With the evidence collected from research and everyday practice, the action plan had to focus on the following key factors: increase knowledge of employees, optimization via participation, reskilling and emerging of knowledge, and the value of accounting, including awareness at management and employee level and displacement of processes control from operational units towards accounting.
A new, consulting-like, human resources (HR) process based on variable payments by target fulfillment and performance was set up. Also training as a goal of the annual planning process was a novelty for the former administration area. Capacity planning, job valuations and other classical HR tools never used before for accountants aimed at professionalizing tabor relations. This new instrumentarium produced fears and resistance among workers and middle management: many had the intuition that the old industrial system would disappear and with it, status quo, privileges and even jobs. The first fear proved right, but the second was false. Nevertheless, the various forms of resistance, passivity and other forms of blocking were the primary research material that allowed us to find out how the actual system worked.
The balanced scorecard, a tool to measure process performance, organizational development and to link both parameters to financial performance was a first attempt to involve workers in projects. As a participation project, it clearly failed, but it revealed the patterns to be used later in PAR-projects, especially concerning the use of a worker-close language and a worker close-activity. The issue of process efficiency was a key observing point for analyzing the contribution of accounting processes to the overall performance of the car-selling business.
Observations and data gathered in both projects nourished the ethnographic research and produced experience for the action process. Both instruments acted also as an organizational frame for linking the research and action plan.
A new, consulting-like, human resources (HR) process based on variable payments by target fulfillment and performance was set up. Also training as a goal of the annual planning process was a novelty for the former administration area. Capacity planning, job valuations and other classical HR tools never used before for accountants aimed at professionalizing tabor relations. This new instrumentarium produced fears and resistance among workers and middle management: many had the intuition that the old industrial system would disappear and with it, status quo, privileges and even jobs. The first fear proved right, but the second was false. Nevertheless, the various forms of resistance, passivity and other forms of blocking were the primary research material that allowed us to find out how the actual system worked.
The balanced scorecard, a tool to measure process performance, organizational development and to link both parameters to financial performance was a first attempt to involve workers in projects. As a participation project, it clearly failed, but it revealed the patterns to be used later in PAR-projects, especially concerning the use of a worker-close language and a worker close-activity. The issue of process efficiency was a key observing point for analyzing the contribution of accounting processes to the overall performance of the car-selling business.
Observations and data gathered in both projects nourished the ethnographic research and produced experience for the action process. Both instruments acted also as an organizational frame for linking the research and action plan.
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