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Influencing the Organization's Priorities - A Theoretical Rationale for an Independent Intervention

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Abstract

Current literature on organizational change advocates the significance of 'strategy facilitation' on the part of the parent organization in the process of change imposed on the subordinate organization. Through this conceptual paper, resorting to the recent strategic changes Australian tertiary sector's constituents underwent in response to the Australian government's funding-specific policy changes for the sector, we argue that while 'strategy facilitation' by a 'power source' works to the advantage of subordinate organizations, 'strategy imposition' may work the opposite way. Externally dictated conditions for a change that leave an organization with no option but to submit passively to the pressure and adapt its core organizational elements for the sake of its survival, may result in the organization's demise in its real essence, as the organization sacrifices its true identity in an attempt to placate the external demand. Accountability dictates that such a change needs to be scrupulously checked and subjected to an independent enquiry before considered for implementation. We aim to develop theory- and logic-deduced propositions to help guide future empirical research into the area.
Original languageEnglish
Article numberPaper ID: K201
Pages (from-to)1-21
JournalProceedings of the 7th Asia Pacific Interdisciplinary Research in Accounting Conference
Publication statusPublished - 2013
EventAPIRA 2013: 7th Asia Pacific Interdisciplinary Research in Accounting Conference - Kobe, Japan
Duration: 26 Jul 201328 Jul 2013

Keywords

  • Policy and Administration
  • Accounting, Auditing and Accountability
  • Business and Management

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