e-journal
GAOC 2008 conference issue:accounting’s role in organizational change
Purpose – The purpose of this paper is to introduce and review papers incorporated into this special
issue of the first biennial conference of the Global Accounting and Organisational Change.
Design/methodology/approach – A textual analytical approach is adopted to review the selected
papers.
Findings – A variety of themes emerge from the subject papers, including institutionalisation of
organizational and accounting processes, top management and employee support for effective change
processes, employee resistance to change, determinants of change, and economies of scale.
Practical implications – Findings reported in this special issue will provide organizational
practitioners with better understandings of the effectiveness of the change process.
Originality/value – Findings reported here will enhance the theoretical understandings of the
adoption and successful implementation of organizational innovations including accounting.
Keywords Accounting, Organizational change, Performance management
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