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From entity to process: toward more process-based theorizing in the field of organizational change

Matthias Wenzel (Department of Management and Organization, European University Viadrina, Frankfurt, Germany)
Jochen Koch (Department of Management and Organization, European University Viadrina, Frankfurt, Germany)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 5 March 2018

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Abstract

Purpose

The purpose of this paper is to make a case for more process-based theorizing in the field of organizational change.

Design/methodology/approach

To emphasize the importance of a process perspective on organizational change, this paper challenges the prevalent theorizing approach that treats organizational change as entity and argues that process-based theorizing can help researchers gain a better understanding of organizational change.

Findings

To direct future research toward more process-based theorizing, this paper proposes a systematic four-step procedure for the analysis of qualitative data that helps researchers theorize organizational change from a process perspective.

Originality/value

Overall, this paper contributes to theorizing efforts in the field of organizational change by offering a reflective account on the challenges that entity-based theorizing entails, strengthening the position of process-based theorizing in light of these challenges and providing an outlook on how scholars can develop theoretical insights on organizational change from a process perspective.

Keywords

Acknowledgements

The authors thank the editors of this special issue and two anonymous reviewers for their thoughtful guidance. Furthermore, the authors are indebted to Christopher Grey, Ilaria Orlandi and John Damm Scheuer for insightful comments on earlier versions of the manuscript.

Citation

Wenzel, M. and Koch, J. (2018), "From entity to process: toward more process-based theorizing in the field of organizational change", Journal of Accounting & Organizational Change, Vol. 14 No. 1, pp. 80-98. https://doi.org/10.1108/JAOC-11-2016-0064

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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