This study provides theory and field evidence on the social process of hardening soft accounting information to make it persuasive for planning organizational change. Accounting information intended to support organizational change is often soft, that is, there is lack of interpersonal agreement...

The literature on organizational learning is very rich and complex. Although most research on learning suggests that it involves individual cognitive, cultural, social, and institutional changes and development, there are slight variations in terms of the number of factors various authors...

OD refers to cell 3 of the adoption-diffusion innovation typology defined in Table 1 . It has an administrative extent and an autonomous scope. OD has been used pre-dominantly in organizational change and sociology literature to describe cultural innovation programs that are directed toward a...

The mechanistic-organic assumptions of SF address those organizational factors related to structural arrangements, contextual factors, job-task work activities, and human resources management policies. Organizations adopt structures and procedures in search of legitimacy and institutionalization...

Strange and Soule (1998) outlined the processes of innovations as follows. “Innovations are novel (at least to the adopting community), making communication a necessary condition for adoption. Innovations are also culturally understood as progressive, strengthening the hand of change agents....