Search results

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

This study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re)plannings face scarce resources and, consequently, require modifications in routines.

The research adopted the phenomenographic theoretical-methodological approach to investigate from a process perspective. Twenty-two professionals from 17 companies were interviewed about their experiences with budgeting. Three conceptions and six explanatory dimensions were organized systematically on a conceptual map, which provided insights for three new propositions.

Three conceptions about truce (re)construction were found: “authority subjection” denotes an obedient behavior toward centralized orders for budget cuttings; “prudent assimilation” explains how some specific routines are preserved from resource reduction; and “participatory interactions” stand for exhaustive and participative efforts for negotiations beyond routine frontiers. Three theoretical propositions are also presented: “awareness of systemic complexity” may strengthen arguments for negotiations; “team’s collective configuration of relationship networks” reinforces collective attributes; and “social-based learning” may be developed through truce (re)construction.

Jorgüen Sandberg, who brought the phenomenographic approach to Organization Studies in 2000, stances that it is not assured that conceptions cover all varied forms of the phenomenon.

Implementing these findings in organizations may improve commitment to ecology of routines and decentralized decisions with a sense of responsibility for financial plans.

This study encourages transparency and ideas for cost-efficient resource use.

This study provides advance knowledge about truce in routines while encompassing its ecology.

This study aims to extend ambidexterity theory from the perspective of organisational learning and examine how process ambidexterity, which comprises operational flexibility and operational routine, responds to environmental uncertainty and ultimately reduces organisational risks.

This study tests the hypotheses by analysing 464 annual reports of 115 listed companies in the Chinese agricultural and food industry using content and secondary data analyses. Four case studies are also provided.

The results show that (1) environmental uncertainty has a positive effect on either operational flexibility or operational routine; (2) both operational flexibility and operational routine have negative effects on organisational risks, supporting the view that process ambidexterity mediates the relationship between environmental uncertainty and organisational risks; and (3) organisational slack plays the role of “double-edged sword” by negatively moderating the effect of environmental uncertainty on operational flexibility and positively moderating the effect of environmental uncertainty on operational routine.

In an uncertain environment, companies are exposed to greater risk. This study contributes to risk management in three ways: first, it extends ambidexterity theory to process management and proposes how process ambidexterity balances operational flexibility and routines. Second, it distinguishes between the different conditions under which flexibility or routines are superior. Third, it explains the mechanisms related to how organisations can resolve environmental uncertainty into risk through process ambidexterity.

This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.

This study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.

The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined.

To the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

The purpose of this paper is to investigate the linkage between self‐managing team (SMT) member perceptions of collective efficacy and customer‐perceived service quality, and the most cost‐efficient way to reliably assess collective efficacy and customer‐perceived service quality, using generalizability theory (G‐theory).

Longitudinal design; employee and customer survey data from 52 teams of a major financial services institution were collected at two points in time.

First of all, results of OLS regression analysis show a positive effect of collective efficacy on customer‐perceived service quality. In addition, taking a G‐theory approach, the results indicate that collective efficacy possesses a higher psychometric quality than customer‐perceived service quality and that the costs of reliably comparing SMTs on collective efficacy are considerably lower compared to customer‐perceived service quality. Finally, for both constructs, the results reveal subtle but relevant differences in psychometric quality and costs of data collection across different types of service (routine versus non‐routine) settings.

To begin with, as a linkage construct, collective efficacy provides managers a mechanism for team intervention by means of task‐focused team building, role‐play exercises, and using feedback to increase service employee confidence. Secondly, when deciding to use survey data as one means to compare performance of organizational units, managers should first determine to what extent the distinct measurement design facets (e.g. items, persons, and occasions) account for variance in measures and sample correspondingly to save money on data collection. In doing so, they should explicitly take into account the type of service context and type of respondent.

This study identifies collective efficacy and customer‐perceived service quality as a set of service SMT performance measures that meaningfully connects employee and customer perceptions at the group level. Secondly, a G‐theory approach was used to assess the psychometric quality of these two measures and how data collection costs can be minimized to achieve a desired level of generalizability.

This study explores the differences between digital immigrants (DIs) and digital natives (DNs) in the continuance of routine and innovative information system use.

A quantitative survey was conducted with two different samples comprising 100 DIs and 152 DNs in mandatory information system use contexts. Data were analyzed with structural equation modeling to examine the hypothesized relationships in the research model.

Results revealed differences among digital nativity groups. The effect of confirmation of expectations about system use on satisfaction is stronger for DNs whereas the effect on task–technology fit (TTF) is similar in both digital groups. Interestingly, significant differences between digital nativity groups occur in routine use. For DIs, TTF and habit are significant while for DNs, satisfaction significantly affects routine use. The results show no difference between digital native groups regarding innovative use.

This study extends the concept of digital nativity to routine and innovative system use, contributing to an enhanced understanding about the differences in information systems continuance (ISC) based on digital nativity. It also provides a fine-grained discussion of how to classify digital nativity and its impact in working contexts and extends the IS continuance model by considering two types of IS usage.

Empirical research has already postulated the link between learning routines and the creation of competencies, but it is less clear how competencies influence organisational performance. This paper is an empirical investigation determining the relationship between the creation of competencies and the quality of learning. The purpose of the paper is to not only build on prior research that has validated the usefulness of linking levels of learning with the evidence of competencies, but also to illustrate how the creation of competencies is a socially constructed phenomenon. Thus, the paper has a strong theoretical disposition examining the existing literature as well as building on it. Socially constructed routines of themselves have little inimitable advantage to firms unless the routines are underpinned and harnessed by unique learning systems. The paper explores these concepts by showing how the creation of competencies depend on, and are predisposed to, the quality of learning interaction, the routines that are patterned from these, and the capacity of the organisation to turn the new socially constructed routines into superior performance. The paper is expected to make a major contribution to the strategic management literature by showing what types of competencies are more likely to lead to superior firm performance, and how competencies are linked to learning.

This article explores, identifies and conceptualises everyday audiobook reading practices amongst young adults.

Semi-structured interviews were conducted with ten Swedish audiobook users aged 18–19. The material was analysed using qualitative content analysis and focused on their audiobook use during an average weekday, as this was the time that they listened the most. The theoretical framework consists of theories on practice, time and everyday routine.

Five timespaces emerged when audiobook practices were most prevalent: morning routines, commuting routines, school routines, after school routines and bedtime routines. Within these timespaces, several practices could be identified and conceptualised. Three mobile practices were commute listening, exercise listening and chore listening while more stationary practices were homework listening, schoolwork listening and leisure listening. An unexpected finding was how audiobooks routinely were used to aid respondents’ wellbeing. This wellbeing listening was used to alleviate stress, loneliness and help listeners relax or fall asleep. Furthermore, respondents switch between Music, Audiobooks and Podcasts, which is conceptualised as MAP-switching.

There is a scarcity of research on audiobook use, and this paper contributes with new knowledge on audiobook reading practices, how audiobooks fit into everyday routine and provides concepts to aid further research on audiobook practices.

The purpose of this two-part paper is to develop a process model of unlearning established organizational routines. The model traces the interactions among three unlearning sub-processes: ostensive aspects of initial destabilization of an established routine; performative aspects of ongoing discarding-from-use of old behaviors and experimenting with new ones; and ostensive aspects of eventual release of prior understandings and development of new ones.

The paper draws on evidence from psychology and cognitive science to explain the mechanisms underlying organizational processes of unlearning embedded routines.

The proposed model contributes to enriching current understanding of unlearning organizational routines without contradicting it. Consistent with prior understanding, destabilizing an old routine may lead to discarding it, and further discarding-from-use is likely required for continued destabilization of embedded routines. Again, consistent with prior understanding, experimenting with new behaviors may be a desired outcome of unlearning an old routine, and ongoing experimentation is likely required to sustain unlearning embedded routines.

The organizational unlearning literature provides many examples of organizational members relinquishing old routines to then make new learning possible and also provides little insight into the processes by which this occurs. The paper addresses this gap by modeling the mutually reinforcing nature of three unlearning sub-processes.

The purpose of this paper is to present the successful school and principal (SSP) model, which has developed over 13 years of Israeli involvement in the ISSPP study.

This is a conceptual paper summarizing the findings of more than 20 case studies of successful, coasting and low-performing schools and their principals, into the SSP model. In all the cases, ISSPP protocols were used to collect the data, and the findings were analyzed in accordance with the organizational approach and organizational routine theory.

The explanatory SSP model comprises three cyclical phases that explain cause–effect relationships and presents intervention points for school improvement toward success. The first phase is an organizational restructuring of two core routines: the school schedule routine and the school tracking routine, which shape and affect school staff behavior. The second phase is the priorities and values revealed in these behaviors and which shape the school as a learning environment. The third phase in school improvement is the institutional legitimacy derived from and reflecting the school’s priorities and values. All these phases are based on the principal as a crucial key player who turns the wheel.

Theoretically, the SSP model explains cause–effect relationships and indicates possible interventions and improvements. Practically, the SSP model can influence principal preparation programs, novice principal mentoring and serve as a roadmap for school improvement.