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Directorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle. This research aims to analyze the reasons why the arm’s length principle on intragroup financing is challenging to apply in Indonesia, as perceived by Account Representatives in Jakarta Special Regional Tax Office utilizing the ADKAR model. Questionnaires and interviews are used as triangulation techniques in the study. The results show that participants were aware of the importance of conducting transfer pricing analysis and expressed a desire to participate in bringing about business process changes. Participants' knowledge and ability were major barriers to the implementation of the arm's length principle in intragroup financing. The primary hurdle in regards to knowledge is the assessment of credit ratings, whereas the ability component concerns the accessibility and expertise in utilizing the requisite tools and resources. Potential solutions suggested to Directorate General of Taxes include providing a case-based approach for training and enhancing accessibility to acquire comparable data or taxpayer credit ratings.

Purpose: Many healthcare institutions, such as hospitals, have recently implemented quality improvement initiatives such as Lean Six Sigma (LSS). However, only a few have sustained the initiatives and remained successful. One of the main reasons for the failure of LSS implementation is that managers tend to view LSS as individual projects. Managers lack a Change Management (CM) focus during the implementation. The primary purpose of this study is to document the implementation of LSS through a CM approach to improve sustainability. Design/methodology/approach: Define-Measure-Analyse-Improve-Control (DMAIC) and the Awareness-Desire-Knowledge-Ability-Reinforcement (ADKAR), a popular CM approach, are combined to propose a new framework. The usefulness of the proposed framework is demonstrated using a case study in a multispeciality hospital located in southern India. Findings: The study found that several factors are responsible for the high Length of Stay (LOS) for patients in the Emergency Department (ED). By implementing this proposed model to implement LSS and taking corrective actions, the average LOS was reduced from 267 to 158 min (a 40% reduction approximately). Practical implications: The complete step-by-step approach is explained, and the LOS was considerably reduced during the pilot project. The findings will provide valuable insights for healthcare practitioners to understand the steps involved in the combined DMAIC-ADKAR model. The findings would also give healthcare practitioners the confidence to identify suitable tools and implement LSS in organisations where the practitioners work. Originality/value: According to the authors' knowledge, this is the first study that synergises two models (DMAIC and ADKAR) into a single framework to implement in a hospital. [ABSTRACT FROM AUTHOR]

This paper introduces the concept of leadership communities of practice (COP) as a strategy to enhance succession planning and leadership development within the Canadian healthcare context. Drawing upon Prosci's ADKAR methodology as a foundational change management framework, this paper explores the adaptation of COP, originally developed by Lave and Wenger in 1991, to foster collaborative learning. While COP have a long history in business and education sectors, their formal integration into healthcare, specifically leadership development is relatively recent. This paper highlights the necessity of a robust change management approach to effectively introduce COP as a mechanism to enhance leadership development in healthcare settings, highlighting their potential to facilitate knowledge exchange and support social learning among healthcare leaders. [ABSTRACT FROM AUTHOR]

The flexibility of managing the Independent Campus program has implications for organizational change in higher education and requires Change Management Competency (CMC) to achieve change goals. This research aims to apply the ADKAR model to create a CMC profile for study program directors. This type of research is a survey. The research sample consisted of 65 heads of vocational study programs at private universities in North Sumatra, Indonesia. Data was collected using a questionnaire with indicators developed based on ADKAR elements for CMC development. Five alternative hypotheses were determined to test the correlation of ADKAR elements with the CMC profile, and all were declared accepted after being tested. This shows that the ADKAR model determines the CMC profile in an organizational change. Finally, a sustainable CMC development framework for the heads of the study program directors was recommended, using a combination of the concept of ADKAR and the system approach.

Зміни є важливою складовою діяльності сучасних організацій: вони сприяють адаптації до мінливих ринкових умов, забезпечують розвиток, підвищують конкурентоздатність, зокрема в умовах економічної нестабільності. Для успішного впровадження організаційних змін доцільно використовувати існуючі моделі управління змінами або створити на їх основі власну модель. У статті розглянуто особливості та складові елементи чотирьох поширених моделей управління змінами: трикрокової моделі змін Курта Левіна, восьмикрокової моделі управління змінами Джона Коттера, моделі управління індивідуальними змінами ADKAR та моделі аналізу стану організації McKinsey 7-S. Зроблено порівняльний аналіз вищезазначених моделей. Надано пропозиції по вибору та адаптації моделей управління змінами з урахуванням специфічних потреб організацій.

