e-journal

Strategies for change: adaptation to new accounting conditions

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Purpose – The purpose of this paper is to identify middle managers’ strategies during changed
accounting conditions.
Design/methodology/approach – Middle managers from hospitals, primary care and community
care were interviewed about their strategies during change processes. Each middle manager selected
changes that had played the greatest part in a ten-year period.
Findings – Each change was dominated by one strategy that corresponded to the tactics of middle
managers during change. They questioned new control models, they experimented with smart budget
strategies and they implemented new IT technology. These strategies formed transitions in a
continuous circular change model based on Hinings and Malholtra. The study points to two key
findings. First, strategies that can be perceived as irrational are organised within a context of plausible
explanations; and second, middle managers in public organisations are likely to adopt innovations
supported by management policy voluntarily and to question or even reject those prohibited.
Research limitations/implications – Criticism may be directed towards the fact that the
theoretical model presented in the analysis has an element of determinism. In the model, the managers’
control strategies are given limited influence. The theoretical model’s strength is that it measures the
development in slow-to-change public organisations with long histories and deeply rooted practices.
Practical implications – The results can be used to understand the motives of the middle
managers’ strategies for change. It provides support to management that hesitates between defending
a well-established but criticised organisational model, and implementing new and untested
approaches.
Originality/value – Theoretical change models frequently originate from a management
perspective or differentiate between “top-down” and “bottom up” change. In this paper, change is
regarded as a generalised process where different phenomena are connected. This forms a circular
model that moves between stable phases without change and transformative phases of major change.

Keywords Sweden, Health services sector, Organizational change, Accounting, Middle managers,
Management strategy

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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., 2012

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 8 No. 1, 2012 pp. 41-61

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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