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The lack of systematic methods for reducing the complex reality has hampered many of the contributions that processual research might have produced. This paper presents a methodology for processual strategy research that offers a systematic approach for causal explanation across complex sequences of events and enables theorization about underlying causal mechanisms driving the processes. In addition, a comparative analysis of two organizational decline and turnaround processes is presented in order to illuminate how the methodology is able to generate a substantial advancement in knowledge by indicating the causal mechanisms underlying the decline and turnaround processes. The findings show that the turnaround is produced by four causal mechanisms that cumulatively and interdependently work against the mechanism of decline.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.

Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996).

The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level.

The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined.

The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike.

The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.

The process approach to multi-level organizational behavior is based on the assumption that multi-level organizational behavior is processual in nature. This article defines group and organizational processes and their representation as process frameworks. Both functional and inclusional classes of levels exist, each of which has at least five categories of levels. All ten categories are special cases of process frameworks. This article provides examples of each category level, which it uses to illustrate new models of organizational work, extended models of interdependence, a new typology of theories based on their levels of processes, and a new tool for survey research called knobby analyses. After explaining the basic idea of knobby analysis, the article briefly describes the processual theory of the organizational hologram, the use of linear programming, and causal-chain analysis to provide multi-level explanations of employee opinion data. These ideas are embodied in conducting a strategic organizational diagnosis, which is the first stage of organizational design. Organizational design encompasses multiple stages, each of which itself involves multiple, multi-level phenomena and analyses. The basic point is that the processual nature of multi-level organizational phenomena gives more hope for improvements in theory building and their application if one uses the process approach rather than a variable approach.

This chapter provides a new theory for organizational leadership in which an organization's leadership, authority, management, power, and environments (LAMPE) are made coherent and integrated. Organizations work best if their LAMPE is coherent, integrated, and operational. The chapter begins by introducing basic concepts, such as structures, processes, process frameworks, task–role matrices, interdependence uncertainty, and virtual-like organizational arrangements. The LAMPE theory is then built upon this base. Leadership is defined as the processes of initiating, enabling, implementing, and sustaining change in an organization. Authority is defined as the legal right to preempt the outcome of a decision or a process. Management is defined in term of its major processes. Power is the control of interdependence uncertainty. When 29 leadership practices are introduced, it is possible to link them to all five of LAMPE's constructs. A number of conclusions are derived, in the form of 36 propositions: 5 dealing with leadership, 5 focusing on leadership requirements matching, 4 relating to leadership effectiveness, 5 dealing with leadership capacity, 4 concerning the benefits of distributed leadership, and 13 linking LAMPE to the theory of the organizational hologram.

I briefly trace the development of Mackenzie’s work, spanning nearly four decades, against the backdrop of changes in university business administration teaching and research programs over the last 40 years or so. It is argued that his work is clearly processual and applied, integrates process with a number of different kinds of levels, and joins a number of other processual approaches different than his own to move beyond current mainstream Newtonian-based, “reality as a concrete structure,” organizational study emphases. Mackenzie’s and other processual work is discussed within tipping point (“that magic moment when an idea, trend, or social behavior crosses a threshold, tips and spreads like wildfire,” Gladwell, 2002, back cover) and dynamic systems notions (Sterman & Wittenberg, 1999) to predict the likelihood of these works’ reaching such a tipping point and ultimately becoming a crucial part of mainstream organizational studies. It is proposed that the ideas discussed above be incorporated into a formal dynamic systems model, along the lines of Sterman and Wittenberg’s.

The purpose of this paper is to analyze the processes of identification, emergence and filling of organizational knowledge gaps over an extended period of time, using the strategy in action perspective. Specifically, it aims to explore the nature and types of knowledge gaps, to capture their changes and to shed some light on the processes of filling knowledge gaps.

The study is based on two case studies and adopts a processual approach. It analyses 40 years of data collected using secondary sources and semi-structured interviews over a period of two years and identifies critical organizational events both in retrospect and real time.

The findings show that the two case study companies have identified a number of knowledge gaps over the 40 years period. Changes in the nature and type of knowledge gaps are identified and discussed in detail leading to a new taxonomy of organisational knowledge gaps. The findings report that knowledge gaps emerge due to changes in both exogenous and endogenous conditions over time. The filling of those gaps depends on a number of factors. Among these, the ability to make a distinction between “strategic” and “imposed” knowledge gaps and the ability to build absorptive capacity within a stipulated time frame have a predominant role.

The respondents were asked to look back into the history of their company using their memory of events to provide explanations surrounding critical organizational events. Since some of the respondents had not witnessed all of the events in question, their responses were at times based on hearsay. However, every effort was made to check the authenticity of the respondents ' explanations, such as using a range of sources and discussing the events with respondents at different hierarchical levels of the company.