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Purpose/objectives: Evidence‐based caries management (EBCM) has developed into an internationally recognized tool for integration of comprehensive non‐surgical caries treatment in dental education. However, uptake of the EBCM approach remains uneven across Canadian dental schools. Our project sought to understand how dental instructors perceive the challenges and solutions to the integration of the EBCM approach in undergraduate clinical education. Methods: Using a qualitative descriptive design, we recruited a purposeful sample of clinical instructors supervising undergraduate dental students in caries‐related dental care. Semi‐structured, online interviews focused on the main characteristics of EBCM. Interviews were analyzed using the awareness, desire, knowledge, ability, and reinforcement (ADKAR) change management model to understand challenges with EBCM implementation in undergraduate education. The analysis process started with verbatim transcription; then, transcripts were coded deductively based on the interview guide and the ADKAR model domains, and inductively to generate emergent codes. Finally, thematic analysis was used to develop themes and subthemes. Results: We interviewed 11 dental instructors with a wide range of clinical experience. Our results show that participants had sufficient awareness regarding the need for the EBCM approach and portrayed a strong desire to participate in bringing curricular changes. Knowledge and ability of participants depended on their training, experience, and involvement in continuing education courses. A lack of standardized caries management practices, less chairside time, and poor remuneration for instructors were major barriers in EBCM clinical implementation. Potential solutions suggested included providing continuing education courses, credits for students for non‐surgical caries management, and remunerating instructors for implementation. Conclusions: In conclusion, most participants were aware of the need for a substantive change toward EBCM and demonstrated the desire to participate and improve its implementation. Our analysis showed that to facilitate full integration of the EBCM approach into the undergraduate dental clinics, organizational focus needs to be placed on the individual's knowledge and ability, with tailored efforts toward reinforcement. [ABSTRACT FROM AUTHOR]

Education is one of the important issues related to the development of society, and it is a tool for building a strong state capable of facing social, economic and cultural challenges. That is why the Egyptian state was interested in changing the pre-university education system to build an educational system supported by technology, based on efficiency and enhancing students’ skills and their ability to think and innovate. The success of the new system of pre-university education is linked to the presence of a clear vision for change supported by the Stakeholders during the various stages of implementing the change, which requires the availability of communication, organizational and technical efforts to support it. Therefore, this study aimed to identify the relationship between organizational communications managed by the Ministry of Education during the implementation of change, the style of transformational leadership that manages change processes, and the affective commitment of teachers to change in educational institutions, as well as testing the relationship between organizational factors and the personal and professional characteristics of teachers, and their acceptance of changing Pre-university education system and their commitment to this change. The study found, through a survey conducted on a sample of teachers at the primary and secondary levels, that there was a moderate level of awareness of change, knowledge of how to apply it, and a desire to participate in and support it, while the level of feeling of ability to change among teachers increased. Organizational communications and transformational leadership have an effective role in managing change for the pre-university education system. The study demonstrated the existence of a significant relationship between organizational communications and affective commitment to change. It also found a significant relationship between transformational leadership and teachers’ affective commitment to change in the pre-university education system. Organizational, professional and personal factors have an impact on teachers’ affective commitment to change in the pre-university education system, while there was no impact of demographic factors on this. [ABSTRACT FROM AUTHOR]

This paper examines the emerging circular economy trends in universities in the United Arab Emirates (UAE). The circular economy is a model that aims to reduce waste and maximize the use of resources, promoting sustainable development. The study analyses UAE universities' various initiatives to adopt circular economy practices, including using renewable energy, sustainable building design, and waste reduction strategies. The paper also discusses the challenges and opportunities for implementing circular economy practices in universities in the UAE and highlights examples of circular economy initiatives in various universities. The paper concludes by providing recommendations for universities in the UAE to promote sustainable practices further and contribute to the circular economy movement. The findings of this study provide insights into the emerging circular economy trends in universities in the UAE and offer directions for future research in this area. The ADKAR change management can be adapted to inspire the CE initiatives of the UAE Education sector. [ABSTRACT FROM AUTHOR]

