e-journal
The story of a schizoid organization
It is acknowledged in the accounting literature that accounting can play powerful roles in processes of organizational change (for example, Broadbent,1992; Hopwood, 1987, 1990; Laughlin, 1991). The need has been expressed also for further examples to be provided which develop our understanding of these
roles and the nature and dynamics of organizational change (for example Hopwood, 1987, 1990; Laughlin, 1991). This article reports on an extensive field study and contributes to an understanding of the above issues by providing: • a case study of the roles of accounting and the accountant in a particular
organizational change process; • an analysis of these roles and the nature and dynamics of change,
including power at work in a change-resistant context, against the framework of existing skeletal theoretical models (Hopwood, 1987, 1990; Laughlin, 1991); • an example of a “middle-range thinking” approach (Laughlin, 1995) to research and an example of how a fully participant field role might be
necessary to uncover rich data about the dark side (Kets de Vries and Miller, 1984) of organization and to extend existing theoretical models.
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