The authors, using the export sector companies’ data, attempt to study influence of internal organizational factors (such as structure, culture, political and power/authority issues of the decision making) on a company performance.

This study examines ICT adoption among 3,759 Colombian manufacturing firms, and attemptsto identify the factors that are conducive to the adoption and usage of ICT at the firm level. Ourmajor findings are (i) that the adoption of a given information and communication technology isbetter...

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory-only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...

Purpose – To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to...

Purpose – Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees' conceptions of shopfloor worker responsibility in a company trying to implement a continuous improvement (CI) working practice....

Bringing forward the concepts of change and change management is no longer surprising nowadays. Small and Medium Enterprises (SMEs) face unique and difficult challenges in the business environment. Challenges to the growth and viability of Small and Medium Enterprises (SMEs) are arising from...

In the current climate, more and more companies are faced with multiple failures, which are the basic problem that crisis management must resolve. In situations of economic decline, the need for change at the organizational level is imperative to facilitate the recovery of a company. This study...

The sustainable development of organizations within knowledge-based economy, in which knowledge represents the main priority, should focus on finding solutions for the intelligent management of the limited resources, especially through organizational change and its constant assessment as a...

The purpose of this paper is to analyze the link between perceived levels of organizational process changes, vis-à-vis selected organization-to-employee relationship dimensions based on the Hackman and Oldham (1975) Job diagnostic survey and marketing performance measures. We follow Pettigrew,...

Many corporations have recognized the importance of being perceived as socially responsible to the environment, employees or local community. They have worked hard to be labeled as sustainable organizations. Corporate behavior, however, implies a gap between theory and practice. Therefore, we...