Abstract One promising practice for increasing active learning in undergraduate science education is the use of a mentoring network. The Promoting Active Learning and Mentoring (PALM) Network was launched with practitioners from several professional societies and disciplines to make changes in their teaching based on evidence-based practices and to encourage the members to reflect deeply on their teaching experiences. Members of the Network interviewed seven previous Fellows, 1 to 6 years after completing their fellowship, to better understand the value of the Network and how these interactions impacted their ability to sustain change toward more active teaching practices. The interviews resulted in the creation of three personas that reflect the kinds of educators who engaged with the Network: Neil the Novice, Issa the Isolated, and Etta the Expert. Key themes emerged from the interviews about how interactions with the PALM Network sustained change toward evidence-based teaching practices allowing the members to readily adapt to the online learning environment during the COVID-19 pandemic. Understanding how the personas intersect with the ADKAR model contributes to a better understanding of how mentoring networks facilitate transformative change toward active learning and can inform additional professional development programs.

This paper examines the emerging circular economy trends in universities in the United Arab Emirates (UAE). The circular economy is a model that aims to reduce waste and maximize the use of resources, promoting sustainable development. The study analyses UAE universities' various initiatives to adopt circular economy practices, including using renewable energy, sustainable building design, and waste reduction strategies. The paper also discusses the challenges and opportunities for implementing circular economy practices in universities in the UAE and highlights examples of circular economy initiatives in various universities. The paper concludes by providing recommendations for universities in the UAE to promote sustainable practices further and contribute to the circular economy movement. The findings of this study provide insights into the emerging circular economy trends in universities in the UAE and offer directions for future research in this area. The ADKAR change management can be adapted to inspire the CE initiatives of the UAE Education sector.

This study aims to analyse the conversion-related issues from Savings and Loan Cooperative (SLC) into Islamic Savings Loan and Financing Cooperative (ISLFC) using a case study of Tunas Artha Mandiri (TAM) Cooperative, located in Nganjuk, East Java. Five main research questions include: exploring reasons for conversion, explaining the conversion process, assessing the level of conversion effectiveness, identifying obstacles during the conversion and analysing key success factors of conversion. This study applied a mixed method. A qualitative method was applied to answer the first four questions and a quantitative method with a structural equation model was used to answer the fifth question. Using 120 members of TAM as our respondents, this study found that the success of conversion depends on the awareness of human resources to emigrate and the reinforcement to emigrate, especially from the founders. In addition, this awareness indirectly affects the success of conversion through desire, knowledge, ability and reinforcement. In order to succeed, the cooperative management should provide socialization on how to run ISLFC effectively as well as gradual training.

The aim of this study was to use the ADKAR model of organizational change to gain an understanding of why a training program designed to equip staff with the skills to provide a Consumer Directed Care (CDC) model in nursing homes produced little change in the outcome variables, including resident quality of life. We collected and analyzed various forms of site-specific data including CDC implementation plans developed by staff trained in 21 facilities, and their training facilitators' records. Staff trained in the principles of CDC produced well-developed, facility-specific plans to introduce a CDC model of care, yet they faced many barriers to the implementation of these plans. These barriers were spread across multiple stages of the ADKAR model and included staff turnover (including managers), lack of engagement by management, lack of or inconsistent availability of a CDC champion, and disruptions to the training program. We identified several organizational factors contributing to the failure of the training program to produce anticipated changes. Without organizational commitment and full management support, attempts to implement CDC training programs are likely to fail, leading to negative consequences for residents' autonomy and control over how they are cared for. [ABSTRACT FROM AUTHOR]

