{"id":"https://openalex.org/W3043856906","doi":null,"title":"Evaluation of change management: a survey on accounting firms in Chiredzi, Zimbabwe","display_name":"Evaluation of change management: a survey on accounting firms in Chiredzi, Zimbabwe","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W3043856906","mag":"3043856906"},"language":"en","primary_location":{"id":"pmh:oai:repository.nwu.ac.za:10394/35327","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10394/35327","pdf_url":null,"source":{"id":"https://openalex.org/S4306402268","display_name":"Boloka Institutional Repository (North-west University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I114027177","host_organization_name":"University of North Carolina at Chapel Hill","host_organization_lineage":["https://openalex.org/I114027177"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001372080","display_name":"Emmanuel Charivanda Mupinga","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Emmanuel Charivanda Mupinga","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5001372080"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13149","display_name":"Organizational Change and Leadership","score":0.9067000150680542,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13149","display_name":"Organizational Change and Leadership","score":0.9067000150680542,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.04019999876618385,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13449","display_name":"Organizational Management and Change","score":0.021199999377131462,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/change-management","display_name":"change management","score":0.9980000257492065},{"id":"https://openalex.org/keywords/accounting-firms","display_name":"accounting firms","score":0.9950000047683716},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.781000018119812},{"id":"https://openalex.org/keywords/employee-engagement","display_name":"employee engagement","score":0.7940000295639038},{"id":"https://openalex.org/keywords/change-communication","display_name":"change communication","score":0.7279999852180481}],"concepts":[{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6474935412406921},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6082366704940796},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5102889537811279},{"id":"https://openalex.org/C123961466","wikidata":"https://www.wikidata.org/wiki/Q1061970","display_name":"Change management (ITSM)","level":3,"score":0.4398869276046753},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.11154264211654663},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:repository.nwu.ac.za:10394/35327","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10394/35327","pdf_url":null,"source":{"id":"https://openalex.org/S4306402268","display_name":"Boloka Institutional Repository (North-west University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I114027177","host_organization_name":"University of North Carolina at Chapel Hill","host_organization_lineage":["https://openalex.org/I114027177"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},{"id":"mag:3043856906","doi":null,"is_oa":false,"landing_page_url":"https://dspace.nwu.ac.za/handle/10394/35327","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":75,"referenced_works":["https://openalex.org/W56218459","https://openalex.org/W174790454","https://openalex.org/W302038954","https://openalex.org/W565435459","https://openalex.org/W590288425","https://openalex.org/W600304282","https://openalex.org/W642795570","https://openalex.org/W1188926098","https://openalex.org/W1513901515","https://openalex.org/W1516872388","https://openalex.org/W1559902152","https://openalex.org/W1588735394","https://openalex.org/W1598829572","https://openalex.org/W1603747580","https://openalex.org/W1639179140","https://openalex.org/W1678912940","https://openalex.org/W1681831595","https://openalex.org/W1742697922","https://openalex.org/W1965248592","https://openalex.org/W1967100576","https://openalex.org/W1969621817","https://openalex.org/W1970043920","https://openalex.org/W1992063498","https://openalex.org/W2007930383","https://openalex.org/W2011171551","https://openalex.org/W2017241005","https://openalex.org/W2018091513","https://openalex.org/W2019363724","https://openalex.org/W2019662090","https://openalex.org/W2023316955","https://openalex.org/W2027501774","https://openalex.org/W2034525283","https://openalex.org/W2037330759","https://openalex.org/W2039015740","https://openalex.org/W2041070725","https://openalex.org/W2056385717","https://openalex.org/W2057985094","https://openalex.org/W2058759022","https://openalex.org/W2062653810","https://openalex.org/W2065087681","https://openalex.org/W2066035585","https://openalex.org/W2071371335","https://openalex.org/W2077063674","https://openalex.org/W2077461496","https://openalex.org/W2080139583","https://openalex.org/W2080477953","https://openalex.org/W2088209136","https://openalex.org/W2088913158","https://openalex.org/W2089565099","https://openalex.org/W2092772541","https://openalex.org/W2097826377","https://openalex.org/W2101386978","https://openalex.org/W2106340910","https://openalex.org/W2111490417","https://openalex.org/W2129762037","https://openalex.org/W2131060308","https://openalex.org/W2136754123","https://openalex.org/W2140256961","https://openalex.org/W2149972594","https://openalex.org/W2156250697","https://openalex.org/W2178030295","