...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...

... 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 transformation entails an organizational shift...

...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...

... ; Hope et al., 2016 ; Kravet and Muslu, 2013 ; Miihkinen, 2013) [ 1 ]. 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...

..., iterative process (Fredberg and Pregmark, 2017). Similarly, it is hoped that this proposal will provide 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...

... , J.F. and Lightle , S.S. (2005), “ Using cultural audits to assess tone at the top ”, The CPA Journal , Vol. 75 No. 2 , p. 6 . Chaudhry , A. and Song , L.J. (2014), “ Rethinking psychological contracts in the context of organizational change: the moderating role of social...

... 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...

... and social interactions at the workplace. The link between the formal organisation and the informal social structure is analysed with the concept of informal help. It also highlights the social dimension of performance. Communication Social capital Organizational change Effort Help Wage...

... study Organizational change I want to be a musician in an orchestra. I want to live enclosed in a body of resonance, in that immense united effort. I don’t want to sit on a podium, alone and deserted. I don’t want other people coming to me and telling me I’m not good enough. I want to determine...

...; Shin et al., 2012 , p. 727 and Zhang and Rajagopalan, 2010 , pp. 342-344). This has led to a critical discussion emerging in the field of organizational change (Burnes and Cooke, 2012 , pp. 1416-1417; Ford et al., 2008 ; Oswick et al., 2005 , p. 384; Sturdy and Grey, 2003...

...Martin Weiss; Christina Wittmann Perception Decision-making Strategic management Organizational change Managerial cognition Environmental uncertainty This study not only highlights the existence and the severe consequence of a misperception of environmental conditions, but also...

... to hinge on the effective induction of specific, lasting organizational changes within the boundaries of autonomous organizations. The most widely pronounced example of this interrelation is perhaps the challenge of sustainability: the interactions of human societies with the natural environment...

...Matthias Wenzel; Jochen Koch Figure 1. Challenges of entity-based theorizing in the field of organizational change Matthias Wenzel is corresponding author and can be contacted at: mwenzel@europa-uni.de © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re...

.../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...

... 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 ; Stoel and Muhanna, 2009...

... Organizational change ERP systems SAP Germanic Accounting logics Accounting practices Institutional logics Enterprise resource planning (ERP) systems are in widespread use in large organizations. ERP systems claim to enable organizations to handle their dispersed activities by defining a unified...

... Management accounting Spain Organizational change Actor-network theory Cross-national research While an increased interest in CMA studies with a geographic focus on Europe has been identified in recent years (Endenich et al., 2011), Spanish MA has rarely been analyzed in an explicitly...

...Daniel Harritz Control Management control Organizational change Actor-Network theory Strategic change SSC This paper makes the following three main contributions to the literature. First, it shows how stability and uncertainties related to the implementation and closure of SCD...