15 de febrer, 2010

All that jazz

Avui recuperem un vell adagi llatí [ antic, es clar] que diu així:

Blanditia, non imperio, fit dulcis Venus.  ..... La tenerezza e non l'autoritarismo fanno nascere l'amore!.  ..... La tendresa ans no l'autoritarisme fan  nàixer l'amor!.





I perquè aquest pensament ?

Potser per la lectura recuperada d'un article  publicat a l' European Accounting Review Vol. 18, No 4  667-695, 2009 titulat:


Efectivament un enunciat excel·lent  per introduir el traball de recerca de David Naranjo-Gil, Victor S. Maas, i  Frank G.H. Hartmann, amb interessants aportacions:

  • 'The decision to innovate   reflects a rational trade-off between the expected costs and benefits' ( Chenhall, 2003; Tilema, 2005 ) .
  • 'CFOs differ in their support for MAS innovation, focusing on the CFO'S age, tenure and educational background
  • (there are ) factors that provide organizations with an incentive for innovation and factors that determine organization's ability  and willingness to change.
  • MAS innovation depends on the age, tenure and educational background of the CFO

Malgrat aquest estudi es centra en uns perfils executius molt determinats ja podem apuntar que resulta extrapola-ble a  moltes organitzacions on la resistència al canvi i a la innovació esdevé un mur quotidià.



Retornem a l'academicisme tot apuntant que :

  • 'In a broad sense, management accounting innovation has been defined as the adoption of a management accounting technique or tool that is new to the adopting organization (cf. Daft, 1978; Damanpour, 1991).' ....
  • ' In particular, this study focuses on three such innovations: the Balanced Scorecard (BSC, Kaplan and Norton, 1996; Ax and Bjornenak, 2005), Activity-Based Costing (ABC, e.g. Shields, 1995) and benchmarking  (Elnathan et al., 1996).'

La extensa literatura existent suggereix dues categories per examinar on hi ha innovació:

  • The first category of characteristics concerns the factors that determine the potential benefit of adopting innovative MAS.
  • The second category of factors concerns the extent to which organizations rationally adapt to situational needs

Hi ha però un apriorisme necessari:

' ...  adoption and use of new management systems requires that responsible managers recognize the need for innovation and initiate the necessary change (Bantel and Jackson, 1989; Elenkov et al., 2005) '

i diferents apropaments organitzatius a la realitat:

' Prospector-type organizations  are characterized by their dynamism in seeking new market opportunities and their urge and capability to develop new products and to find creative new responses to suit customers’ demands. Defender-type organizations, on the other hand, are more reactive than proactive market players. '

Els autors suggereixen apunts com:

  • Organizations that pursue a prospector strategy will make more  extensive use of innovative MAS.
  • ..  firms which experience performance downturns are more likely to take risks and to adopt innovations.
  • ' As age increases, flexibility decreases and rigidity and resistance  to change increase (Wiersema and Bantel, 1992). Older managers thus prefer security and generally support the present status quo, while younger managers like to take risks and to initiate new projects that might advance their careers (Finkelstein and Hambrick, 1996; Tihanyi et al., 2000; Young et al., 2001) '
  • Thus, managers who have spent a substantial part of their career in organizations are likely to have developed a power basis, social networks and work routines that they do not want to put at risk, even if they believed that innovation and change would be in the interest of the organization (Wiersema and Bantel, 1992; Finkelstein and Hambrick, 1996; Young et al., 2001).

Efectivament pareix que la edat i la persistència incrementen el conservadurisme i la resistència al canvi


  • H3a: Organizations that have a relatively young CFO will make more extensive use of innovative MAS.
  • H3b: Organizations that have a relatively short tenured CFO will make more extensive use of innovative MAS.
  • H3c: Organizations that have a CFO with a relatively business-oriented educational background will make more extensive use of innovative MAS.
  • H4: The positive effect of a prospector strategy on the use of innovative MAS is more pronounced for organizations with younger, less tenured and more business-oriented CFOs.
  • H5: The negative effect of historical performance on the use of innovative MAS is more pronounced for organizations with younger, less tenured and more business-oriented CFOs.

El treball aporta un documentat estudi de camp i una extensa referència bibliogràfica que confirmen les hipòtesi de treball.  Cal, però, entendre que sempre és possible moure el món avui tot somiant el demà.



Píndola de retorn