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

ABSTRACT Objective: This paper attempts to understand how the stakeholders in an organization - which strives to achieve goals that are sometimes in conflict - construct and reconstruct (through their interactions) their beliefs (values related to organizational competition) and habits of action (practices). Design/methodology/approach: A qualitative single case study was conducted at a tax consulting firm in the service sector in Brazil, with ongoing organizational change. The firm seeks to find an even balance between fostering human and social development and financial earnings. Semi-structured and in-depth interviews were conducted with the founder, employees, customers and suppliers, in addition to non-participant observation, naturally occurring discussions, and documents. Findings: The analysis of the discursive materials showed that organizational practices reflect values formed over several years through the paradoxical tension between the world views of the founder on how the business world actually is and how it should be. The value of “coherence between what is said and what is done” permeated several reflexivity practices, when decisions were taken and the reasons underpinning them were discussed by management and employees, in pursuit of the goals initially proposed. Practical implications: This research contributes to wider-ranging reflections on the competitive world of organizations dealing with the challenges that face them, extending beyond social responsibility. It also illustrates that reflexivity may be particularly helpful in other for-profit organizations, particularly those focused on social innovation. Originality/value: This study promotes a discussion of change as a continuous process, grounded on a differentiated approach to organizational values, highlighting the emerging characteristics of organizational becoming.

摘要
研究目的：本文旨在探究目标有时存在冲突的组织中，利益相关者如何通过互动构建并重构其信念（与组织竞争相关的价值观）以及行动习惯（实践活动）。
设计/研究方法/途径：本研究针对巴西服务业一家正处于持续组织变革中的税务咨询公司开展定性单案例研究。该公司致力于在促进人力与社会发展和获取财务收益之间寻求均衡。研究通过半结构化深度访谈调研了公司创始人、员工、客户及供应商，同时辅以非参与式观察、自然发生的讨论记录及各类文档资料。
研究结果：对各类话语材料的分析显示，组织实践反映了多年来在创始人关于商业世界"实然"与"应然"两种世界观之间的悖论性张力下形成的价值观。在管理层与员工为实现初始目标开展决策并讨论决策依据的诸多反思性实践中，"言行一致"的价值观贯穿始终。
实践启示：本研究有助于围绕组织竞争领域展开更广泛的思考，探讨其所面临的各类挑战，且研究范畴超越了社会责任范畴。同时，本研究表明反思性实践对其他营利性组织，尤其是聚焦社会创新的营利组织，具有重要借鉴价值。
研究创新性/价值：本研究以差异化的组织价值观研究路径为基础，探讨变革作为持续过程的议题，突出了组织演化的新兴特征。