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This research investigated employees' perceptions as 'recipients' of change. It did so by seeking to understand and represent their views regarding what influences effective change processes. The significance of this research was the focus on employee perceptions and not those of management. It was research conducted at a grass-roots level seeking to provide a voice for those least often heard or asked. The research was conducted using participants from two case study organisations in the local government sector of Western Australia employing approximately 200 staff each. Both organisations were metropolitan and had been experiencing change within their organisations for some time. Within this research it is recognised that the phenomenon of organisational change is by no means new. Since the early 1970s literature has emerged proposing that our world and the world of work, both internally and externally, are about to change. Management books and the history of management and organisational life have been filled for years with issues relating to change. These include changing management practices, new techniques for achieving change and dealing with threats of what nonchange may bring. As the research was seeking to interpret respondents' meaning relating to the phenomenon of organisational change, it was not concerned with quantification, but with understanding the phenomenon from the viewpoint of those experiencing the change. This research was based on the belief that human behaviour, unlike that of physical objects, cannot be understood without reference to the meanings and purposes attached by the human actors to their activities. The ontological assumption of a socially constructed reality underpinned this study. The realities experienced were those as interpreted by employees. The epistemological assumption was that of interpretivism. / The realities experienced by respondents were subjective and, accordingly, the research's findings were literally created as the investigation proceeded. The methodological assumption was of a qualitative framework for understanding how change impacts on employees. Both the researcher and the employees under investigation therefore interacted in the process of meaning construction and clarification. The constructivist paradigm was therefore adopted as it emphasises a qualitative methodological approach. It was supported by theories of symbolic interactionism and phenomenology, which focus on the interpretation of the meaning of the employees' experiences within the phenomenon of organisational change. Grounded theory principles were used within the constructivist paradigm to provide a framework for ensuring that data analysis remained interpretative and that all emergent categories earned their place through the practices of constant comparison, not the preconceptions of the researcher. To further enhance this method, a triangulated approach to data sources and data collection methods for analysis included documentation, change manager interviews, and the primary sources of focus group interviews and individual in-depth interviews with employees. The findings are represented in a model identifying strategic efficiencies, organisational unity, skills and capabilities, humanistic application and relationship maintenance as the major factors as perceived by employees as influencing effective change. It presents both the what and the how of change as perceived by employees; i.e. what needs to be done and how. / The model presented within this research is recognised as a tentative model dependent on further investigation and study. It provides a useful perception of what employees believe would create effective organisational change, and it demands close and careful consideration by strategists and practitioners. The model is unique in its structure and representative in regard to its information source.

This thesis explored the dynamics of cost accounting systems (CAS). It focused on particular situations in which CAS can become institutionalised, embodying settled patterns of action and thought common to an organisation (Burns & Scapens, 2000). In such context, it is argued that the greater the degree of institutionalisation of CAS, the more difficult they are to change, and vice versa. This thesis has investigated the conditions and processes through which CAS can change and/or persist (i.e., remain relatively unchanged) through time. Exploring when, how and why institutional change and/or resistance may occur in CAS, is the specific motivation of this thesis. The following investigates CAS at a large oil refining organisation operating in Libya (RefCo). RefCo was undertaken as an interpretive case study, involving data collected through interviews, archives, internal company documentation and general (formal and informal) observations. The CAS in RefCo was subject to two change initiatives in a relatively short space of time. The first source of change was a requirement of its parent company to shift from a traditional production-orientation to a more commercial-orientation. With minimal resistance, the highly institutionalised CAS of RefCo evolved to become much more geared towards commercial decision-making. The second source of change originated in the recommendations of an external consulting organisation, who recommended that RefCo changed its CAS to take on more ‘best-practice’ principles, but also as part of a wider initiative of implementing Enterprise Resource Planning systems (ERPs). However, this particular change initiative faced significant resistance. Analysis of the case was informed by institutional theory using, in particular, the concepts of deinstitutionalisation (Oliver, 1992), institutionalisation (Burns & Scapens, 2000), and politics and power mobilisation (Hardy, 1996). In contrast to the more conventional view that institutionalised practices (e.g., CAS in RefCo.) are difficult to change, this thesis has shown how such practices can be destabilised and changed through the configuration of a complex and dynamic process of costing system change. It suggests an institutional interdependence that underpins the interrelation between various components of the organisational system, and exemplifies an intertwining between CAS and operation control. While CAS change processes were shaped by ongoing changes in operation control, the outcomes of the former provided an institutional basis from which to make sense of the operational activities (Scapens, 1994). This interdependence helps sustain day-to-day organisational life in RefCo and contributes to our understanding of both change (processes) and resistance in relation to institutionalised practices. Moreover, we observed that a great deal of such change and/or resistance could be understood and explained in terms of politics and power mobilisation.