This study provides examples of knowledge in practice and puts forward a new taxonomy of knowledge gaps which can help managers to deal with imposed and strategic knowledge requirements. Specifically, this study equips managers with tools on how to devise their knowledge strategy, how to identify their knowledge requirements and what are different sources (internal and external) which they can explore to fill those knowledge gaps.

The paper builds on the strategy in practice perspective, which stresses the need for further studies to link theoretical frameworks with practical solutions. In this respect, this paper attempts to make sense of organizational knowledge theory by applying it in real life business situations and by unearthing the concept and usage of knowledge gaps. The use of a retrospective processual approach to study changes in organizational knowledge requirements over time is another interesting aspect of this research. Finally, the paper provides a new taxonomy of organizational knowledge gaps.

The purpose of this paper is to illustrate how research on the intersection of public policy and entrepreneurship has been bounded by its static approach and how a processual analysis based on Austrian economics can advance the understanding of the subject matter.

Rooted in the Austrian school of economics, this conceptual paper adopts a processual approach in order to unveil the effects that public policy exerts upon entrepreneurship and the market process.

The authors argue that by interfering with the market process, public policy detrimentally alters what otherwise would have been the market's natural evolution reflecting acting individuals' subjective valuations. It causes progressively self-reinforcing market distortions which result in comparatively lower levels of both capital accumulation and societal wealth.

The paper urges future research to rethink public policy's effects on entrepreneurship and to explore them more comprehensively, utilizing market process analysis.

This research suggests that public policy can never be neutral but necessarily comes with distortive and often detrimental effects. That is, public policy comes at the innate expense of hampering the entrepreneurial process. Thus, new public policies and those already in place should be carefully reconsidered in light of these effects.

This paper offers a novel take on how to best understand the effects public policy has on entrepreneurship and the market process.

The purpose of this paper is to examine strategic decisions surrounding critical events to show how the decision-making processes evolve and how the dominant logic changes vis-à-vis those decisions. Further, this study explores the processes of managerial decision making focusing on spatial and temporal cognition dimensions.

The methodology adopted in this study is a case study using the retrospective processual analysis approach. Data were collected using both primary and secondary sources. In all, 40 years of secondary data on key critical events and decision making were collected using a range of secondary sources. Those events were further examined using 49 in-depth semi structured interviews.

The findings of this study explain the relationship between operant conditions, strategic actions and outcomes of strategic decisions by highlighting the significance of knowledge strategy, strategic agility and intentionality in shaping and reshaping managers’ dominant logic. Further, the authors show that the dominant coalition, among other factors, plays an important role in building decision-making capacity and in the formation and transformation of an existing dominant logic.

The study identified a number of limitations. First, the issue of generalization as the data were collected from only two case study companies. Second, in some cases respondents were asked to respond to research questions using “memory of the events” which took place a long time ago, hence the issue of credibility. Further, sometimes respondents reported information collected through hearsay. To overcome the limitations of this research, the authors made all efforts to ensure that the data collected were reliable and credible such as by using diverse data sources, confirmation of events at multiple level and personal observations.

The study identifies and explains a number of factors which influence decision making. The authors also present the revised dominant logic model which can act as a tool in managerial decision making.

The paper shows how managerial decision making changes knowledge strategy, which in turn leads to changes in existing dominant logic or the creation of a new dominant logic, hence looking at the issues of decision making using an evolutionary perspective. Second, the paper empirically tests and explains the relationship between intentionality, actions and organizational outcomes using spatial and temporal learning. Finally, the use of the longitudinal retrospective processual analysis and events analysis, is a novel way of understanding a particular phenomenon.

The purpose of this paper is to develop “techno‐change alignment” as an approach for evaluating the effectiveness of large‐scale technology‐enabled organisational change, commonly associated with the adoption of enterprise information systems (IS).

By developing a processual analysis of techno‐change, useful insights are developed concerning techno‐change alignment, within the confines of an enterprise resource planning (ERP) case study. Recent techno‐change literature, emerging ideas on human agency, cultural and social relations are incorporated as part of the evaluation approach taken. The paper also discusses the implications of more recent work on techno‐change and suggests directions for future research.

In terms of “structural” alignment, the ERP system was chosen because it reflected requirements of the case study in the university/education sector. As part of “strategic and intellectual” alignment, business processes were reviewed, as well as alignment with university aims and strategy goals. “Social and cultural” alignment between different groups of users is paramount for effective integration and re‐embedding of relationships and activities once techno‐change is introduced. Wider implications of processual alignment suggest that bringing users and stakeholders together as human agents for techno‐change within a high priority communication environment is essential for developing effective social relationships.

Given the difficulty of developing usable evaluation mechanisms for techno‐change and complex enterprise information systems, the contribution of this article is the demonstration of an effective interpretative (processual) IS evaluation approach, which the authors refer to as “techno‐change alignment”.