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Organizational Change Knowledge Structure Framework and Conceptual Design Modeling
George Joseph,
University of Massachusetts Lowell
Asha George, University of Massachusetts Lowell
ABSTRACT. This paper examines the potential for Resources Events and Agents (REA) as an accounting semantic model to depict and adequately support organizational transformation programs. REA, unlike traditional accounting design systems, describes processes in rich detail. Organizational changes are implemented through activities and processes. REA therefore, can form a complementary platform to support implementation of decisions of organizational transformation. This paper first structures organizational change knowledge (using a framework from Venkataraman 1994) to capture different change initiatives, and illustrates the correspondence of the ensuing framework with descriptive and cascading features of the REA. Next, the paper develops, and illustrates with a case, a top-down model using the framework that captures the information needs to support the implementation of the change strategy.
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