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The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices.

A longitudinal case study was conducted at the Rabobank Groningen – an autonomous member of the cooperative Rabobank group – over a period of four years. The emergence of a new routine of planning and control was traced, which evolved substantially over the period of study.

It was found that the cognitive representations of the routine studied, i.e. the way it was subjectively understood, provided a temporarily stable basis for the routine. Change arose from improvisations through its recurrent performances. It was also found that change could result from complex dynamics in the routine, as opposed to viewing them as static and stable entities that react to “external” stimuli.

The research findings contribute to an understanding of the reproduction of management accounting routines and the ways in which change can arise in these routines. It provides a means to study the micro‐processes of reproduction of routines, which play an important part in institutional theories of management accounting change.

This paper places management accounting routines and their processes of reproduction at the centre of the argument to provide an understanding of the role of routines in accounting change. Since the notion of management accounting routines has not been developed extensively, this understanding contributes to studies into the nature of routines and their role in management accounting change.

The purpose of this study is to investigate absorptive capacity and dynamic capabilities dilemma in high dynamic market IT small medium enterprises (SMEs). Absorptive capacity and dynamic capabilities have a conflict in theoretical stance. Those in favor of dynamic capabilities regard absorptive capacity as a part of dynamic capabilities, and there are many arguments regarding treating absorptive capacity as a part of dynamic capabilities. One major deficit of dynamic capabilities is that it requires adjusting the firm’s dynamic resources when responding to change, requiring some investment and time. Thus, dynamic capabilities then have a problem in instantaneously responding to a highly dynamic market. With the requirement to adjust organizational resources, absorptive capacity, as a part of dynamic capabilities, cannot have direct impact on a firm’s performance.

To show that absorptive capacity, by itself, can have a direct impact on a firm’s performance in a highly dynamic market, quantifiable variables are identified to measure the level of effort in developing absorptive capacity. The relationships between the absorptive capacity development effort and the firm’s financial performance is then explored and evaluated.

It is confirmed that absorptive capacity in a high dynamic market such as IT SMEs have direct and positive impact to the firm’s financial performance, without having to configure its resource to interact with changes.

The study discusses the paradoxical dilemma of the role of absorptive capacity under the light of dynamic capability. The finding indicates that in high dynamic market when the spontaneous respond to market change is crucial to firm's survival, absorptive capacity can direly deliver the result to leverage the firm's performance without having to reconfigure its resources as indicated in the theoretical stance of dynamic capability.

The methodological debate relating to accounting research using actor‐network theory (ANT) has primarily focused on how ANT generates performative studies that significantly differ from ostensive studies. These discussions have in many ways (and for good reasons) distanced performative from ostensive research. Recently, however, several scholars have emphasized the interdependencies between ostensive and performative aspects when it comes to knowledge development, thereby underlining the need to coordinate ostensive and performative studies and bring them closer together. The purpose of this paper is to discuss the methodological opportunities and limitations for ANT researchers who seek to move closer to ostensive research.

The basis for exploring the opportunities and threats stemming from integration at the methodological level is a comparison of performative and ostensive case study methodologies as they have been presented in research. Robert K. Yin's case study methodology is chosen to represent an ostensive view whereas performative case study methodology is represented by the methodological reflections of Bruno Latour, John Law, and Michel Callon.

The paper illustrates how the process is a balancing act. On the one hand, it requires performative researchers to relate more closely to aspects decisive for ostensive researchers; yet, on the other, they need to preserve the distinctiveness of the performative approach.

This paper exemplifies these issues with reference to management accounting research and contributes by clarifying the methodological implications of moving performative research closer to ostensive research.

Many management scholars view templates as rigid rulebooks suffocating qualitative research. This viewpoint article recommends that, instead, templates should be viewed through the lens of organizational routines.

To facilitate this viewpoint, this article first clarifies the confusions surrounding templates. It points out that how using templates, like following routines in an organization, constitutes three parts - the artifact, the ostensive and the performative; the latter two being often neglected by template critics. The use of templates is encouraged by discussing the learning advantages for novice researchers, through an autoethnographic note narrating the author’s own research and teaching experiences.

This article deliberates upon the criticisms against templates. It then discusses templates using a perspective offered by organizational routines. Thereafter, the use of templates in qualitative management research is discussed, with the help of examples from published reports. Finally, the article explains a way of reflexively using templates through an autoethnographic note detailing the author’s own research and teaching experiences.

In its entirety, the article submits that the artifacts offered by the templates and the ostensive and performative engagements of the template-users must co-exist for co-creating excellent qualitative research.

The performative approach views organizational routines as generative systems with internal aspects – ostensive and performative – and dynamics (Feldman and Pentland, 2003). The purpose of this paper is to better understand under which conditions the routine dynamics happens or not.

To deal with this issue, for 13 months, the authors conducted a comparative and longitudinal case studies based on the evolution of the organizational routines in absence management in two departments of a French hospital.

The results show contrasting dynamics in the studied organizational routines: one evolved, the other in contrast, seemed blocked. The authors suggest that the routine dynamics depends on the relative weight of its ostensive and performative aspects: a balance situation makes mutual adaptions possible and an imbalance situation leads to the conservation of defective routine. The research underlines also that, in the hospital context, the capacity of management and teams to discuss and to negotiate the implementation of external rules plays an important role in the balance of the internal dimensions of routine.

