Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company

Sharma, Umesh; Lawrence, Stewart; Lowe, Alan

doi:10.1016/j.mar.2010.03.005

Cited by 113 publications

(162 citation statements)

References 63 publications

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“…Macro view on the stages of the diffusion process based on neo-institutional sociology, analyzing ideas, discourses, and techniques as ascendants of internalization Sharma et al (2010) Dynamic perspective on changes and introduction of major stakeholders in the change process ter Bogt and van Helden (2000):…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

“…The concept of Burns and Scapens (2000) analyzes accounting change as a dynamic process (ter Bogt & van Helden, 2000). This also applies to the framework of Sharma et al (2010), which enables a dynamic representation of the institutionalization process. Regarding the dynamic process requirement, Dillard et al (2004) visualize the institutionalization process in a recursive way.…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

“…Although they do not provide a detailed process-oriented framework, Cunningham and Kempling (2010) consider public stakeholders as relevant factors in their change principles. Sharma et al (2010) integrate the stakeholder perspective explicitly into their framework. By recognizing higher levels of social, political and economic issues, Dillard et al (Dillard et al, 2004) provide a platform for stakeholders, although they do not explicitly incorporate them into their framework.…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

“…Three of six frameworks fully match two requirements of SOEs. This leads to the selection of the following three articles as basic elements of the conceptual framework for management accounting change in SOEs: Burns and Scapens (2000), Cunningham and Kempling (2009) and Sharma et al (2010).…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

“…The framework of Sharma et al (2010) also contains institution as an element to incorporate the state of persistent structures. The state of fundamental change according to Burns and Scapens (2000) is comprised via process reproduction as well as institutionalization, which form the transition into the new institution.…”

Section: Organizational Transformation Framework For It Departments Imentioning

confidence: 99%

See 4 more Smart Citations

How to Overcome Transformation Barriers in IT Departments of State-Owned Enterprises

Ertl¹,

Herzfeldt²,

Krcmar³

2018

JPAG

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This paper develops a framework for analyzing organizational change in information technology (IT) departments of state-owned enterprises (SOEs) and applies that framework to a case study of a German airport that is majority-owned by the German federal government. Specifically, we derive a framework from literature to systematically identify transformation barriers for introducing new enterprise resource planning (ERP) systems and business processes in IT departments of SOEs. This framework is based on the punctuated equilibrium model and considers dynamic process incorporation, explicit stakeholder integration, a detailed representation of the change process, and characteristics of public employees as main factors. We then apply the framework in a case study research approach and show how the ISSN 2161-7104 2018 http://jpag.macrothink.org 87 framework allows identification of transformation barriers hidden to management but involved in the organizational change process (e.g., required change of organizational structures, required change of service-level-agreements). The framework can be a valuable tool for both researchers and practitioners to actively shape the effects of organizational transformation in SOEs and to identify factors that influence the change process. Journal of Public Administration and Governance

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Section: Journal Of Public Administration and Governancementioning

confidence: 99%