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Abstract

This paper informs current practice about change management by looking back on how strategic change was managed in BL Cars in the late 1970s.
One of the co‐authors found himself at the heart of a major transformation effort in the company and was uniquely placed to witness how this change was managed in this now‐defunct car manufacturer.
This paper concludes that an appreciation of history may be beneficial both in terms of understanding strategic change and the practice of managing strategic change.

Copyright © 2006 John Wiley & Sons, Ltd.

Since an att-object must always be encountered within some situation, about which we also have an att, soc behavior must be a function of at least 2 att's: att-toward-object (Ao) & att-towardsituation (As). Opinion expression & changes in opinion expression are both forms of verbal behavior &, thus, also functions of Ao & As. When a change of opinion is empirically found it may arise from a change in Ao, or As, or both, or neither. The classical paradigm of attitude change studies-pre-test, treatment, posttest-cannot ascertain which of these 4 possibilities produced the opinion change & must therefore be discarded. 3 new methods are then proposed for determining whether opinion change does or does not represent an attitude change: test for opinion change in at least 2 diff post-test situations; test for diff'ial change in several opinions in one post-test situation; test for behavioral changes accompanying opinion change. Illustrative res findings are cited. AA.

Using listed companies in China's A-share market from 1997 to 2009, this paper investigates the relationship between controller changes (including changes in controlling shareholders, directors and CEOs) and auditor changes. The empirical evidence indicates that controller changes are positively related to auditor changes and that auditor changes are more likely if there are extensive controller changes. For companies in which both the controlling shareholder and the auditor change, if the successor controlling shareholder is controlled by an other-province government, the auditor is more likely to be replaced and the successor auditor is more likely to be a smaller auditor from the same province as the new controlling shareholder.