While the literature on performative approach focusses on the “how and why” the routine act as a source of continuous change, this research investigates more in depth the working of the routines dynamics itself. The issue of balance or imbalance introduces a new element in the framework of routine dynamics and can constitute an interesting focus for managers looking to transform their organizational routines.

The purpose of this paper is to examine factors that inhibit and facilitate the contribution of continuous improvement activities to advance performance in “lean” factories.

From the perspective of the routine dynamics theory, this paper considers the possibility of changes in the standard operating procedures (SOPs) made in the course of continuous improvement activities being ignored by employees. This paper builds a hypothesis predicting that firms where employees ignore changes in the SOP cannot achieve the intended improvement effect of these changes. This hypothesis is confirmed with comparative case studies of Toyota and Matsuo.

At Toyota there is an incentive to perform operations according to the SOP, while at Matsuo this incentive is not present. This difference means that process improvement activities at Toyota generate changes in manufacturing operations, while at Matsuo, although the SOP has been changed, workers continue to perform operations according to the old SOP and fail to advance performance. This paper argues that the presence/absence of an incentive to perform operations according to the SOP is dependent on whether the responsibility of the performance lies with the SOPs or employees. Additionally, this paper finds that the SOP not only limits employees’ creativities but also supports creative activities for the development of continuous improvement as an organizational activity.

The generalization of our findings requires statistical support for which an extensive subsequent sampling survey including non-Japanese firms is necessary.

This study makes a new suggestion regarding the theory of routine dynamics and the fields of operations management: adequate management of consistency between the three aspects (material, ostensive and performative) of organizational routines is important for lean manufacturing.

This paper aims to investigate ways in which inertia obstructs the adoption of new management accounting rules. Drawing on the view of management accounting as organisational rules and routines, it aims to suggest various ways in which inertia can become more pronounced when new accounting rules challenge existing routines.

A longitudinal case study was conducted at one of the largest banks in The Netherlands. This bank introduced a program called “Results Oriented Management”, which produced various new management accounting rules.

The paper identifies various ways in which inertia manifested itself when new management accounting rules were introduced. Moreover, the paper shows that ambiguity and contradictions play an important role in the presence of inertia.

The identification of individual‐level habits and scripts is a difficult undertaking. Through a focus on the performative and ostensive aspects of routines, some of the processes of inertia and change on an individual level are identified. This is a relevant method for students of management accounting change.

Although it is well known that routines can produce inertia, the process by which this inertia is manifested and how this affects the adoption of new management accounting rules is still unclear. The paper aims to contribute to this understanding.

In this chapter, the authors enter the world of ballet to be inspired by artistic teams. This original point of view proposes a complementary understanding of the dynamics of routines replication where preserving the authenticity of the project’s intent is emphasized over economic efficiency considerations.

The authors propose that analyzing the remounting of a ballet as an in-depth extreme case study provides an opportunity to learn more about other aspects that can be relevant in transfer stories: the importance accorded to the intent of the routine to be transferred; the existence of a dialogical dynamic that engages artifacts and memories of this intent; the existence of a meta-routine that structures and enables the transfer of sub-routines across geographical distance in another context. The authors will see that, in this case, routines replication is also made possible through sharing of a routine’s ostensive aspect which is embedded in a professional culture.

The overarching priority in remounting a show is strict respect for the choreographer’s original intent. As replicator and imitator teams encounter the consequences of a new location and its characteristics, the authors will examine how they face the replication dilemma, coordinate themselves, and use innovation to achieve replication.

The purpose of Part II of this two-part paper is to uncover important differences in the nature of the three unlearning subprocesses, which call for different leadership interventions to motivate people to move through them.

The paper draws on research in behavioral medicine and psychology to demonstrate that initial destabilizing of old patterns and the subsequent behavioral processes of discarding the old and experimenting with the new are qualitatively different.

Leadership interventions must fit the unique requirements of each unlearning subprocess. Discarding old routines requires continued focus on the costs of not doing so, as well as a progressive refocus on positive possibilities and engaging people in activities to explore them. When aspects of the old routine resurface, the costs of relapse must again become salient, leading to further discarding-from-use, followed by further positive experimentation. Finally, maintaining long-term release of an embedded routine requires recognition of the emerging new patterns and a shift from future-oriented visioning of possibilities to current satisfaction with the new.

All empirical studies of organizational unlearning imply some form of destabilization of old learning as an antecedent to unlearning, and many of them discuss subsequent behavioral and cognitive displacement. However, they have not clearly distinguished between these subprocesses to fine-tune how to motivate people to move through them. This paper addresses that gap.

Project management has become the hip new trend in librarianship, appearing more and more in job listings, position descriptions, and professional development offerings. How did project management become the latest buzzword, and what does it have to offer our profession?

The answers to these can be explored through a look at the evolution of project management from the concept of Scientific Management to the certifiable skill set it is today, and how that evolution connects with librarianship’s own changes over time. This examination is done through a literature and historical analysis.

A deeper look at the basic concepts behind project management in light of this historical and practical connection with librarianship demonstrates how project management not only can be a useful skill for library workers to embrace today, but will also illuminate how our service-oriented structure may not mesh well with a concept rooted in business and computing. However, libraries that take a systems approach to implementing project management may see that they are better able to find success.

This study is largely theoretical and based on literature and historical analysis rather than practical implementation and testing. However, it does offer us a different way of looking at a trendy concept, one which helps ground the concept in theory and practice in a way that is seldom done. It also provides examples of tools to help libraries implement project management with a systems approach, which has not been addressed much in library literature.