‘Accounting Talk’ Through Metaphorical Representations: Change Agents and Organisational Change in Home-Based Elderly Care

This paper has analysed a change process within an organisation providing home-based elderly care. Using a theoretical framework from metaphor theory and insights from the literature on ‘accounting talk’, we followed how metaphorical representations of accounting were introduced and developed by the change agent. New core values and practices emerged within the home help unit that were in line with the ideas and inferences made by these accounting metaphors. The metaphorical representations of accounting concepts linked the unfamiliar domain of accounting to a more familiar domain, and provided rationales for organisational change. Our findings highlight the importance of change agents and ‘accounting talk’ for determining the trajectory of organisational change processes. The findings also suggest that metaphors are a potentially powerful tool for both changing organisational members’ general understanding of financial issues, and forging specific links between accounting concepts and work practices.     

Organizational change cynicism: The role of employee involvement

Organizational change efforts can bring about a range of outcomes: some intended, such as organizational survival and profitability, and some unintended, such as heightened levels of organizational change cynicism (OCC) among employees. This article focuses on processes for managing OCC: we examine the role of information sharing and involvement in decision making as ways to lessen employee reports of OCC. While both of these strategies have the potential to be effective, they rest on a significant assumption—namely, that employees will enthusiastically embrace any opportunities to become involved. In this research, we investigate this assumption through an analysis of the relationship between an employee's willingness to become involved (”active orientation”) on employee reports of their OCC. We find, using data from 1,214 public‐sector employees, that an active orientation toward involvement plays a significant role as a moderator in reducing employee reports of OCC. The findings suggest that HR practitioners concerned about OCC should encourage their line managers to adopt a participatory style of management (information sharing, involvement in decision making), especially in those workplaces where employees are more likely to embrace the opportunities for involvement. © 2008 Wiley Periodicals, Inc.     

Discourse and Audience: Organizational Change as Multi-Story Process

abstract    This article is critical of monological research accounts that fail to accommodate polyvocal narratives of organizational change, calling for more fully informed case studies that combine elements of a narrative approach with processual/contextual analysis. We illustrate how contrasting versions of the same change event by different stakeholders and by the same stakeholder for different audiences, raise theoretical and methodological issues in the analysis and presentation of data on organizational change. Our argument is that research narratives (that seek to develop understanding of change processes) are necessarily selective and sieved through particular discourses that represent different ways of engaging in research. They are authored in a particular genre and written to influence target audiences who become active co-creators of meaning. Organizational change viewed from this perspective is a multi-story process, in which theoretical accounts and guides to practice are authored consistent with pre-selected narrative styles. These, in turn, are purposefully chosen to influence target audiences, but this subjective crafting is often hidden behind a cloak of putative objectivity in the written and oral presentations of academic research findings.     

TOWARD A NEW CONTINGENCY APPROACH: THE SEARCH FOR ORGANIZATIONAL GESTALTS

Approaches that suffer from specification error and unwarranted generalizations are predominant among students of organizational adaptation and have resulted in fragmented and conflicting findings. The simplistic assumptions about organizations implicit in these approaches constrain the predictive power of findings and often prevent insights. It is argued that there exist complex Gestalts among environmental, organizational, and strategy-making variables, and that these Gestalts are relatively few and very different from one another both in terms of the scores of, and relationships among, variables. The Gestalts are expected to allow a richer, more complex, and multifaceted characterization of the process by which organizations adapt and change. They may also constitute enough structure in the data to yield more predictive findings. Some methodological approaches for identifying Gestalts are discussed [1].     

