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An important component of managers’ behaviour is their perceptions of power. Suggests that an examination of managerial resistance might be one way in which questions relating to managers’ behaviour can be answered, particularly during periods of imposed organizational change. By applying the concept of ideology to both organizational and psychological structures, a comprehensive theory of managerial resistance is proposed that provides an integrated explanation of what, how and why managers resist. Tests this theory empirically by using individualism to examine the content of a number of interviews with middle managers. From the results, it appears that the development of such a framework is possible but it will need to be tested against the other ideologies of importance to the managers, managerialism, professionalism and gender. The complex interrelationships, both synergies and conflicts, between these will need to be explored in developing this theory further.

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