The major purposes of this study are twofold. The first purpose is to describe the setting and the context for the program and the methods by which a Government initiated change, a Participation and Equity Program,was introduced into a particular school. The second purpose is to consider the change process which occurred and to analyse the factors involved in the change and the procedures by which the change was managed. The study outlines ways in which change can become an issue on the political agenda and hence become a Government priority which is eventually handed down as policy to be followed by schools. Introduction of change in this manner is regarded as a top-down, or authoritarian, model of change. Such a model of change has the advantage of ensuring same change occurs within a specified time but at the same time there are disadvantages relating to a lack of skill, or expertise, amongst school staff and a possible lack of commitment to change. The study draws attention to problems encountered in the introductory procedures of the program which caused a sense of frustration amongst those attempting to manage the change at the school level. It is shown how the system failed to provide effective support at this level. It is suggested that there is a bureaucratic lack of understanding of the problems of implementing change in a school which is itself considered to be a loosely coupled organization with problems peculiar to itself. In summary the study suggests that progress was made, in this particular example, chiefly through efforts at the school level but the results could have been improved with effective system support. While there has been some success the change has not yet been institutionalized within the school.

Abstract Change process in the company nowadays is one of the main factors, for sustainable growth and development in the market. Moreover, a change process should be dynamic – the company should take into consideration many factors; not only the ones happening inside the organization, like education of the employees and their motivation, but also the processes outside the organization – change in the environment, new requirements from the state, and competition. In this thesis a company that faced a change process, due to a changing environment, is analyzed. Smaland Airport is a small airport located in southern Sweden, five kilometers outside Växjö city. Because of its geographical location it plays an important role not only in the city but in the whole region. The airport was used by 170 000 passengers in the 2005, and the situation is improving. But that is not even close to the 270 000 passengers in year 2000. [56., 14]. What happened? On the 11th of September, 2002, a lot of people all over the world saw on their TV screens the events in New York that changed the world forever. One of the industries that faced the most radical changes was the airline industry, along with the airports. If airlines could choose other routes, lower prices, or fly to different airports, then airports had a small, if any, possibility to change, so they had to adapt to the new situation and use the changes as an opportunity. Smaland Airport, previously known as Växjö Airport, felt these changes almost immediately. In 4 years they lost almost 50% of their customers. [56., 14]. Big airlines (like SAS) withdrew several flights immediately after 9/11. The future of the airport was very unclear. Everyone in the airport understood – if we are not going to change our strategy on how to earn money (airport taxes), then our future will be like the other airports in our region, which were already closed down (the airport is a state-owned company, which is financed by the state in case of financial losses). Jan Fors, the managing director of the airport, decided to change Växjö Airport into a well-known brand, which would offer clients more services. The name of the airport was changed to Smaland Airport (Småland – region in southern Sweden), therefore emphasizing the airport’s role in the whole region. Now negotiations have begun with Ryanair about further cooperation, which, unfortunately have been stopped because of the unclear situation regarding the Swedish government’s decision about extra environmental taxes for each ticket (approx. 100 Swedish crown or 11 Euros). The airport has also opened direct charter flights to several European destinations, and has signed an agreement with SAS for about 5 flights per day to Stockholm, which is an impressive number for a small city like Växjö. The airport is also attracting new companies, like car rental companies, tourist agencies, and advertising agencies. A lot of changes have also happened inside the company – the number of employees has been reduced, but extra employees have been hired for the marketing department. Some employees had problems understanding the necessity of change. They also had trouble with having more freedom to put their ideas into action while keeping in mind that it should bring profit for the whole company. This thesis will mainly analyze the internal changes at the Smaland Airport, and will concentrate on finding the problems which are stopping the development of the company. Of course, external factors also will be taken into consideration. This thesis has been written using the qualitative approach, comparing the existing situation with theory and then drawing the appropriate conclusions. Finally, the current situation is compared to that of the year 2002. To get a whole picture about the change process in Smaland Airport, interviews were used as the main source of information; the reader can get acquainted with the whole text of them in the appendix. Interviews were made with the people working in the airport (like the managing director and managers), people working for the airport (security, cafeteria), as well as the owners of the airport (city council). Therefore the author has tried to obtain the information about the issue and people’s perception about change from as many points as view as possible. In addition to the interviews, information is also obtained from the airport’s internal materials (intranet, presentations, statistics as well as yearly overviews), as well as materials about the airport (internet, information in the newspapers). In this thesis there are 103 pages, 15 figures and 2 attachments.

