Purpose – E‐government initiatives are becoming common worldwide, but conceptual elements to understand their development, implementation and consequences are still lacking. Drawing on a contextualisation of e‐government in the information society and traditions in public policy, the aim...

Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the...

Purpose – The concept of dynamic capabilities emerged from strategic management theory, the aim being to determine how organizations can achieve and sustain competitive advantage in a continuously changing environment. It is widely accepted in the literature that this concept, although...

There are three possible outcomes following the undertaking of BPR projects. First, a BPR programme may fail either in the short or in the long term because it is improperly implemented or because there is no effective follow‐up. Second, a BPR programme may be deemed satisfactory but does not...

This paper focuses on the internal system of the organization as a determinant of the optimization of the input/output ratio. Describes the two subsystems of which the internal system consists. Addresses the question of the extent to which, each one of those, impacts on the output synergetically...

Describes a set of re‐engineering strategies that critically examine current business policies, practices and procedures (3Ps), rethink these 3Ps and then redesign some mission‐critical “products, processes, and services.” The term process improvement implies that the change or effort is...

Examines business process re‐engineering (BPR) from a theoretical standpoint. Elaborates on antecedent concepts to the BPR construct and highlights their usefulness in strengthening the conceptual foundation of BPR. Develops a model of BPR based on the elements of process, radical...

Change in the leadership of an organization comes from the edges of an organization in which organizational players are engaged in a struggle with uninspired core leaders. Revolutionary transformations and inspired leadership occur at precise times and places within an organization. This article...

Purpose – The purpose of this paper is to provide a conceptual framework for the study of communication during organisational change. Although there is an enduring interest in studying (internal) communication during organisational change, there is still little or no empirical research on the...