https://openalex.org/W2185066852","https://openalex.org/W2283717837","https://openalex.org/W2293961670","https://openalex.org/W2312302756","https://openalex.org/W2320164608","https://openalex.org/W2323265476","https://openalex.org/W2325459073","https://openalex.org/W2506936873","https://openalex.org/W2754799758","https://openalex.org/W2803747134","https://openalex.org/W2884936821","https://openalex.org/W3122733430","https://openalex.org/W3144127399","https://openalex.org/W3147181238"],"related_works":["https://openalex.org/W2884936821","https://openalex.org/W7201935333","https://openalex.org/W3030678095","https://openalex.org/W7133308527","https://openalex.org/W3217530338","https://openalex.org/W2235838332","https://openalex.org/W3088772330","https://openalex.org/W2516335384","https://openalex.org/W6907153115","https://openalex.org/W4415373673"],"abstract_inverted_index":{"The":[0,229],"underutilisation":[1],"of":[2,16,30,56,69,81,90,128,173,202,237,267,287,297,311,322,336],"electronic":[3,31],"tax":[4,8,21,32,43],"filing":[5,321],"systems":[6,119,412],"by":[7,61,96,149,155,316],"agencies":[9],"has":[10,106],"resulted":[11],"in":[12,37,45,117,120,195,205,259,279,289,390,408],"an":[13],"ever-increasing":[14],"number":[15],"non-tax":[17],"compliance":[18],"amongst":[19],"the":[20,25,28,54,76,79,82,88,97,150,171,177,192,198,210,246,280,283,295,309,317,326,337],"paying":[22],"community":[23],"around":[24],"globe.":[26],"Despite":[27],"presence":[29],"administration":[33,84],"systems,":[34],"accounting":[35,118,168,206,214,343,373,405],"firms":[36,169,215,344,374,406],"Chiredzi,":[38,121],"Zimbabwe,":[39],"like":[40],"any":[41],"other":[42],"agents":[44],"developing":[46],"countries,":[47],"have":[48,375],"failed":[49],"to":[50,53,111,136,176,190,197,217,223,243,261,304,325,350,360,399],"deliver":[51],"efficiently":[52],"requirements":[55],"revenue":[57,327],"authorities":[58],"and":[59,67,93,113,130,140,152,159,200,226,235,265,285,320,353,358,388,394],"expectations":[60,236],"their":[62,227,290],"customers":[63],"regarding":[64,282],"timely":[65],"processing":[66,319],"filling":[68],"financial":[70,178,323],"returns.":[71],"This":[72,313],"unresolved":[73],"dilemma":[74],"over":[75],"years":[77],"since":[78],"introduction":[80],"e-tax":[83],"system":[85],"(migrating":[86],"from":[87,166,170,209],"use":[89],"ledger":[91],"cards":[92],"SAP":[94],"system)":[95],"Zimbabwe":[98],"Revenue":[99,332],"Authority":[100],"(ZIMRA)":[101],"on":[102,346,381],"28":[103],"June":[104],"2015,":[105],"prompted":[107],"this":[108],"research":[109,132],"study":[110,211,247],"evaluate":[112],"analyse":[114,141],"change":[115,203,221,238,268,288,376,384],"management":[116,160,204,222,286],"Zimbabwe.":[122],"To":[123],"collect":[124],"data,":[125],"a":[126,417],"combination":[127],"qualitative":[129],"quantitative":[131],"methods":[133],"was":[134,186,271],"employed":[135],"establish":[137],"trends":[138],"(quantitative)":[139],"these":[142,372],"(qualitative).":[143],"Closed":[144],"ended":[145],"questionnaires":[146],"were":[147,153,163,240,252,258,276],"designed":[148],"researcher":[151],"completed":[154],"54":[156],"respondents":[157],"(employees":[158],"representatives)":[161],"who":[162],"randomly":[164],"selected":[165],"nine":[167],"1st":[172],"July":[174],"2013":[175],"year":[179],"ending":[180],"31":[181],"December":[182],"2017.":[183],"Qualitative":[184],"data":[185],"collected":[187],"through":[188,356,416],"interviews":[189],"ascertain":[191],"customer?s":[193],"views":[194],"relation":[196],"evaluation":[199,264],"analysis":[201],"firms.":[207],"Findings":[208],"indicate":[212],"that":[213,250,257,274,342,363,371,378,404,413],"are,":[216],"some":[218],"extent,":[219],"communicating":[220],"both":[224],"employees":[225,275],"customers.":[228],"rationale":[230],"behind":[231],"proposed":[232],"changes,":[233],"objectives":[234],"processes":[239],"well":[241],"known":[242],"employees.":[244],"However,":[245],"further":[248,272,369],"identified":[249],"there":[251],"no":[253,299],"proper":[254],"policy":[255],"documents":[256],"place":[260,409],"facilitate":[262],"planning":[263],"control":[266],"processes.":[269],"It":[270,367],"ascertained":[273],"not":[277],"involved":[278],"decisions":[281,362],"implementation":[284],"respective":[291],"organisations.":[292],"On":[293],"analysing":[294],"engagement":[296,349],"employees,":[298],"emotional":[300],"support":[301],"structures":[302],"set":[303],"help":[305],"them":[306,365],"deal":[307],"with":[308],"effects":[310],"change.":[312],"is":[314,340,368,402],"evidenced":[315],"inefficient":[318],"returns":[324],"collection":[328],"body":[329],"ZIMRA":[330],"(Zimbabwe":[331],"Authority).":[333],"In":[334,397],"view":[335],"above,":[338],"it":[339,401],"recommended":[341,370,403],"embark":[345],"promoting":[347],"employee":[348],"foster":[351],"participation":[352],"enhanced":[354],"productivity":[355],"motivation":[357],"access":[359],"making":[361],"affect":[364],"directly.":[366],"policies":[377],"draw":[379],"guidelines":[380],"how":[382],"effectively":[383],"can":[385],"be":[386],"implemented":[387],"managed":[389],"its":[391],"different":[392,395],"forms":[393],"environments.":[396],"addition":[398],"that,":[400],"put":[407],"effective":[410],"communication":[411,420],"encourage":[414],"feedback":[415],"two":[418],"way":[419],"process.":[421]},"counts_by_year":[],"updated_date":"2026-09-27T08:07:27.782135","created_date":"2020-07-29T00:00:00"}
