of knowledge worker, peer, IOKSS, organization and sector factors on knowledge workers’ intention to share knowledge through IOKSS. Knowledge workers are the key stakeholders that enable the survival of IOKSS.

Data were collected, through a questionnaire, from knowledge workers in the education and the health sectors.

This study found that the human factors (related to knowledge workers and their peers) have significant direct impact on intention to share knowledge through IOKSS. Other factors, such as IOKSS system, organization and sector factors showed indirect impacts on knowledge workers’ intention to share knowledge through IOKSS. Such investigation can be very valuable for developing countries as technological innovations such as IOKSS can be crucial for training and building human resources, and national knowledge management.

Little is empirically known about the enablers of sharing knowledge in systems that connect organizations in horizontal linkage in a specific sector or industry. The study also adds value to under investigated region.

The objective of this study is to investigate the relationship between external environment and organisational culture, and the subsequent relationship of organisational culture with the adoption of management control systems in large Brazilian companies.

The research involves 109 of the “Best and Biggest” companies in Brazil, as designated by the Brazilian financial magazine Exame. Data are collected by a research questionnaire distributed electronically to senior managers of the sample companies. The data are analysed by multivariate structural equation modelling.

The results show that a significant relationship exists between the constructs of “external environment” and “organisational culture”, thus indicating that the environment exerts a significant influence on planning, execution, control elements, and managers' characteristics and skills. The results also show a significant relationship between the constructs of “organisational culture” and “management controls”, thus indicating that organisational culture has a strong influence on the choice of management control systems in practice in the companies.

Although isolated studies have investigated various aspects of the external business environment, organisational culture, and management control systems, few studies have explored the relationships among them.

The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions: