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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 innovation…

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

Article
Publication date: 1 June 1997

James L. Price

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to…

16641

Abstract

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.

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International Journal of Manpower, vol. 18 no. 4/5/6
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 1 October 2005

Jesse F. Dillard and Linda Ruchala

Sees to argues that administrative evil is inherent in the administrative hierarchies currently governing work organizations, and to explore the means by which instrumentally…

4014

Abstract

Purpose

Sees to argues that administrative evil is inherent in the administrative hierarchies currently governing work organizations, and to explore the means by which instrumentally rational processes morph into administrative evil.

Design/methodology/approach

A critical theory methodology for identifying and describing administrative evil is outlined.

Findings

Administrative evil refers to the use of technology, professionals, and hierarchical organizational structures in ways that divorce collective actions from their moral context. The role of technical accounting expertise, manifested as various devices, facilitates “ordinary” human beings' “rational” participation in “administrative evil” through a series of technically competent and instrumentally rational decisions, facilitated by information technology.

Research limitations/implications

Divorcing actions from their moral context removes a sense of personal responsibility and accountability on the part of the organizational participants and renders public interest considerations captive to prevailing ideology and social structures.

Practical implications

By better understanding the facilitating processes of administrative evil, possibly one can begin to develop alternative criteria that empower individuals to circumvent the negative consequences of instrumental rationality and enable them to act more responsibly in the public interest.

Originality/value

Critical theory is used in better understanding administrative evil and in developing strategies for change.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

The mechanistic-organic assumptions of SF address those organizational factors related to structural arrangements, contextual factors, job-task work activities, and human…

Abstract

The mechanistic-organic assumptions of SF address those organizational factors related to structural arrangements, contextual factors, job-task work activities, and human resources management policies. Organizations adopt structures and procedures in search of legitimacy and institutionalization (Riebero & Scapens, 2006, p. 96). Structures manifest themselves in centralized (mechanistic) and/or decentralized (organic) forms. These structures can be loose or tightly controlled; they can involve independent or interdependent tasks. These conditions have a direct impact on the operation of management information and control systems that will, in turn, impact organizational learning and process innovations, which, ultimately, affects organizational performance.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

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 literature…

3455

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

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and…

Abstract

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Abstract

Details

Local Government Shared Services Centers: Management and Organizations
Type: Book
ISBN: 978-1-83982-258-2

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

95874

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 1 March 2007

Md. Awal Hossain Mollah

Administrative Decentralization seeks to redistribute authority, responsibility and financial resources for providing public services among different levels of government…

Abstract

Administrative Decentralization seeks to redistribute authority, responsibility and financial resources for providing public services among different levels of government. Administrative Decentralization is the transfer of responsibility for the planning, financing and managing of certain public functions from the central government and its agencies to field units of government agencies. This paper will search for a common theoretical framework of decentralization, then analyzes and assesses the initiatives for decentralization of administration that have been constructed after the emergence of Bangladesh. The major issues and problems of implementation of the decentralization policies in Bangladesh are also discussed suggesting policy measures. This paper is analytical in nature.

Details

International Journal of Organization Theory & Behavior, vol. 10 no. 1
Type: Research Article
ISSN: 1093-4537

Article
Publication date: 1 January 1982

WILLIAM S. SIMPKINS

A study of the published statements of Australian school administrators revealed that two distinctive configurations of power and service relationships are projected in their…

Abstract

A study of the published statements of Australian school administrators revealed that two distinctive configurations of power and service relationships are projected in their publically presented images of state school administration as it relates to government and the public. A previous Traditional Centralist‐Unity configuration is now being replaced by an Emergent Devolution‐Diversity conformation. Analysis was directed to (a) understanding the significance of the two images in terms of their function as public communications, and (b) accounting for the shift in the imagery in the light of pressures for change, the way administrators are interpreting change as turbulence, and the projection of counter images incorporating critiques of government school systems. To help organise analysis, it was assumed that images of system administration have the potential to communicate: 1. information, 2. explanation, 3. judgements and value positions, 4. statements designed to advance sectional interests, and 5. themes and persuasive symbols. It was also assumed that the shift in the public images of administrators may be studied in the way their images relate to three basic sources of administrative tension: tensions which arise from problems of meaning, problems of aspiration, and problems of practice.

Details

Journal of Educational Administration, vol. 20 no. 1
Type: Research Article
ISSN: 0957-8234

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