<p>Abstract</p><p>Change process in the company nowadays is one of the main factors, for sustainable growth and development in the market. Moreover, a change process should be dynamic – the company should take into consideration many factors; not only the ones happening inside the organization, like education of the employees and their motivation, but also the processes outside the organization – change in the environment, new requirements from the state, and competition. In this thesis a company that faced a change process, due to a changing environment, is analyzed.</p><p>Smaland Airport is a small airport located in southern Sweden, five kilometers outside Växjö city. Because of its geographical location it plays an important role not only in the city but in the whole region. The airport was used by 170 000 passengers in the 2005, and the situation is improving. But that is not even close to the 270 000 passengers in year 2000. [56., 14]. What happened?</p><p>On the 11th of September, 2002, a lot of people all over the world saw on their TV screens the events in New York that changed the world forever. One of the industries that faced the most radical changes was the airline industry, along with the airports. If airlines could choose other routes, lower prices, or fly to different airports, then airports had a small, if any, possibility to change, so they had to adapt to the new situation and use the changes as an opportunity.</p><p>Smaland Airport, previously known as Växjö Airport, felt these changes almost immediately. In 4 years they lost almost 50% of their customers. [56., 14]. Big airlines (like SAS) withdrew several flights immediately after 9/11. The future of the airport was very unclear. Everyone in the airport understood – if we are not going to change our strategy on how to earn money (airport taxes), then our future will be like the other airports in our region, which were already closed down (the airport is a state-owned company, which is financed by the state in case of financial losses).</p><p>Jan Fors, the managing director of the airport, decided to change Växjö Airport into a well-known brand, which would offer clients more services. The name of the airport was changed to Smaland Airport (Småland – region in southern Sweden), therefore emphasizing the airport’s role in the whole region. Now negotiations have begun with Ryanair about further cooperation, which, unfortunately have been stopped because of the unclear situation regarding the Swedish government’s decision about extra environmental taxes for each ticket (approx. 100 Swedish crown or 11 Euros). The airport has also opened direct charter flights to several European destinations, and has signed an agreement with SAS for about 5 flights per day to Stockholm, which is an impressive number for a small city like Växjö. The airport is also attracting new companies, like car rental companies, tourist agencies, and advertising agencies.</p><p>A lot of changes have also happened inside the company – the number of employees has been reduced, but extra employees have been hired for the marketing department. Some employees had problems understanding the necessity of change. They also had trouble with having more freedom to put their ideas into action while keeping in mind that it should bring profit for the whole company.</p><p>This thesis will mainly analyze the internal changes at the Smaland Airport, and will concentrate on finding the problems which are stopping the development of the company. Of course, external factors also will be taken into consideration. This thesis has been written using the qualitative approach, comparing the existing situation with theory and then drawing the appropriate conclusions. Finally, the current situation is compared to that of the year 2002.</p><p>To get a whole picture about the change process in Smaland Airport, interviews were used as the main source of information; the reader can get acquainted with the whole text of them in the appendix. Interviews were made with the people working in the airport (like the managing director and managers), people working for the airport (security, cafeteria), as well as the owners of the airport (city council). Therefore the author has tried to obtain the information about the issue and people’s perception about change from as many points as view as possible.</p><p>In addition to the interviews, information is also obtained from the airport’s internal materials (intranet, presentations, statistics as well as yearly overviews), as well as materials about the airport (internet, information in the newspapers). In this thesis there are 103 pages, 15 figures and 2 attachments.</p>

