Purpose: This article aims to understand the challenges and key takeaways of implementing total quality management (TQM) in a virtual organisation. Design/methodology/approach: An interventionist research (IVR) methodology combined with a qualitative critical event analysis was used to evaluate the challenges and concerns faced during the company’s adoption of TQM and understand the roles of the key players inv...
Purpose: This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting. Design/methodology/approach: A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT) perspective. Findings: This paper finds that the company deals with a series of paradoxe...
Purpose The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility). Design/methodology/approach A qualitative research based on a single case study in a multinational subsidiary company was carried out. The data were mainly collected using the dialog technique through open-ended and semi-structured interviews ...
This study evaluated the associations between how controllership’s professionals obtains information and changes’ profiles in management control practices, a subject still little explored (STONE et al., 2000). The main results, supported by a survey showed that: (1) the internal source of information is the most important, (2) there is no difference in the way information is obtained and the different changes’ ...
Não há ainda um entendimento conclusivo sobre quais são os fatores indutores de inovação e de manutenção das práticas de controle gerencial. O presente estudo identificou esses fatores com base numa survey com 80 respondentes, profissionais das áreas de controladoria e finanças. Os fatores foram identificados e analisados por meio da técnica Análise Fatorial. Os resultados estatísticos mostram que há somente um...
The purpose of this paper is to investigate ethnography’s intellectual evolution in the fields of management and organizational studies, for the period 1995 to 2011, by analyzing citations and co-citations in international publications, and in national ones from 2000 to now. As it is not possible to employ the same citation and co-citation analysis technique for the national publications, a contextual analysis ...