...Natasha Winkler-Titus; Anne Crafford Purpose This paper accounts for radical unplanned change driven by marginalized workers at the society-organization intersection in an emerging market context (South Africa). The purpose is to provide a contextual understanding of radical organizational change...

... 11 2023 04 06 2024 22 07 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Management control Organizational performance Critical success factors Reporting Organizational change Business intelligence Digital...

...Fabiano Siqueira de Oliveira; Octávio Ribeiro de Mendonça Neto; Jose Carlos Tiomatsu Oyadomari; Claudio de Araújo Wanderley Purpose This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design...

...Nizar Mohammad Alsharari; Bobbie Daniels Purpose The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting...

...Nizar Mohammad Alsharari Purpose This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization...

... Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only 10-K Cumulative abnormal stock returns Disclosure strategy Key phrases n-grams Organizational change Risk disclosures United States Securities and Exchange Commission (SEC) Stepwise regression analysis...

... an integral conceptual framework for its comprehension and offer company managers a holistic view of transformation and its complexities. The topic of organizational change and the way in which this occurs has been of interest to academics and practitioners alike, and has been studied for many years...

...) and dynamic environments (Davis and Pesch, 2013), both of which conditions have reciprocal and comparative aspects similar to psychological contracts. Job insecurity Whistleblowing Organizational change Psychological contract Ethics fraud Reporting intentions Notwithstanding sustained...

... and strategic flexibility and employee empowerment. Organizational change Public sector Organizational performance NPM MCSs Organizational dynamic capabilities Public sector organisations in many western and developing countries experience significant operational challenges, including...

... is analysed with the concept of informal help. It also highlights the social dimension of performance. Communication Social capital Organizational change Effort Help Wage In a context of modern global economies, encompassing technological advancement and a sense of unpredictability at work...

... me I’m not good enough. I want to determine my own future. I want to live an ordinary, simple life inside [the] music. I want to – belong […] (from Ingmar Bergman’s ‘Saraband’, my translation). Performing arts Accountability Identity Case study Organizational change The paper combines...

... management often trigger negative emotional responses; the moral foundations theory is then used to identify the typical categories of emotional responses that may result in resistance to organizational change; and the ordonomic approach to business ethics is built upon to substantiate the diagnosis...

... focused on single factors that might influence the perception process, this study assumes a holistic view on the cognitive model and provides more detailed and specific mechanisms on a perceptual gap. Perception Decision-making Strategic management Organizational change Managerial cognition...

...Matthias Wenzel; Jochen Koch The logic of “entity-based theorizing” consists of three parts. First, entity-based theorizing is based on the assumption that organizational change can be conceived as an entity, that is, as a “thing” that researchers can describe and label as a unified concept...

... ground for operationalization and systemic evaluation of such interventions. As a result, even though it was implicitly presumed that policy implementation depended on organizational changes taking place in a large number of organizations, a conceptualization of the exact ways of how to ensure and assess...

.../approach was constructed by combining specific aspects of widely known management accounting and organizational change frameworks. The theoretical premise was based on the old institutional economics component of institutional theory. As such, this study used the case study method to examine and analyze...

... Limited Licensed re-use rights only Organizational change IT investments IT paradox Return on IT investments There is an extensive belief that investment in information technology (IT) improves firm performance; however, empirical evidence has not been conclusive (Tambe and Hitt, 2012...

... by which individuals produce and reproduce their material subsistence, organize time and space, and produce meaning to their social reality. Rafael Heinzelmann can be contacted at: rheinzelmann@gmail.com Cost and managerial accounting Organizational change ERP systems SAP Germanic...

... conditions. Germany Management accounting Spain Organizational change Actor-network theory Cross-national research This paper examines differences in relation to the involvement of management accounting (MA) in corporate decision-making in German and Spanish companies. In this way...

... and consolidating of support functions from several agencies into a stand-alone organisation with the singular objective of providing services as efficiently and effectively as possible (Aksin and Masini, 2008). Control Management control Organizational change Actor-Network theory Strategic change SSC...