The purpose of this phenomenological study was to examine elementary education teacher perceptions of the change process that occurred in a public-school district during the four-year transition from a traditional grade reporting process to a standards-based system. The director of elementary education and a district leadership team provided oversight as the initial teacher cohort participated in a full school year of planning and designing the new standards-based report card for kindergarten and was executed the following school year. First-grade cohort teachers began their initial year of planning and design the same year kindergarten began implementation. The second-grade teacher cohort followed with the same progression. This study was designed to collect qualitative data from district cohort teachers who participated in the shift to the standards-based report card. The evidence was used to determine the successes and challenges involved with the collaborative reform process between district leaders and grade level cohort members in designing, creating, and implementing the standards-based report card. The system-change that occurred was explored and compared to Fullan’s (2016b) three dimensions of change model. The results of this study demonstrate a general interpretation of how cohort teachers perceived the relationships and interactions that influenced the leadership quality, effectiveness, and sustainability of change.

The purpose of this study was to determine the levels of concern of central office instructional administrators, building level principals, and teachers in Superintendents' Region Seven as they implement Virginias' Standards of Learning initiative. The Stages of Concern (SOC) Questionnaire and demographic sheet were mailed to a sample of 405 instructional personnel of Superintendents' Region Seven in Virginia; 231 responded. The data were analyzed using descriptive statistics and multivariate analysis of variance procedures at the a=. 05 level of significance. Results revealed that central office instructional administrators (N=31), elementary principals (N=31), secondary principals (N=32), and elementary (N=33) and secondary teachers (N=33) not responsible for administering SOL Tests possessed profiles indicative of nonusers. The concerns for these groups were typically highest on stages 0, 1, and 2 and lowest on stages 4, 5, and 6. When the data were analyzed for elementary (N=30), and secondary teachers (N=41) responsible for administering SOL Tests, the findings identified these groups as possessing similar concerns. These groups were highest in stages 3, 6, and 2, respectively. A series of ANOVAs and Scheffes' post hoc analyses at the .05 level were conducted to analyze the data according to the group position/user or nonuser in relation to the seven stages of concern. When the participants were grouped according to position/grade level in relation to the seven stages of concern, an analysis of variance and Scheffes' post hoc were conducted to determine if the groups were significantly different at the .05 level. How practitioners feel about and perceive change will in large part determine whether or not change actually occurs in schools. The amount and scope of educational change needed to successfully implement the Standards of Learning is evident. It is believed the results of this study will provide reformers with an assessment of the various perceptions educators in Superintendents' Region Seven have regarding the implementation of the Standards of Learning. The implications and recommendations could aid reformers as they continue to implement the Standards of Learning and as they implement future initiatives. / Ed. D.

School divisions in Virginia implemented revised or new teacher evaluation systems beginning in 2012. These evaluation systems incorporated teacher portfolios, goal setting, and teacher performance assessment based on student achievement, and they were substantially different from those previously used by both teachers and their evaluators. This study was about how teachers and administrators experienced the implementation of this new evaluation system. Their observations, thoughts, feelings, and learning about themselves, and how they experienced this change were the topics of interest in the study. The setting for this case study was one elementary school in a small school division in southwestern Virginia. In-depth interviews of two administrators and 13 teachers of varied experience levels were conducted with a researcher-developed protocol by an outside interviewer. Data were analyzed with the constant comparative method. The experiences of the participants are reported in their own words. Their stories are descriptions of how they experienced the implementation of a second-order change in the evaluation of teachers in this small school division. Their experiences encompassed the entire process of change from the introduction of the change through the assimilation of the purposes and components of the new system and on to the training and support provided throughout the process. They described the changes in their responsibilities, their uncertainties, and their thoughts and feelings about the system as it moved toward institutionalization. And, they shared some recommendations for change in the process and the system. A model of change was derived from the participants' experiences and labeled the Legg Model of Change. / Ed. D.

