This paper proposes a framework for understanding the concept of a learning organization from a normative perspective. A questionnaire was developed to operationally measure the…
Abstract
This paper proposes a framework for understanding the concept of a learning organization from a normative perspective. A questionnaire was developed to operationally measure the described management practice attributes of a learning organization. Using a sample of four organizations and 612 subjects, support was found for three a priori predictive hypotheses derived from a conceptual framework. Implications of the results and further empirical research are discussed, especially for linking learning organization attributes to performance using larger samples and multiple measures.
Multiculturalism is now one of the greatest challenges in the Western society. It supposes a deeper awareness of the various cultures involved in a given society. Of course, the…
Abstract
Multiculturalism is now one of the greatest challenges in the Western society. It supposes a deeper awareness of the various cultures involved in a given society. Of course, the well‐known cultural and ethnic groups must basically be involved in such a social change. But, since the arising and growth of business ethics as a field of research, the business world as a social institution has revealed itself as a complex network of subcultures. So, the “organizational culture” has become an “a priori concept” in business ethics. Although many researches deal with corporate culture, very few authors emphasize its structural elements. A systemic view of the organizational culture expresses how we cannot develop a corporate ethics without at least a “fore‐understanding” or, at best, a critical judgment on the organizational culture of a given corporation. I will describe the four subsystems of the organizational culture and their ethical implications.
Presents data from a study of planned organizational redesign tochallenge several assumptions underlying theories of planned change.Describes and analyses the experience at…
Abstract
Presents data from a study of planned organizational redesign to challenge several assumptions underlying theories of planned change. Describes and analyses the experience at Worldwide Action for Development, an international organization with the characteristics of an organized anarchy, to establish a divisional structure based on the location of its programme offices. This case shows how directed change can evolve over the course of implementation and result in unanticipated outcomes. Considers the implications for how planned change can be understood and implemented when circumstances undermine the validity of modernist assumptions about how or why organizations change.
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Ana Carolina Pimentel Duarte da Fonseca
The purpose of this paper is to analyse the neutrality of a management control approach and verify if it incorporates North‐American values.
Abstract
Purpose
The purpose of this paper is to analyse the neutrality of a management control approach and verify if it incorporates North‐American values.
Design/methodology/approach
The paper applies a discourse analysis methodology to make evident the North‐American values involved in legitimating the rationality embedded in the practices of a management control approach.
Findings
The approach imposes North‐American values as the best choice, pretending to be neutral and context‐independent.
Practical implications
The paper calls attention to the need to contextualise imported management knowledge supposed to be technical, neutral and universal.
Originality/value
The paper contributes to the process of revealing the reproduction of Anglo‐Saxon ideologies in organisational knowledge transferred to Latin America.
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The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models developed in the field of organizational theory and the performance measurement…
Abstract
The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models developed in the field of organizational theory and the performance measurement models presented within the management accounting literature. The specific evolution of these two complementary streams of research stemming from two different fields of research are reconciled and integrated by analyzing their convergences and divergences. As a response to theoretical and practical pressures, the evolution of OE models reflects a construct perspective, while the evolution of performance measurement models mirrors a process perspective. Performance measurement models have moved from a cybernetic view whereby performance measurement was based mainly on financial measures and considered as a component of the planning and control cycle to a holistic view based on multiple nonfinancial measures where performance measurement acts as an independent process included in a broader set of activities. This paper contributes to the performance measurement literature by establishing the origins of the performance measurement models and by shedding light on unexplored fertile areas of future research.
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Matthew W. Ford and Bertie M. Greer
Planned organizational change has been viewed from a variety of conceptual perspectives, and a plethora of variables that impact the change process have been proposed. However…
Abstract
Planned organizational change has been viewed from a variety of conceptual perspectives, and a plethora of variables that impact the change process have been proposed. However, few empirical studies have investigated the relationships thought to exist among change process variables. Drawing from questionnaire‐based data obtained from managers involved in the implementation of change, we evaluate three plausible change model configurations using multivariate methods. Findings from the study support a dynamic change process configuration over a direct effects model. Results, discussion, implications and direction for further research are offered.
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Presents a case study of intellectual capital within the police service of the UK. Describes the acquisition and maintenance of intellectual capacity through five mechanisms and…
Abstract
Presents a case study of intellectual capital within the police service of the UK. Describes the acquisition and maintenance of intellectual capacity through five mechanisms and explores the ways in which the utilization of intellectual capacity is reported. Makes two contributions to the emerging debate on intellectual capital. First, differentiates intellectual capital as an investment in the stock of knowledge from intellectual capacity as the flow or utilization of that knowledge. Second, emphasizes the difference between the (instrumental) value of intellectual capital in pursuit of purposes and the (representational) value of intellectual capital as contained in published reports. Concludes that intellectual capacity is essential for the police to prevent and detect crime, and to maintain public order, road safety and the confidence of the public. Despite the limitations of traditional accounting measures, the paper argues that those who report performance should value intellectual capital rather than be concerned with reporting its value through financial or quantitative metrics.
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Victor J. García‐Morales, Antonio J. Verdú‐Jover and Francisco Javier Lloréns
The purpose of this paper is to take an in‐depth look at the differences in learning based on the nature of the process, analysing the influence of CEO perceptions of personal…
Abstract
Purpose
The purpose of this paper is to take an in‐depth look at the differences in learning based on the nature of the process, analysing the influence of CEO perceptions of personal mastery, shared vision, environment and strategic proactivity on the learning level.
Design/methodology/approach
This investigation drew up a structured questionnaire to better understand how CEOs face learning issues. A series of χ2, t‐tests, Harman's one‐factor tests, correlations, and regression analyses were used. The hypotheses are tested using data from 239 firms located in Spain.
Findings
This investigation shows the influence of CEO perceptions of several strategic factors and capabilities (personal mastery, shared vision, environment and strategic proactivity) in single‐ and double‐loop learning and the influence of this learning level on organizational innovation and performance. It adds theoretical and empirical arguments to the two main learning levels in the literature.
Originality/value
The research provides empirical evidence that: personal mastery and a stable environment have a positive and significant impact on the generation of single‐loop learning; personal mastery, shared vision, ambiguous environment and strategic proactivity have a positive and significant influence on the generation of double‐loop learning; and both learning levels affect the generation of greater organizational innovation and performance.