e-journal

Organisational change and innovation in small accounting practices: evidence from the field

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Purpose – The purpose of this paper is to explore the nature of context specific issues and challenges
facing small accounting practices (SAPs) in Australian regional and rural centres. It is argued that
these firms face a dynamic and continuously changing environment which requires strategic
responses on the part of SAP owners. The paper explores how SAPs accommodate and respond to
their contextual environment, and in turn, shape that environment.
Design/methodology/approach – This paper adopts a qualitative case study research approach
involving the review and analysis of the prior literature and relevant archival documents, and
semi-structured interviews with the key SAP owner/managers.
Findings – The findings suggest that SAPs adopt innovative strategies and structures. The SAPs in
this study were generally found to be resilient and dynamic in responding to the changes in their
contextual environment. Significant differences between SAPs were also found, particularly on how
they addressed contextual uncertainties.
Research limitations/implications – This is a case study research on SAPs in rural and regional
centres. Any generalization of the conclusions from this study should be undertaken with care, even
though there are similarities between SAPs operating in rural and regional centres and those operating
in large metropolitan areas.
Originality/value – This paper makes an important contribution by highlighting the SAPs’
responses depending on their contextual environment.

Keywords Organizational change, Innovation, Accounting firms, Small enterprises

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 6 No. 4, 2010 pp. 460-476

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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