From physical to accounting control: a study of accounting change resistance

Wahyudi, Imam

doi:10.1108/18325910910963445

Cited by 9 publications

(7 citation statements)

References 44 publications

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“…This finding is also supported by Ahmad et al (2012). Regarding resistance to change, Wahyudi (2009) reveals that a system change that violates existing cultural norms fails to have an impact on CAS, as a new system with a technical, efficiency-based accounting system only produces chaotic managerial practices and degrades organisational services, as it is argued that the new system alienates staff because of non-acceptance issues. Overall, the conclusion of Wahyudi’s research (2009) has strategic implications for adopting and implementing CAS effectively in Sri Lanka.…”

Section: Resultsmentioning

confidence: 99%

Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka

Nagirikandalage

Binsardi

2017

MAJ

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Purpose The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka. Design/methodology/approach Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories. Findings A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS. Practical implications This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka. Originality/value The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.

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Section: Resultsmentioning

confidence: 99%

Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka

Nagirikandalage

Binsardi

2017

MAJ

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“…Muitos estudos suportam a teoria de que um novo sistema poderá encontrar difi culdades porque contradiz uma cultura existente, afi rma Wahyudi (2009). O autor também apresenta que uma mudança no sistema de controle pode violar normas culturais existentes impactando as práticas gerenciais e os processos de decisão.…”

Section: Análise E Discussão Dos Resultadosunclassified

Cultura organizacional e o processo de planejamento e controle orçamentário

Heinzmann

Lavarda

2011

Rev. contab. organ.

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O processo orçamentário é uma etapa de planejamento de uma organização em que os aspectos com relação à cultura empresarial precisam ser observados. O ensaio teórico teve como objetivo analisar os estudos empíricos que relacionam a cultura organizacional e o processo de planejamento e controle orçamentário, em que se buscou identifi car as variáveis de cultura organizacional, do processo de orçamento e o método de pesquisa. Os artigos continham as palavras culture e accounting, culture e budget, culture e budgeting control system no título, resumo ou palavras-chave. O termo culture e os demais deveriam estar mencionados de forma articulada. Observou-se convergência nos pontos: variáveis da cultura nacional e organizacional; em algumas variáveis do processo de orçamento, como o planejamento; participação no orçamento; ênfase no orçamento; desempenho geral e desempenho gerencial; método de pesquisa, por meio de elaboração de hipóteses e na utilização de adaptações de instrumentos de outros autores. O ensaio teórico serve como ponto de partida para futuras pesquisas.

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“…Literature review Researchers have used different disciplines in the context of change as follows: crosscultural aspects (Fagenson-Eland et al, 2004), knowledge management (Imran et al, 2018), accounting practices (Wahyudi, 2009), economic growth (Ukpata and Olukotun, 2008), psychological aspects (Passmore et al, 2013), environments (Yeganeh and Glavas, 2008) and strategic management (Dufour and Steane, 2006). Many studies have highlighted high failure rates during workplace changes such as 40, 70 and 93 per cent (Beer and Nohria, 2000;Decker et al, 2012;Balogun and Hailey, 2004).…”

Section: Mrr 439mentioning

confidence: 99%

Understanding the role of social media in organizational change implementation

Naeem

2020

MRR

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Purpose The purpose of this study is to identify the role of social media in implementing effective organizational change. The study illuminates how social media applications support the antecedents of organizational change in the workplace. Design/methodology/approach The study followed an interpretive approach based on qualitative design and grounded theory using 41 non-directive and semi-structured interviews with change leaders and change recipients. These respondents were chosen using purposive sampling and thematic analysis was then performed using NVivo 11-Plus software. Findings This research highlights how social media applications can be used to overcome the challenges of organizational change implementation. The findings of the study illuminate various emerging themes such as social media applications are beneficial for fostering knowledge sharing about change processes and enhancing effective communication during change formulation and implementation. It can increase the level of trust and participation in decision-making and decrease the level of resistance to change. Also, it can enhance the level of support for change acceptance in the workplace. Practical implications Social media application (SMAs) are helpful to foster informal, constructive and relevant discussion with respect to routines organizational tasks, employee concerns about new changes, information about job security and financial and non-financial benefits after change implementation. The effective and efficient use of SMAs helps organizations to foster knowledge amongst employees and they can address various critical issues i.e. employee uncertainties about change initiatives, social consensus on the solution of problems and interactive communication among social actors within a network. Originality/value The study represents an effort to explore seldom-researched aspects such as the role of social media in the context of change formulation and implementation at the workplace. Social media applications have become popular across the world and the speed of their usage is rising day by day, but their real contribution toward organizational change has not yet been fully understood.

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From physical to accounting control: a study of accounting change resistance

Cited by 9 publications

References 44 publications

Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka

Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka

Cultura organizacional e o processo de planejamento e controle orçamentário

Understanding the role of social media in organizational change implementation

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