Improvised routines driving best practices: investing in disobedience

IF 2.3 4区 管理学 Q2 BUSINESS, FINANCE
J. Gerard
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引用次数: 2

Abstract

Purpose - The purpose of this paper is to examine different processes four organizations use to achieve best practices. There is an apparent contradiction between projects designed to create innovation and rigid rule following used for productivity. While both contribute to best practices this study describes a third source. Employees disobeyed rules and, in some cases, the results became best practices. This study identifies three management responses to deviant employee behaviors. Design/methodology/approach - This study uses a multi-case field study design built upon organizational theory in the area of work structures. It uses qualitative methods based on grounded theory. Interviews, observations and archival data were used to triangulate findings. Four firms were selected to participate. One global and one regional accounting firm were compared and contrasted with one global and one regional manufacturing firm. Findings - The paper provides insights about how change occurs not only from intentional innovation but also from disobeying rigid rules designed to enhance productivity. It also highlights three specific management responses to deviant behavior and the conditions under which each is selected. Research limitations/implications - Because of the chosen research approach, this research may not be easily generalized. Therefore, researchers are encouraged to further test the proposed conclusions. The paper expands organizational routine theory to examine how improvisation may change the structure of a formal work process. Practical implications - The paper includes management implications. It suggests that rigid conformance to rules may inhibit a possible source of best practice innovation and gives management potential reasons to rethink imposed constraints. Social implications - Relationships of supervisory action to employee performance and productivity become more important when innovation and efficiency are sought in an organization. These relationships should be examined with a specific outcome in mind. There may be a choice between control and discovery that will require further consideration by management. Originality/value - Many studies look at processes, procedures and organizational routines, most assuming that what is designed is implemented. Others consider deviant behavior usually in a negative light. This paper provides insights into non-conforming actions by employees and the positive unexpected results that can occur, taking into consideration the studies that took this approach to innovation.
即兴的例行程序驱动最佳实践:投资于不服从
目的——本文的目的是研究四个组织用来实现最佳实践的不同过程。在旨在创造创新的项目和用于提高生产力的严格规则之间存在明显的矛盾。虽然两者都有助于最佳实践,但本研究描述了第三个来源。员工不遵守规则,在某些情况下,结果成为最佳实践。本研究确定了管理层对员工越轨行为的三种反应。设计/方法论/方法-本研究采用基于工作结构领域组织理论的多案例实地研究设计。它采用基于扎根理论的定性方法。访谈、观察和档案数据被用于三角测量结果。四家公司被选中参加。一个全球和一个地区的会计师事务所与一个全球和一个地区的制造公司进行了比较和对比。研究结果-本文提供了关于变化如何不仅从有意创新中发生,而且从不遵守旨在提高生产力的严格规则中发生的见解。它还强调了对越轨行为的三种具体管理反应以及选择每种行为的条件。研究局限性/影响-由于所选择的研究方法,本研究可能不容易推广。因此,鼓励研究人员进一步验证所提出的结论。本文扩展了组织常规理论,以研究即兴如何改变正式工作过程的结构。实际意义-本文包括管理意义。它表明,严格遵守规则可能会抑制最佳实践创新的可能来源,并给管理层重新考虑强加约束的潜在理由。社会影响-当一个组织寻求创新和效率时,监督行为与员工绩效和生产力的关系变得更加重要。应该考虑到具体的结果来审查这些关系。在控制和发现之间可能存在选择,这需要管理层进一步考虑。原创性/价值——许多研究着眼于过程、程序和组织惯例,大多数假设设计的东西被实施。其他人通常从负面的角度看待越轨行为。考虑到采用这种方法进行创新的研究,本文提供了对员工不符合行为和可能发生的积极意想不到的结果的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.50
自引率
31.60%
发文量
34
期刊介绍: Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics
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