This thesis presents an interpretive case study of a Malaysian Government-linked Company (GLC) namely Malaysia Airports Holdings Berhad (MAHB) which has recently implemented a business reengineering programme. This change programme was imposed by MAHB's parent company as part of a wider government reform agenda to address GLCs' 'underperformance' post-privatisation. Since long-term business value has become an increasingly important goal, MAHB has attempted to enhance its performance through various change initiatives which have led to institutional change. The thesis analyses the role of situational logics in the context of this institutional change, drawing on the situated logics perspective developed by ter Bogt and Scapens (2014), together with insights from the institutional logics and practice variations literature. Using semi-structured interviews, documentary analysis and observation, the study provides a comparative analysis of three subsidiaries and their relationship with the Finance Division's accounting change. The thesis recognises there are diverse situational logics that different groups of organisational actors apply in their day-to-day activities and change initiatives, emerging from a complex interplay of contextual and historical forces. This recognition enables us to understand how the three subsidiaries and the Finance Division of MAHB have differently interpreted the notion of performance improvement by applying these diverse situational logics. It sheds light on the issue of how accounting change can give rise to different responses. While the different responses present a theoretical puzzle-why there are different responses to accounting change-this thesis delineates how situational logics shape organisational responses by relating them to the underlying taken-for-granted assumptions of different groups of organisational actors. The thesis shows that the existence of diverse (or rather multiple) situational logics has led to multiple responses from different groups of organisational actors in the different parts of MAHB. The thesis also shows how multiple situational logics can co-exist or conflict and how this is contingent upon the compatibility and/or incompatibility of different interests at the intra-organisational level. Issues concerning multiple changes and multiple responses to institutional pressures, competing interests between public service and profitability, and the interplay of acceptance and resistance are all discussed in the thesis. Using the situational logics perspective, the thesis contributes to understanding the complexity of the ongoing processes of both the organisational change and accounting change at the intra-organisational level. This perspective enables us to understand the different courses of action and practices within the different parts of MAHB due to their situated functionalities. The thesis concludes by discussing the implications of the research findings and possible directions for future research.

當前組織可謂處在一個「變動的年代」，大至政府，小到企業，絕大多數組織無不戮力實踐各種形式的變革運動，然而，根據近來統計數字顯示，多數的變革並未能達成其預期目標，深究其因，主要乃在於組織缺乏具備認識變遷及其層面的心智模式，也就是本文所謂的變遷邏輯（Logics of change）。 變遷邏輯係指組織對變遷議題所持的深層基本假定，它提供一種認知圖象（Cognitive map），持續地引導組織有意識或無意識地依循著本身的假定，解釋與認知浮現於組織內外的種種情境與現象，作出變遷過程中的各項抉擇。然而，變遷邏輯常被組織視為理所當然而未予重新檢視，此種對於變遷根本性問題的忽視，往往造成組織處理變遷問題的盲點或是箝制了組織的未來發展性。因此，本文藉由探討與檢閱相關研究，對變遷邏輯理論作系統性的歸納，凸顯吾人應以反思批判的態度來面對組織的變遷。 相對於現有之變遷邏輯相關論述，作為一部中國自古流傳至今的「變經」（The Book of Changes）——《易經》，其所提供吾人的變遷世界觀，對於身處日新月異環境中的組織而言，深具開放而不落伍的啟示價值。本文藉由援引《易經》「長於變」的思想精華，與「變遷邏輯」理論相互印證與結合，試圖建構出可為之依循的常道，提供組織一個以簡御繁的全觀性架構，來面對組織的實質變遷問題。是以，本文嘗試從剖析《易經》哲學四項變化律則作為起始，結合列舉的變遷邏輯理論類型，建構出「辯證與陰陽」、「線性與循環」、個體與整體」、「混沌與和諧」等四種層面的討論，驅使吾人重新以「陰陽變化」、「循環變化」、「整體變化」、「和諧變化」的思考角度去看待組織的變遷世界。 目 次 第一章 緒論……………………………………………1 第一節 研究動機與目的…………………………………………2 第二節 研究範圍、方法與限制…………………………………6 第三節 研究架構與流程…………………………………………9 第二章 變遷邏輯概念分析…………………………15 第一節 變遷邏輯的背景系絡…………………………………15 第二節 變遷邏輯的意涵………………………………………18 第三節 變遷邏輯的重要性……………………………………22 第四節 變遷邏輯的理論類型…………………………………27 第三章 易經哲學與變遷…………………………….47 第一節 易經哲學體系概觀……………………………………47 第二節 易經哲學與變遷議題的關聯性………………………55 第三節 易經「變」的思想特質…………………………………61 第四章 易經觀點的組織變遷邏輯………………….73 第一節 辯證與陰陽變遷邏輯…………………………………73 第二節 線性與循環變遷邏輯…………………………………83 第三節 個體與整體變遷邏輯…………………………………95 第四節 混沌與和諧變遷邏輯………………………………105 第五章 結論…………………………………………119 第一節 研究回顧：變與常的矛盾與整合……………………120 第二節 未來展望：順天應人的變遷哲學……………………124

