This paper seeks to identify the types of development changes taking place in Danish subsidiaries in Baltic countries in the accounting function. A longitudinal case study is used. The paper uses Laughlin's ‘colonizing‘ model of organizational change to understand the driving forces for change. The knowledge of change in the Danish subsidiaries in an institutional context can help managers in subsidiaries to gain a better understanding of the overall situation and make more appropriate decisions in change implementation in subsidiaries in emerging markets. The environmental disturbance in the case firm (new Danish C.E.O. and Danish production managers) and establishment of administration at a new production site lead to changes in the sub-systems elements of both machines and people and also the changes in the metarules (new authority system) and values and norms.
Personnel Review, 2010, Issue Særnr.
International Human Resource udvikling, organisationsændring, økonomistyring og regnskabsvæsen; International Human Resource Development, Organisational Change, Management Accounting and Accountancy
Main Research Area:
International Human Resource management Conference, 2010