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From entity to process: toward more process-based theorizing in the field of organizational change

Author

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  • Matthias Wenzel
  • Jochen Koch

Abstract

Purpose - The purpose of this paper is to make a case for more process-based theorizing in the field of organizational change. Design/methodology/approach - To emphasize the importance of a process perspective on organizational change, this paper challenges the prevalent theorizing approach that treats organizational change as entity and argues that process-based theorizing can help researchers gain a better understanding of organizational change. Findings - To direct future research toward more process-based theorizing, this paper proposes a systematic four-step procedure for the analysis of qualitative data that helps researchers theorize organizational change from a process perspective. Originality/value - Overall, this paper contributes to theorizing efforts in the field of organizational change by offering a reflective account on the challenges that entity-based theorizing entails, strengthening the position of process-based theorizing in light of these challenges and providing an outlook on how scholars can develop theoretical insights on organizational change from a process perspective.

Suggested Citation

  • Matthias Wenzel & Jochen Koch, 2018. "From entity to process: toward more process-based theorizing in the field of organizational change," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 14(1), pages 80-98, March.
  • Handle: RePEc:eme:jaocpp:jaoc-11-2016-0064
    DOI: 10.1108/JAOC-11-2016-0064
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    Cited by:

    1. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

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