Sensemaking in organisations — towards a conceptual framework for understanding strategic change

When an organisation is facing dramatic change, shared and individual meanings are challenged and exposed to reconstruction. Thus, if we are to understand organisational change it is necessary to understand the meanings that prevail among the organisational members, as well as the processes whereby these meanings change and coincide. This paper develops a sensemaking perspective in order to generate a conceptual framework for increasing our understanding of strategic change in organisations. Four ideal types of meaning constitute the core of this framework. With the help of these ideal types, various meaning statuses that may be present within an organisation are described. In order to grasp the transformations from one ideal type of meaning to another, four processes of transformation are identified. A strategic change process in a university hospital is analysed. In this change process different ideal types of meaning are identified. A process of a transformation from one ideal type to another, driven by strong and powerful symbolic processes, is also identified.     

Perceptions of Workplace Spirituality among Professionals and Executives

As a new century begins, it is becoming increasingly clear that workers are experiencing a fundamental change of business world values, a change of paradigms as radical as the Age of Information. Corporate America and its employees are responding to a call for a deeper sense of purpose, a more significant sense of faith, and a renewed commitment to spirituality. This paper reports research that focuses on the relationship among the 3 key stakeholders in this new emphasis on spirituality: individual, organization, and work unit. Significant correlations were found to exist among 3 factors of spirituality and among 11 variables that were submeasures of the factors.     

Entrepreneurs learning together: The importance of building trust for learning and exploiting business opportunities

This longitudinal, qualitative case study examines trust-building processes and learning outcomes among entrepreneurs who participated in formal networks designed to develop competence and knowledge. This study is built on rich data collected through observation and video recordings made during network meetings and get-togethers. Additional data was gleaned from personal interviews with participating entrepreneurs. All data sources reveal on how trust develops and how entrepreneurs can use networks to learn and improve their capacity to exploit business opportunities. Studying how trust is built over time among entrepreneurs who demonstrate a low level of trust when they join the network, this study provides insights into micro-processes and important components of building trust. Findings suggest three processes that build commitment, companionship, and competence trust. Moreover, acknowledging the notion of social learning, the findings suggest that when entrepreneurs build trust with one another they can experience cognitive, emotional, and social changes by participating in a network. This may bring potential consequences for their exploiting opportunies. Implications for academics and managers are discussed.     

Spatial Dislocation and Affective Displacement: Youth Perspectives on Gentrification in London

Analyses of contemporary processes of gentrification have been primarily produced from adult perspectives with little focus on how age affects or mediates urban change. However, in analysing young people's responses to transformations in their neighbourhood we argue that there is evidence for a more complex relationship between ‘gentrifiers' and residents than existing arguments of antagonism or tolerance would suggest. Using a participatory video methodology to document experiences of gentrification in the east London borough of Hackney, we found that young people involved in this study experienced their transforming city through processes of spatial dislocation and affective displacement. The former incorporated a sense of disorientation in the temporal disjunctions of the speed of change, while the latter invoked the embodiment of a sense of not belonging generated within classed and intercultural interactions. However, there are expressions of ambivalence rather than straightforward rejection. Benefits of gentrification were noted, including conditions of alterity and the possibility to transcend normative behaviours that they found uncomfortable. Young people demonstrated the capacity to reimagine their relationship with the complex spaces they call home. The findings suggest a need to reframe debates on gentrification to include a more nuanced understanding of its differential impact on young people.     

An institutional perspective of public policy and network effects in the renewable energy industry: enablers or disablers of entrepreneurial behaviour and innovation?

This study extends theory on the effects of public policies stimulating technology demand and of industry network ties on firm-level entrepreneurial behaviour. We take an institutional perspective to develop a theoretical model examining the mechanisms through which public policies, regulatory uncertainty, and industry network ties affect firm-level entrepreneurial decision-making processes and the ability to introduce highly innovative products and to sustain superior performance. We focus on firm-level effects, which enables the study of the tension between institutional pressures of homogeneity and competitive pressures of heterogeneity for entrepreneurial decision-making processes in environments characterized by policy-induced market demands. To test our hypotheses, we draw on data from a large-scale survey among German renewable energy firms. Our results show that public policies can constrain firm innovativeness and risk-taking behaviour because they steer firms towards a more conservative attitude and discourage the pursuit of high-risk innovation projects. However, firms can counteract these influences and enhance their innovativeness by maintaining close network ties with research associations as we find that innovativeness and a highly innovative product portfolio are key success factors. In summary, these findings provide important implications for the study of public policy effects, industry network ties and entrepreneurial behaviour.     

