Search results

This conceptual paper aims to present a new, integrated model for change readiness that focuses on affective sensemaking among intra-organizational members. Change processes are often hindered by lack of preparedness, which can be justified by organizational members' emotional resistance to change and divergent understandings of its meaning. Our paper proposes a normative model depicting the interactive process between middle-managers and employees until convergence of meaning is achieved and the organization is ready to change.

The authors offer a conceptual process model that describes how employees prepare for organizational change. The model illustrates how emotionally laden narratives enable employees to make sense of organizational change communicated by middle managers.

The sensemaking process is initiated by the negative emotions employees often experience when organizational change is first presented. Then middle managers must transform the negative felt emotions into positive valence via the strategic use of narratives that contain an affective component. This is done to increase the likelihood that convergent sensemaking takes place. Until this stage, intra-organizational members holding different perspectives about the need to change, engage in discussions in which the conflicting views are supported by the instrumental and systematic use of emotional tools with different valence.

First, we contribute to the change readiness literature by offering a detailed process for managers to influence individual readiness for change in their organizations. Our paper proposes a normative model depicting the interactive process between middle-managers and employees until convergence of meaning is achieved and the organization is ready to change. Future work needs to empirically test our model.

We contribute to the sensemaking literature by integrating positive and negative valence into the process for understanding organizational change. Finally, we contribute to our practical understanding of convergent sensemaking processes through the strategic use of narratives in organizations.

Our paper proposes a normative model depicting the interactive process between middle-managers and employees until convergence of meaning is achieved and the organization is ready to organizational and social change.

Our main contributions are three-fold. First, we contribute to the change readiness literature by offering a detailed process for managers to influence individual readiness for change in their organizations. Secondly, we contribute to the sensemaking literature by integrating positive and negative valence into the process for understanding organizational change. Finally, we contribute to our understanding of convergent sensemaking processes through the strategic use of narratives.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.