序列的至上性:变革过程中的关键要素与维度

The Supremacy of the Sequence: Key Elements and Dimensions in the Process of Change

ORGANIZATION STUDIES · 2012
被引 50
人大 AABS 4

中文导读

研究了组织变革过程中节奏、序列和线性三个维度如何影响变革结果,发现变革序列对实现激进变革最为关键,基于对加拿大和意大利市政部门会计变革案例的分析。

Abstract

How single organizations manage the process of change and why only some of them are able to actually reach radical change are central questions in today’s theoretical debate. The role played by the process of change and its dimensions (namely, pace, sequence and linearity), however, has been poorly investigated. Drawing on archetype theory, this paper explores: (i) whether a specific pace of radical change exists; (ii) whether different outcomes of change are characterized by different sequences of change in key-structures and systems (iii) how the three dimensions of the process of change possibly interact. As an example of organizational change the study takes into consideration processes of accounting change in three departments of two Canadian and two Italian municipalities. The results suggest the supremacy of the sequence of implemented changes over the other two dimensions of the process in order to achieve a radical outcome of change.

组织变革变革管理会计变革公共管理