Parameter estimation and bias correction for diffusion processes

This paper considers parameter estimation for continuous-time diffusion processes which are commonly used to model dynamics of financial securities including interest rates. To understand why the drift parameters are more difficult to estimate than the diffusion parameter, as observed in previous studies, we first develop expansions for the bias and variance of parameter estimators for two of the most employed interest rate processes, Vasicek and CIR processes. Then, we study the first order approximate maximum likelihood estimator for linear drift processes. A parametric bootstrap procedure is proposed to correct bias for general diffusion processes with a theoretical justification. Simulation studies confirm the theoretical findings and show that the bootstrap proposal can effectively reduce both the bias and the mean square error of parameter estimates, for both univariate and multivariate processes. The advantages of using more accurate parameter estimators when calculating various option prices in finance are demonstrated by an empirical study.     

A classification system for understanding individual differences in temporal orientation among processual researchers and organizational informants

This paper develops a classification system of temporal orientations in an effort to provide processual researchers with a framework for understanding the potential impact of temporal orientations on processual research methods and findings. In developing the classification system four general conceptions of time are reviewed, including physiological, objective, psychological, and socially constructed relative time. Specific dimensions of temporal orientation previously studied are identified, and additional dimensions are offered. It is suggested that temporal concerns are endemic to management and organizational processes, and that differences in temporal orientations among researchers and organizational informants should be considered when conducting processual research.     

Director co-option and future market share growth

This paper examines the effect of director co-option on product market outcomes. We find that future market share growth declines as executives co-opt more of the board. Co-opted directors also inhibit the product market benefits from cash reserves. These findings hold in a variety of robustness tests, sustaining the view that director co-option reduces product market performance. Our results further show that co-option leads to lower market share gains among firms whose industry rivals intensely change products and have higher borrowing capacity. Compared to their competitors, firms with more co-opted directors also allocate less internal resources to potential product differentiation strategies, but award executives more cash-based pay. Overall, our findings support the agency theory supposition that firms with co-opted boards lose market share ex-post.     

Managing risks in organizational purchasing through adaptation of buying centre structure and the buying process

Although risk issues have extensively been explored, studies on risk perceptions and risk management from a buying centre perspective are surprisingly few. In this qualitative study, purchase-related risk management by adapting buying centre structures and buying processes was examined through semi-structured interviews among 15 business organizations. The findings suggest that although organizations perceive risks in highly similar ways, notable industry-specific differences exist in how risks are tolerated and managed. In the case of heightened perceived risk, high-tech companies were found to rely more on informality and decentralization of decision-making in risk management, whereas more traditional manufacturing organizations managed risks by increasing centralization and formality.     

Global New Product Development Processes: Preliminary Findings and Research Propositions

This study examines the processes and routines firms employ for developing new global products. Observations from 13 Japanese, American and European multinational companies reveal that global new product development processes vary in terms of the involvement of overseas subsidiaries in project teams and the generation of new product concepts. In particular, when the knowledge about different product design requirements among overseas markets or plants is tacit, firms employ cross-national product development teams and use overseas subsidiaries as sources of new product concepts. Anchoring these findings on information processing theory, we develop a set of research propositions on global new product development processes and suggest directions for future research.     

Partner selection and university-industry linkages: Assessing small firms' initial perceptions of the credibility of their partners

As promoting the engagement of firms and universities through collaborative linkages gathers pace among policymakers, it appears to be pertinent to examine in more detail the mechanisms that underpin their formation. This paper examines the processes by which small firms assess the credibility of their potential partner when engaging in collaborative links with universities. Here, credibility is defined as the ability to deliver the promised knowledge and experience of a particular field when entering into a collaborative linkage with a university, and represents the firms' assessment of the usefulness of the university as a potential partner. The paper presents two main findings; firstly, the credibility of potential university partners is based around the realism, comprehensiveness, and specificity of their knowledge. Secondly, credibility appears to be judged at an individual rather than institutional level. The implications of these findings to theory and practice are also discussed.     