Problematisering: Ungefär 70 procent av sammanslagningar och uppköp som genomförs runt om i världen lyckas inte nå sina uppsatta mål. Tidigare forskning har uppvisat en rad olika anledningar till detta, där förändringsarbetet har påvisats vara avgörande för tiden efter att sammanslagningen har ägt rum. Denna period benämns med begreppet PMI (post-merger integration) och syftar till att integrera tillgångar, arbetsuppgifter och personal från de verksamheter som omfattas av sammanslagningen. Problematiken som uppstår under dessa perioder har till stor del visat sig bero på mänskliga faktorer snarare än finansiella aspekter som företagsledningar kan visa ett större intresse för. Det är därför väsentligt att uppmärksamma hur både ledning och medarbetare upplever arbetssituationen, för att skapa förståelse av vad som kan vara avgörande inom förändringsarbete för en sammanslagnings efterföljande period. Syfte: Syftet med studien är att skapa förståelse av hur ledning och medarbetare upplever arbetssituationen, med avseende på förändringsarbete, efter en sammanslagning av två tidigare skilda verksamhetsgrenar inom samma koncern. Forskningsfrågor: Hur skiljer sig ledningens upplevelser från medarbetarnas? Vilka parametrar inom förändringsarbete kan vara avgörande för hur arbetssituationen upplevs av ledning och medarbetare efter en intern sammanslagning? Kunskapsbidrag: Efter studerandet av hur arbetssituationen upplevs i perioden efter en sammanslagning, kan studien ge en indikation på vilka aspekter som organisationer bör fokusera på under integrationsfasen för att lyckas sammanföra de involverade parterna. Slutsats: Studien har påvisat att upplevelser av arbetssituationen efter en sammanslagning skiljer sig mellan ledning och medarbetare. Detta har främst visat sig i synen på vad som anses vara möjligheter kontra utmaningar för organisationen samt synen på ansvarsfördelning. Gemensamma upplevelser har påvisats gällande  samarbete, behov av kontinuerligt förbättringsarbete och förståelse för att förändringar  tar tid. De parametrar som har fastställts vara avgörande inom förändringsarbete för hur arbetssituationen upplevs efter denna typ av organisatorisk förändring kan  sammanfattas i uppföljningsarbete, engagemang, kommunikationsförmåga, mottaglighet, förändringsbenägenhet samt samarbetsvillighet och delaktighet. / Problematisation: About 70 percent of all mergers and acquisitions do not reach their desired goals. Research has identified several reasons for this, and has shown that it is necessary to focus on the integration process after the merger. The time after the agreement has been closed between the two parties is referred to as post-merger integration (PMI), which includes the integration between assets, business activities and personnel. One reason why mergers fail in this context depends on human factors rather than financial aspects as the top management might focus on. Therefore, it can be crucial to observe how top managers and employees perceive their situation at work to create understanding of what factors within change management that can determine how the situation is perceived during the PMI-process. Purpose: The purpose of this study is to create understanding of how managers and employees perceive their situation at work during the post-merger integration process when two former differentiated business lines have been merged within the same group. Research questions: How do the perceptions differ between managers and employees? What factors within change management can determine how the situation at work is perceived by managers and employees after a merger? Contribution: To create understanding about change processes after a merger, this study can indicate what factors organisations should focus on in the post-merger integration process. Conclusion: This study shows that the perceptions of how the situation at work is perceived differs between managers and employees. The differentiated perceptions have principally been shown in the context of what can be considered as opportunities versus challenges and how responsibility is assigned within the organisation. Common perceptions have also been identified and these can be summarized in cooperation,  ongoing improvement work and understanding of the fact that organisational changes  take time. Regarding what factors within change management that can determine how the work situation is perceived, several have been revealed. These can be concluded in terms of follow-up, dedication, communication, susceptibility, willingness to change, cooperativeness and complicity.