The commitment effect of choosing the same bank

Marco Haan, Yohanes Riyanto and Linda A. Toolsema
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Linda A. Toolsema: Groningen University

No 01F39, Research Report from University of Groningen, Research Institute SOM (Systems, Organisations and Management)

Abstract: This paper is concerned with investigating the role of accounting practices in radical change processes. The institutional framework has been taken as a starting point in investigating these processes. The research has been carried out at the Dutch Railways. This company was forced by the Dutch government to change from a public company into a private company. This decision by the Dutch Government has had radical consequences for Dutch Railways’ position in the (rail) transport market and for the way of managing the company. The research focuses on the processes in which the company has changed its template as a public company into a profit-oriented template. This paper examines the interaction of accounting practices with the environmental and organisational context. Emphasis is placed on how these mutual processes of interaction change internal and external positioning, create new visibilities, transform perspectives on organisational activities and performance and modify conditions for organisational change. Existing institutional concepts regarding change processes are evaluated in the light of the case findings and building blocks are developed for a comprehensive change framework.

Date: 2001
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