{"title":"Improvised routines driving best practices: investing in disobedience","authors":"J. Gerard","doi":"10.1108/qram-07-2018-0048","DOIUrl":null,"url":null,"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.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":"26 1","pages":"525-551"},"PeriodicalIF":2.3000,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Qualitative Research in Accounting and Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/qram-07-2018-0048","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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