Power and politics and their interrelationship with management accounting change

The issue of organizational change has assumed central importance in business- and management-related research during the last two decades. The management literature also well documents the significance of power and politics in organizational change, and its implication at various hierarchical levels of an organization. Surprisingly, the management accounting literature boasts little work on power and politics, and its interrelationship with management accounting change process. The aim of this paper is to discuss the role of power and politics in organizational change, with direct implications for knowledge of management accounting change.

The introduction, management and assessment of change process at Barwon Water, a technology based water authority

Covers managing change through a multifunctional change model linking a corporate strategy, longitudinal and cross organisational strategic drivers to a suite of change processes integrated synergistically to optimise customer service and business efficiency. Testing, analysis and benchmarking provide conclusions about the utility of the model and implementation strategies, change objective attainment, the strategic focus, learning outcomes and output achievement efficiency.

Remembrance of things past? Change, development and paternalism

As part of a retrospective study of effects of organizational change on interpersonal relations, this paper discusses change talk among Australian employees of an American multinational manufacturing enterprise. Interviewees tended to feel pushed into change, discussing its effects in terms of the difficulties of adolescence and earlier experiences of sudden independence. Over time, what had been a simple and firm us and them division in intergroup relations between management and unions/workers had become more fluid and subtle, and perhaps more mature. Interview data are interpreted and then re-interpreted in terms of theories of team development, nostalgia, and paternalism. It is argued that each interpretation makes differing, but complementary, assumptions about the nature of time. If developmental, progressive assumptions of organizational change are relaxed, further attention can be given to theorizing and researching subtleties in talk of the past.

Changes in museum management : a custodial or marketing emphasis

In recent years museums have changed from being predominantly custodial institutions to becoming increasingly focussed on audience attraction. New emphasis is placed on museum-audience interactions and relationships. This change in the purpose and priorities of museums has impacted upon the nature of museum management. The recognition of new roles for museum directors and the need to appeal to differentiated audiences has created new challenges for previously traditional, custodial directors. This paper presents a conceptual framework for managing museums, taking account of the museum service context and the delivery of the museum service product. It then examines two museums, one in Ireland and one in Australia, both of which have a similar cultural history. The paper considers the different management styles for museum directors and how these different styles illustrate the changes in professional perspective from the traditional (a focus on custodial preservation) to the more current (a focus on educating and entertaining the public).

Managing organisational change

This text is for anyone attempting to navigate the minefield of acronyms, catchphrases, theories and principles associated with change management, and weaves together the research, models and practical examples that shape change amangement studies. Includes review questions, discussion questions and work assignments.

Strategies for successfully executing and institutionalising organisational change : a comparative study

This study examines the nature of change confronting organisations in Australia in the 1990s. Its aim is to investigate organisational strategies for managing the challenge of deliberate large-scale change, and to consider whether there is a 'critical change path' which every organisation must follow if it is to succeed in executing and institutionalising corporate-wide transformation. The research was conducted by carrying out in-depth case studies of three multinational companies operating in Australia. The case studies show a consistent pattern of corporate transformation in which companies adopt a range of strategies to implement and sustain effective change. These include fostering a climate for change; providing a clear vision for the future; promoting strong leadership; communicating the message for change consistently and repeatedly to all levels of the organisation; reinforcing the message through rewards and symbols; and ensuring change is institutionalised by promoting a capacity for continual adaptation and learning. These observations suggest that the pattern of corporate transformation can be depicted as a framework of steps which organisations must follow to enhance their prospects of institutionalising behavioural change. In this framework, the steps towards change are not uni-directional; they overlap and reinforce each other and should be revisited regularly to reinvigorate the message and sustain the momentum for change.

Organizational discourse and change : positions, perspectives, progress and prospects

It has been 10 years since The Journal of Applied Behavioral Science (JABS) published a special issue titled “Discourses of Organizing” (Vol. 36, No. 2, 2000) based on the then emerging field of organizational discourse. A decade on seems to be an appropriate juncture at which to reflect on the range of work produced and the general progress made and consider possible future directions. In addition to briefly taking stock of developments within the field, this opening piece provides an opportunity to introduce the subsequent articles contained in this special issue and locate them within the developing landscape of discursive contributions on organizational change. Given these broad aims, there are three main sections in this introductory article. First, the general trajectory and shifting patterns of “organizational discourse and change” contributions are considered and a way of thinking about different waves of engagement is presented. Then, in the second main section, the focus and general contribution of the articles presented in this collection are discussed. Finally, we conclude by speculating on emerging trends and the scope for further inquiry.

The professionalisation of stress management : health and wellbeing as a professional duty of care?

Workplace stress associated with ongoing processes of organizational change is a major occupational and public health concern. It is also a costly economic issue—both public and private. In this paper a framework will be used that draws on Michel Foucault’s genealogies of the Self to suggest that the management of stress by professionals—in a workplace environment increasingly characterized by the practices of risk management—emerges as a key element of the choices and responsibilities that frame what it means to be professional. To be (a) professional means to be a person capable of making choices and accepting responsibilities that are framed by a duty of care to manage one’s health and well-being to maximize organizational performance and effectiveness. The article will examine the ways in which transformations in the organization and practice of teachers’ work have witnessed large numbers of teachers being seen, and seeing themselves, as stressed. These understandings of teacher stress have provoked a number of strategies designed to encourage individuals to take care of themselves—and to take care of themselves in ways that will make schools more effective. The authors are concerned with understanding the processes that are at work which make it possible to imagine that it is a professional duty of care to manage one’s life in such a way as to be both balanced and effective in contexts of uncertainty and risk.

