Management Accounting Organizational Policies

Question: Discuss about theManagement Accounting for Organizational Policies. Answer: Introduction This study is based on the subject area of organizational change. This is a reflective report, where I am going to discuss about the key issues that affect the change and change process in an organization. Here, I am going to discuss on the basis of my personal experiences. After identifying the key issues, I will compare and analyze the effects of the change drivers and after that, I will explain, evaluate and apply the major theories, principles and concept of change. Identifying and Describing the Key Issues Affecting Change and Change Process I have experienced several changes at my workplace. These changes were of different types. Sometimes, the change was related to the organizational policies, sometimes, the change was related to the operation strategies and sometimes the changes were related to any other aspects of the business. However, in any type of organizational change, I have noticed that there are some common issues that affect the change and changing process in the organization. These key issues are employees resistance, conflict among the employees, Managements inefficiency to convey the need for change. I have noticed that due to the high resistance of the employees, it becomes very problematic for the management to implement the change at the workplace. Many of my co-workers at the workplace were unwilling to accept any kind of change in the organization. At the same time, in our organization, there was conflict among the employees. Due to that when one group of employees agreed to make change, the other group disagreed. It was very difficult for the management to make all the employees agreed. Apart from that, it has also happened that the management failed to convey the need for the change. Sometimes, I also could not understand why that change is taking place and I did not support the change. Analyzing and Comparing the Effects of Change Drivers During my work tenure, I have noticed several change drivers, like, technology, customers preferences, competitors strategies and availability of resources. All of these change drivers affected the change strategies of my organization. The organization, where I used to work was a retail organization in UK. Previously, the strategy of the organization was to promote its products through newspaper advertisement and sales promotions. However, due to the technological change and introduction of social media, the management decided to promote its products through Facebook. On the other side, In case of sales promotion activities, the company used to provide only 10% to 15% discounts. However, the competitors strategies of providing free gifts and discount up to 50% influenced our managers to change the existing promotional strategies. Previously, the customers were satisfied with only the grocery products, but nowadays, the customers look for vegetables, Utensils and other Kitchen related products within the single roof. Due to this, the management of our company changes the previous strategies and included more products including vegetables and the kitchen items in the product range. The management has changed its operational strategy and implemented the lean management system to maintain the availability of resources. Therefore, in all change cases, the change drivers affected the existing strategies of the company and helped the company to become more competitive in the market. Explaining, Evaluating and Applying Major Theories, Principles and Concept of Change As per my knowledge, there are different theories of organizational change and among all of the change theories, two are the most popular Lewins change theory and Stage theory. According to Lewins change theory, organizational change takes place by following three simple steps unfreeze, transition and refreeze. In the unfreeze stage, the organization needs to create the proper condition so that the change can take place. In the transition step, the change process takes place slowly and everyone is aware that the change is taking place. In the refreeze step, the new or change system is implemented. In case of the Stage theory, there are four stages involved. This is the modern version of Lewins theory. These four steps are as follows: Creating awareness regarding the problem and the available solution Taking decision for innovative strategies Implementing the changed strategies Institutionalization of the new strategies In case of our organization, the Stage theory has been adopted during any change. In our organization, the change has been taken place by following some core principles of organizational change. These core principles are as follows: The first principle is considering the humanity. Due to the organizational change at my workplace, the total working environment became different. So, at that time, the management considered and provided every little requirement of us, so that we do not feel any discomfort. The second principle was to start the change process from the top level. Our organization followed this principle because the change in the top level would influence the lower level employees to accept the change. The third principle was to follow the step-by-step procedure. This principle helped our management to bring the change in a systematic manner. The fourth principle was communicating the message properly. This particular principle helped the management to create awareness among the employees regarding the need for the change and the positive outcomes after the change. As per my understanding organizational change is a procedure that is followed to bring any kind of development or improvement in the organization. It is sometime very difficult for the management of the organization brings the change, but if the management follows proper theories and principles, then the organizational change can be brought easily. Conclusion During this study, I have identified that there are different issues that can affect the change and change procedure in an organization. I have also identified that there are several drivers of change like, technology, competitors strategies, customers preferences and many others. These change drivers also affected the existing strategies of the company, where I used to work previously. In that organization, I have noticed that the Stage theory of organizational change and some major principles of the same are followed. Bibliography Anwer, M., Hong, S.H.E.N., Abbas, Z. and Mir, F.A., 2015. 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