Looking at Organizational Change Through the Construction and Reconstruction of the Underpinning Values of the Organization Through Interactions Among Stakeholders

摘要

Objective – This paper attempts to understand how the stakeholdersin an organization - which strives to achieve goals that are sometimesin conflict - construct and reconstruct (through their interactions)their beliefs (values related to organizational competition) and habitsof action (practices).Design/methodology/approach – A qualitative single case studywas conducted at a tax consulting firm in the service sector in Brazil,with ongoing organizational change. The firm seeks to find an evenbalance between fostering human and social development and financialearnings. Semi-structured and in-depth interviews were conducted withthe founder, employees, customers and suppliers, in addition to nonparticipantobservation, naturally occurring discussions, and documents.Findings – The analysis of the discursive materials showed thatorganizational practices reflect values formed over several years throughthe paradoxical tension between the world views of the founder onhow the business world actually is and how it should be. The valueof “coherence between what is said and what is done” permeatedseveral reflexivity practices, when decisions were taken and the reasonsunderpinning them were discussed by management and employees, inpursuit of the goals initially proposed.Practical implications – This research contributes to wider-rangingreflections on the competitive world of organizations dealing with thechallenges that face them, extending beyond social responsibility. Italso illustrates that reflexivity may be particularly helpful in other forprofitorganizations, particularly those focused on social innovation.Originality/value – This study promotes a discussion of changeas a continuous process, grounded on a differentiated approach toorganizational values, highlighting the emerging characteristics oforganizational becoming.