Dans un contexte de changement technologique, d'organisations matricielles ou en réseaux, les entreprises recherchent aujourd'hui les moyens d'harmoniser, de structurer et de fluidifier leurs processus et leurs systèmes de management. Entre autres moyens, elles recourent de façon croissante aux Progiciels de Gestion Intégrés (PGI), systèmes destinés à traiter les informations de gestion en temps réel et en réseau au sein de l'entreprise, dans l'espoir d'en améliorer la performance. Cependant l'investissement en PGI ne se traduit pas forcément par une performance organisationnelle. Le retour sur investissement s'avère parfois bien en deçà des espérances, ce qui provoque déceptions et interrogations des décideurs quant à la pertinence des choix technologiques effectués. Fondée sur une approche structurationniste, cette thèse s'interroge sur l'appropriation de cette technologie au sein de l'entreprise. Elle analyse de manière approfondie les liens entre gestion de processus, logique de formation et appropriation d'un PGI par les utilisateurs. La formation, organisée en appui à l'implantation d'un PGI est considérée comme un construit social, pouvant s'inscrire dans une approche instrumentale ou intégrative (selon le processus de changement initié par le management). Cette formation est ainsi susceptible de structurer des formes contrastées d'appropriation. Réalisée, au sein d'entreprises implantées en Belgique, cette recherche permet de montrer, au-delà de tout déterminisme technologique, que le processus selon lequel le changement est conduit est déterminant quant aux résultats obtenus. Différents choix sont ouverts aux gestionnaires en matière d'implication des utilisateurs du PGI, d'objectifs et de méthodes de formation, d'organisation de la formation. Ces choix, s'ils sont parfois peu pesés dans la relative urgence du changement, ont cependant un poids déterminant quant au degré d'appropriation du PGI par les utilisateurs et, en conséquence, quant aux résultats finaux. / In a context of technological change, of matrix organizations and networks, companies strive to harmonize, structure and improve their management processes and systems. One means for this is to implement an ERP, that is a system intended to process management information instantly within the organizational network, with the hope to improve performance. However, investments in ERPs do not bring out automatically organizational performance. Sometimes, the return on investment is far below expectations, which causes managers disappointment and questioning about the relevance of technological choices carried out. Based on theories analyzing interactions between technology and organization, this thesis questions “appropriation processes” of an ERP within companies. It analyses the links between process management, training logic and appropriation of an ERP by users within the firm. Training organized on the ERP for personnel in the firm is considered as a social construction that can adopt very different types of approach, either instrumental or integrative (according to the process of change management conducted within the company). As a result, contrasted types of appropriation can occur, related to what type training logic has been put in place. Carried out within firms set up in Belgium, this research shows that, beyond all technological determinism, the change process is the determining factor regarding outcomes. Managers have various choices as regards the degree of involvement of ERP users in change and in training. However, if those choices are sometimes slightly weighed up because of short deadlines in the implementation of the ERP, they have a determining role in the final appropriation of the ERP within an organization and consequently in its final outcomes.