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Title: To what extent can the Evolutionary Adoption Framework explain different levels of adoption of an adjusted budgeting practice within an organization? - A case study at Albron B.V. applying the evolutionary adoption framework
Authors: Swarczynski
Keywords: Keywords: budgeting practices, budgeting paradox, Evolutionary Adoption Framework, adoption processes, change.
Issue Date: 31-Aug-2015
Publisher: Open Universiteit Nederland
Abstract: Abstract This exploratory case study looks at the implementation of an adjusted budgeting practice at a market leader in the Dutch catering industry. The goal of the paper is to verify the applicability of the EAF in understanding the change processes involved when budgeting practices are changed. The research is formulated around the budgeting paradox debate which reveals that despite strong disadvantages to the traditional budgeting approach, there remains limited empirical evidence of organizations changing their approach to budgeting. Waal, Hermkens-Janssen, & Ven (2011) provide a framework, named the Evolutionary Adoption Framework, that looks to uncover potential reasons for the existence of the budgeting paradox. This is done by looking at four aspects that play a role in acceptance of changes by organizational members: the motives of the people involved, the constraints that may influence activities, the activities in the adoption process and the order and interaction of activities. This paper applies the framework on the two business units at Albron, Catering and Leisure in order to examine the different levels of adoption of the newly implemented rolling forecast. It becomes apparent that the factors uncovered through the Evolutionary Adoption Framework do influence the adoption of budgeting practices in organizations and help explain the adoption levels within Albron. The exploratory case study findings show that the pre-conscious constraints present at Catering along with the complexity of the business unit and the instability of the unit structure are the primary factors influencing implementation and institutionalism of the new budgeting practice. The paper uses the case study findings to suggest an expansion of the original Evolutionary Adoption Framework, which reflects a process view when looking at the adoption of budgeting practices. The role of leadership and momentum to change, visible in the accounting change model (Cobb, Helliar, & Innes, 1995), have an important task when attempting to overcome potential barriers or constraints that may hamper adoption of new budgeting practices. These factors are supported by evidence in the case study findings. Keywords: budgeting practices, budgeting paradox, Evolutionary Adoption Framework, adoption processes, change.
Appears in Collections:MSc Management Science

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