Communicating change in organizational restructuring: a grounded theory case study

Literature has shown that planned change is accompanied by excitement and hope. People affected by change require qualityinformation. Failure to communicate change may lead to resistance. This paper presents a change involving the amalgamation oftwo university faculties into one. Within the framework of a case study research design and the used of the ConstructivistGrounded Theory for data collection and analysis, the theme of communication during the change process is presented throughthe experiences and life accounts of faculty members involved and affected by it. The paper ends with useful suggestions forchange agents in today’s complex organization.

The impact of work settings on organisational performance measures in built facilities

A current facilities management discourse seeks to discover how the built environment promotes or retards organisational change. However, whether or not significant change arises at all is yet to be definitively established. Hence, a contribution to the school of thought in this direction is considered important. This research investigated organisational performance relative to innovative work settings. The aim of the study was to determine whether organisational performance and, hence, change are indeed brought about by innovative work settings. A sample of 102 work settings was studied, and several null hypotheses on innovative work settings and organisational performance were tested using the Kruskal-Wallis H test. Although subtle shifts were observed in the aspects of organisational performance that seem predicated on innovative work settings, to some extent the proposition that the physical properties and design of the workplace can influence organisational performance was validated.

`Zealotry or nostalgic regret`? women leaders in technical and further education in Australia : agents of change, entrepreneurial educators or corporate citizens?

Education has been restructured in many Western post-industrial nation states during the 1990s. The Australian Technical and Further Education sector (TAFE) has been particularly susceptible to discourses of responsiveness to the market and the new entrepreneuralism. This article explores how women have been repositioned in contradictory and ambiguous ways as the new entrepreneurial middle managers by existing and emergent discourses that circulated in and through TAFE organizations. In turn, it points to how discourses of change management and client responsiveness took on particular readings within specific institutional and professional cultures of the eight Technical and Further Education institutions (TAFEs). At the same time, the restructuring that arose from the corporatization of TAFE, in a highly gendered process, through the twin strategies of marketization and the new managerialism produced new possibilities for individual women educators who moved up into middle management. Yet these individual women were positioned within highly masculinist 'neo-corporate bureaucratic cultures' that co-opted their passion for the capacity of education to make a difference and incorporated these new entrepeneurial work identities.

Agency theory, national culture and management Control Systems

Management control system of an organization is the structured facet of management, the formal vehicle by which the management process is executed. In most organizations, systems exist for planning, organizing, directing, controlling and motivating. Depending on the level of appropriateness and quality of the management control systems, the task of management is either facilitated or hindered. The end goal of a management control system is achieving organizational objectives. Because employees (agents) do not always give their best efforts for achieving organizational objectives, management control systems need to strive for aligning goals of agents (e.g., employees, subordinates) with that of principals (e.g., senior management, owners). Agency theory and its extension, principal agent model, provide insights to the problem of goal congruence and suggest remedies, at least in the Western cultural context. Whether the agency theory presumptions, predictions and prescriptions are universally applicable is an important issue in management. Their validity in different cultural contexts is largely unknown. The available literature to date indicates the possibility that agency theory may not be valid in non-western cultures. However, further empirical research is needed in non-western cultures to shed more light to this issue.

Understanding transition towards information security culture change

Transitioning towards an information security culture for organisations has not been adequately explored in the current security and management literature. Many authors have proposed how information security culture can be created, fostered and managed within organisations, but have failed to adequately address the transition process towards information security culture change, particularly for small medium enterprises (SMEs). This paper aims to (1) recapitulate key developments and trends within information security culture literature; (2) explore in detail the transition process towards organisational change; (3) adapt the transition process with respects to the key players involved in transition and propose a transition model for information security culture change; and (4) consider how this model could be used by managers and employees of Australian SMEs. A major intention of this paper is to provide academic researchers and practicing managers with an understanding of the transition process towards achieving information security culture change within SMEs.

An audit of leadership styles in E-commerce

Inevitably the adoption of any new technology brings about change but e-commerce is significantly different in that it completely shifts global business into a fast-paced electronic environment. The old notions of management are totally ineffective and a new style, focused on "leadership”, is required – but what style of leadership? The findings of an audit on leadership styles indicate that organisations that have successfully integrated e-commerce have exhibited a unique approach. Using a change management matrix, which determines the impact of change versus leadership style within an organisation, 182 Australian managers were audited and positioned within this matrix. It was found that within the most successful organisations, leaders had a distinctive style that facilitated the appropriate change and established a conducive e-commerce environment.

Integrating job stress and social exchange theories to predict employee wellbeing

This research examines the organizational characteristics that contribute to employee wellbeing in public sector agencies that have undergone substantial organizational change. Two studies were undertaken, the first involving 2,466 police officers working in a statebased law enforcement agency, whereas the second comprised 1,010 occupationally diverse employees working in a State Government authority. The research was guided by a theoretical framework that begins with a model underpinning many large-scale job stress investigations—the job strain model (JSM)—and is expanded to incorporate widely used social exchange variables (i.e., psychological contract breach and organizational fairness). The results of hierarchical regression analyses from both studies confirm the value of the JSM. There was also strong support for extending the JSM to include the breach and fairness variables; however, proposed interactions between job demands and organizational fairness failed to add to the explanatory value of the model. The implications of these results particularly for public sector organizations that have undergone extensive reforms consistent with New Public Management are discussed.