An integrative framework for the momentum-accounting based change management

Judy K. Land and Chen H. Chung

International Journal of Information Systems and Change Management, 2009, vol. 4, issue 2, 132-142

Abstract: In today's 'hyper-changing and hyper-competitive' business environment, change management has become the 'essence' of all management activities. Management must have a good understanding of the nature of changes, as well as the 'momentum and forces' behind the changes. In this paper, we adopt the momentum accounting concept initially proposed by Ijiri (1982, 1986, 1988) and extend it to the practice of change management. With momentum accounting as the backbone, we also incorporate the flow concept and the change-causation-possibility (CCP) model of change management to facilitate the implementation of momentum accounting. Such an integrative framework not only helps a firm gain a better understanding of the nature, the processes and causal relationships of the past or potential changes in the firm's internal and external environments, but also provides a practical procedure for facilitating and improving change management. This integrative framework also provides a solid foundation for building decision support systems for change management.

Keywords: momentum accounting; change measurement; flow concept; integrative frameworks; Yuji Ijiri; change-causation-possibility model; causal relationships; business environment; internal factors; external factors; decision support systems; information systems; change management. (search for similar items in EconPapers)
Date: 2009
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