How Does Changing Measurement Change Management Behavior? A Review of the Evidence
How Does Changing Measurement Change Management Behavior? A Review of the Evidence

Author: Anne Beatty

Publisher:

Published: 2007

Total Pages: 26

ISBN-13:

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The effect of a change in accounting standards on reporting firms' economic behavior is often a concern raised by those opposing the accounting change. Some view these changes in behavior as an inevitable consequence of a rule change. Others are not persuaded by these arguments. Although the empirical evidence of changes in economic behavior is not extensive it is consistent with accounting changes resulting in firms changing both operating and financing decisions. The evidence of which economic incentives give rise to these changes is more limited. Changes in economic behavior appear to consistently be related to the regulatory use of accounting numbers. In addition some evidence related to incentives created by management compensation and by market discipline has been found. Evidence of the importance of debt covenants in inducing accounting changes is less convincing given limited examination of actual debt contracts and the use of poor proxies of covenant slack. The existing research does very little to tell us whether any changes in behavior are for the better or for the worse.

International Perspectives on Accounting and Corporate Behavior
International Perspectives on Accounting and Corporate Behavior

Author: Kunio Ito

Publisher: Springer

Published: 2014-07-08

Total Pages: 337

ISBN-13: 4431547924

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Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.

Reconsidering Change Management
Reconsidering Change Management

Author: Steven ten Have

Publisher: Routledge

Published: 2016-06-23

Total Pages: 204

ISBN-13: 1317293738

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Despite the popularity of organizational change management, the question arises whether its prescriptions and dominant beliefs and practices are based on solid and convergent evidence. Organizational change management entails interventions intended to influence the task-related behavior and associated results of an individual, team, or entire organization. There is a perception that a lot of change initiatives fail and limited understanding about what works and what does not and why. Drawing on the field of psychology and based on primary research, Reconsidering Change Management identifies 18 popular and relevant commonly held assumptions with regard to change management that are then analyzed and compared to the four specific themes laid out in the book (people, leadership, organization, and change process), resulting in their own set of assumptions. Each assumption will have a brief introduction in which its relevance and popularity is explained. By studying the scientific evidence, in particular meta-analytic evidence, the book provides students and academics in the fields of change management, organizational behavior, and business strategy the best available evidence for the acceptance or dropping of certain (change) management assumptions and their accompanying practices. By exploring the topics people, leadership, organization, and process, and the related assumptions, change management is restructured and reframed in a prudent, positive, and practical way.

The Science of Successful Organizational Change
The Science of Successful Organizational Change

Author: Paul Gibbons

Publisher: Financial Times/Prentice Hall

Published: 2015

Total Pages: 0

ISBN-13: 9780134000336

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"Identifies dozens of myths, bad models, and unhelpful metaphors, replacing some with twenty-first century research and revealing gaps where research needs to be done ... Links the origins of theories about change to the history of ideas and suggests that the human sciences will provide real breakthroughs in our understanding of people in the twenty-first century ... Change fundamentally involves changing people's minds, yet the most recent research shows that provision of facts may 'strengthen' resistance ... will help you build influence, improve communication, optimize decision making, and sustain change"--Jacket.

The Lean Management Systems Handbook
The Lean Management Systems Handbook

Author: Rich Charron

Publisher: CRC Press

Published: 2014-07-11

Total Pages: 554

ISBN-13: 1466564350

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Performance management, the primary focus of a Lean organization, occurs through continuous improvement programs that focus on education, belief systems development, and effective change management. Presenting a first-of-its-kind approach, The Lean Management Systems Handbook details the critical components required for sustainable Lean management. Positioning Lean as a management operational philosophy far beyond the traditional set of improvement tools, the book explains how managers at all levels of the organization can integrate Lean into their daily management activities. It defines the Lean philosophy as well as the beliefs and behaviors required to develop a thriving Lean company culture. The book captures the essence of Lean learning and Lean doing and illustrates practical applications of Lean management. It begins by covering the basics that encompass Lean management and leadership in two critical areas: maintenance/control and improvement. After reading this book, you will better understand how to see waste, measure waste, eliminate waste, and develop an active change improvement workplace. You will also gain the practical understanding required to determine which Lean tool is best suited to your particular need for supporting an organization-wide management system. Expounding on essential Lean concepts, this is an ideal guide to help new managers and leaders make the transition from theory to successful application in the field. Complete with brief summaries and examples of the most important tools in Lean management systems development in each chapter, the book provides a reliable roadmap for deploying a Lean management system across your organization, and subsequently across your entire value stream.

The Handbook of Behavior Change
The Handbook of Behavior Change

Author: Martin S. Hagger

Publisher: Cambridge University Press

Published: 2020-07-15

Total Pages: 730

ISBN-13: 1108750117

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Social problems in many domains, including health, education, social relationships, and the workplace, have their origins in human behavior. The documented links between behavior and social problems have compelled governments and organizations to prioritize and mobilize efforts to develop effective, evidence-based means to promote adaptive behavior change. In recognition of this impetus, The Handbook of Behavior Change provides comprehensive coverage of contemporary theory, research, and practice on behavior change. It summarizes current evidence-based approaches to behavior change in chapters authored by leading theorists, researchers, and practitioners from multiple disciplines, including psychology, sociology, behavioral science, economics, philosophy, and implementation science. It is the go-to resource for researchers, students, practitioners, and policy makers looking for current knowledge on behavior change and guidance on how to develop effective interventions to change behavior.