Citation
(2006), "Awards for Excellence", Journal of Accounting & Organizational Change, Vol. 2 No. 3. https://doi.org/10.1108/jaoc.2006.31502caa.001
Publisher
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited
Awards for Excellence
Outstanding Paper Award
"Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda"
Jane Broadbent and Richard LaughlinUniversity of London, UK
Purpose – There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead to and result from accounting change within organisations. There has also been a more limited interest in the interaction and interrelationship between these two literatures. In this paper, we explore these different literatures and provide a perspective on this extensive research. The contents are not intended to be a systematic summary of this voluminous literature but rather a recounting of our own views on how we have engaged with this material, as a precursor to thoughts on a future research agenda for these important issues. Design/methodology/approach – The paper starts by posing four questions related to organisational and accounting change, the answers to which circumscribe how these themes can be approached theoretically and empirically. Findings – Based on our answers to these questions we then move into perspectives on understanding organisations, understanding organisational change and understanding accounting change within an organisational change context. Practical implications – From this analysis the paper concludes with some suggestions on a possible future research agenda on these important organisational issues. Originality/value – The paper contains a detailed summary of others work with the authors' own original thoughts and conclusions.
Keywords Accounting change, Hamermasian critical theory, Organizational change
www.emeraldinsight.com/1832-5912.htm/10.1108/EUM0000000007302
This paper originally appeared in Volume 1 Number 1, 2005, pp. 7-25, of Journal of Accounting and Organisational Change; Editor, Zahirul Hoque