Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating...

As a result of intense competition, many companies have changed their fundamental marketing strategy from one of diversification of products and services to a well‐focussed, concentrated effort on “core” products, services and markets. Examines the reasons why it has become increasingly...

Because franchising is a popular and important business alternative, we propose that concerted effort be taken by organization scientists to develop and test theoretical perspectives relevant to this business form. Rather than risk “reinventing the wheel”, researchers should first consider...

With a few exceptions, the extant literature lacks substantive analysis of the ways downsizing and outsourcing impact on organizational structure and the roles and behaviors of organizational members. This is especially true of research focussing on organizational buying behavior. Provides an...

Examines the restructuring of the sales and marketing departments of Beech Aircraft Corporation, brought about by a collapsing market in a troubled economy. Details the factors necessitating the restructuring, particularly the effects of a new international market. Presents the creation of a new...

Presents a portfolio model for multi‐sales channel effort deployment. Shows how the approach can help sales management restructure sales channels. Notes that combining an organization′s selling effort into multiple sales channels can be facilitated through an analytical approach that...

Purpose – To describe a model of interpersonal competencies for surviving and thriving in today's new, leaner organization. Our work is based on interviews and surveys of individuals who have been chosen to staff resized organizations and the managers who have made those selections....

Purpose – Many companies find that they have widely differing levels of profitability and success in different parts of their business. There are a range of well‐established accounting tools to quantify the variability in performance but managers still have difficulty taking action: perhaps...

Purpose – There are many reasons why companies drift – or plunge – into financial disaster. Factors such as market share loss, excess debt, management problems, technology changes or credit fluctuations can all play roles. In fact, the number of risks facing corporate officers is enormous...

Purpose – The purpose of this case study is to highlight the importance of recognizing and mitigating covert employee resistance to a change management initiative. Design/methodology/approach – This hypothetical case study takes place at a mid‐sized consulting firm specializing in...