The use of Building Information Modeling (BIM) technology has facilitated storage and reuse of information throughout the lifecycle of construction projects. Despite its benefits, construction industry has witnessed several obstacles in adopting BIM technology in terms of people management. This paper investigates how ADKAR model (an acronym for five stages of effective lasting people change: awareness, desire, knowledge, ability, and reinforcement) can contribute to successful adoption of BIM in construction sector. This study was conducted in two main stages: a rigorous literature review process followed by data collection using eight in-depth interviews with construction project managers. Data was analyzed following Bryman and Bell's [(2007). Business Research Methods. Oxford: Oxford University Press] steps for thematic analysis. The results from interviews combined with results of literature review contribute to the development of an integrated conceptual model of change management. The conceptual model identifies two main phases of determinants for successful change management process towards the adoption of BIM technology using ADKAR model. Firstly, engineers as designers with different specialist (i.e., architectural, civil, electrical, mechanical), engineers as contractors, and clients require the enhancement of all five dimensions of ADKAR for a lasting change. Secondly, government requires the enhancement of three main dimensions of ADKAR model, namely awareness, desire, and reinforcement. [ABSTRACT FROM AUTHOR]

Webometrics ranking of world universities (WRWU) is recognized as a trusted ranking system for the world's universities. Previous study shows that there is a relationship between the electronic Word of Mouth (e-WOM) and Web Content Accessibility Guidelines (WCAG) 2.0 variables on the increase of the webometrics ranking indicator value. This research is improving the previous result by mapping the recommendations into element based on the Awareness, Desire, Knowledge, Ability, Reinforcement (ADKAR) method. The goal of this research is creating recommendation activities and change management scenario in ADKAR method to improve university webometrics ranking. The result of this study is 75 recommended activities to improve university webometrics ranking. [ABSTRACT FROM AUTHOR]

This article presents an important aspect of the governance and management of network organisations - planning and implementing organisational change. The research is based on the experience gained during the planning of the transformation from ECHO Project Consortium to a future collaborative networked organisation. The process of selecting requirements for change is described in its methodological and procedural aspects, as well as in terms of its environment - the EU cybersecurity domain. The ADKAR approach is presented in brief as the main framework for change management, and its application features for collaborative organisations are identified. Finally, the article presents a tentative transition plan with its main phases and activities. [ABSTRACT FROM AUTHOR]

With sustainability being a major driver in the global competitiveness of businesses, organizations have adopted third-party certification as a strategic tool to facilitate integration between their businesses and environmental strategies. One such initiative is chain of custody (CoC) certification, which allows tracking of finished products back to the sources of the raw materials. Despite a large body of research on CoC adoption, so far no efforts have been made to view this process from the point of view of organizational change management. An online survey of the value-added wood products sector in British Columbia (BC), Canada was conducted to determine the composition of the sector and adoption level of CoC certification. Change management constructs were measured using the ADKAR (Awareness, Desire, Knowledge, Ability and Reinforcement) framework and taking CoC certification as an example. The results indicated that the BC value-added wood products sector mostly comprises small- and medium-sized enterprises largely based in the urban areas of BC. The sector was found to have limited support for CoC certification. Key barriers in adopting CoC certification include a lack of resources and a lack of certified raw materials. Actions to facilitate a change process in the BC value-added sector are proposed. [ABSTRACT FROM AUTHOR]

To better understand change management, we compare some popular change management models in relation to project management and organizations in this study. After a brief introduction of five major models, various advantages and disadvantages are identified for each. Lessons and implications for organizations and management are also introduced. [ABSTRACT FROM AUTHOR]

The study is aimed at applying ADKAR change model for the analysis of change management competency profile of school heads in Pakistan. This model can successfully measure the change management competencies of an "Individual" within an organization. Exploratory factor analysis (EFA) was performed to develop a scale. Then, CMC profile of school heads was prepared. Stratified Random sampling technique was adopted to sample school heads in the eight districts of the Punjab. An identification of CM challenges faced by these heads was made. Five hypotheses were tested. It was concluded that the change management competency (CMC) profile of school heads in the northern Punjab was better than the central and southern Punjab, Pakistan. Finally, a 'Change Management Competency-Building Framework' (CMCB) was recommended for the training of school heads. [ABSTRACT FROM AUTHOR]