Corporate motivations for environmental sustainable development: exploring the role of consumers in stakeholder engagement

This paper examines the extent to which the end‐consumer appears to influence corporate behaviour towards reporting specific environmental management activities, through examination of environmental disclosures by the UK FTSE 100 companies. The paper also explores whether proximity to the end‐consumer is associated with particular motivations for environmental management – whether cost‐reducing or reputational benefits, hypothesizing that close‐to‐consumer companies (C2C) will have a greater focus on reputational benefits than their counterparts. The results established that C2C companies were significantly more active in particular environmental measures (climate change and management processes) than their counterparts. They were also more likely to undertake environmental activities for which there was no explicit cost‐reduction benefit, suggesting that reputation with consumers/society may be a particular business motivator for them. These findings are important to policy makers, government and investors in terms of identifying which companies are leading particular aspects of the corporate environmental agenda and understanding the driving forces for it. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

Understanding Configuration and Transformation through a Multiple Rationalities Approach

Why are some transformational change attempts implemented while others are rejected? This study suggests that patterns of underlying multiple rationalities commitments help to explain. Data from four periods of configuration and 11 transformational change attempts spanning a 40-year organizational history are analysed using a multiple rationalities framework. The findings suggest that transformational change attempts are ubiquitous, that transformational changes are more likely to be implemented if supported primarily by value-based rationality, and that organizational members' support for an incumbent configuration increases over time. The conclusion calls for a reconceptualization of configuration, and the inclusion of rejected change attempts in future studies of change and stability.     

Linking individual performance to business strategy: The people process model

During the last five years, a team of researchers has worked with the senior human resource (HR) teams of seven large companies with United Kingdom operations. This research initiative has focused on a number of aims, one of which has been to understand and model how business strategies are translated through human resource strategies and people processes into individual and organizational performance. This article summarizes the key findings, provides a map of how this translation takes place in these companies, and discusses why some people processes are more strongly linked to business strategy. © 1999 John Wiley & Sons, Inc.     

Exploring resistance in collaborative forms of governance: Meaning negotiations and counter-narratives in a case from the Danish education sector

This paper addresses resistance in studies about collaborative forms of governance. Although the literature discusses collaborative challenges, issues related to resistance are largely unexplored and mostly regarded as destructive. However, we argue for understanding resistance more dynamically – as a co-constructive aspect of collaboration. Drawing on extant resistance studies, we combine concepts of meaning negotiation and counter-narrative to examine power-resistance relations in a case study of collaborative forms of governance in the Danish education sector. The findings elucidate how resistance complicates, yet also co-constructs collaboration in governance processes; discursive struggles over meanings of collaboration and a quality model invoke power-resistance relations that destabilize a dominant narrative and enable counter-narratives, which influence future collaborative processes. Hence, we suggest understanding resistance as a constitutive feature in collaborative forms of governance, rather than a destructive obstacle. This contributes with empirical and theoretical insights into the complex role of resistance in collaboration and governance processes.     

Regional integration and dynamic adjustments: Evidence from gross national product functions for Canada and the United States

We estimate a translog Gross National Product function and test for endogenously determined structural change allowing for anticipated and lagged responses to regional trade agreements. We found that Canada embarked on a long transition path prior to the implementation of the Canada-U.S. Trade Agreement, a result reminiscent of Magee's (2008) results concerning RTAs’ trade creation effects. In contrast, the United States experienced an abrupt structural change a year after the North American Free Trade Agreement took effect. This reflects that smaller economies benefitting from larger changes in terms of trade are confronted to more complex adjustment processes than larger economies.