PurposeThe purpose of this paper is to show how entrepreneurial initiatives in
organizations serve as a microfoundation of dynamic capabilities and, thus,
foster change in organizations.Design/methodology/approachThis paper revises and
applies conceptual and empirical research on dynamic capabilities, their
microfoundations and corporate entrepreneurship. In addition, it develops a
model of how en... hiện toàn bộ
PurposeThe purpose of this paper is: to explore the concept of finance shared
service centres (SSCs) through an interpretive case study based on a
structuration in organizational fields framework; to explore the implications
for the finance function, in terms of how finance both drives change within the
multi‐divisional organisation and also is affected by change; and to interpret
the SSC phenomen... hiện toàn bộ
PurposeThe purpose of this paper is to propose an institutional entrepreneurship
approach to examining management accounting change triggered by social and
environmental concerns.Design/methodology/approachThe study begins with a
literature review concerning the role that old institutional economics and new
institutional sociology have played in the study of management accounting
change, underlini... hiện toàn bộ
PurposeWhile new institutionalism‐inspired accounting literature has opened up
new perspectives for the study of micro‐processes of change in accounting
practices, little is still known about how individuals subjectively experience
these processes. In this paper, the authors propose to study the role of
subjectivities in the institutionalization of new accounting
practices.Design/methodology/appro... hiện toàn bộ
Mục đíchMục đích của bài báo này là phân tích ảnh hưởng của các hành động tái tổ
chức khác nhau đến hiệu suất tài chính dài hạn của các công ty khởi nghiệp nhỏ
đang tái tổ chức tại Phần Lan.Thiết kế/phương pháp/tiếp cậnMột mô hình phương
trình cấu trúc được ước lượng bằng phương pháp bình phương tối thiểu từng phần
được áp dụng cho dữ liệu khảo sát từ 98 doanh nghiệp rất nhỏ đang tái tổ chức để
ph... hiện toàn bộ
PurposeThe purpose of this paper is to investigate the relationship between
organisations' sustainability performance management practices and
sustainability performance.Design/methodology/approachData for the study were
collected from 314 medium to large organisations operating in Australia. A
mailed printed questionnaire was used to collect the data. Personal interviews
with 20 senior executives... hiện toàn bộ