Description
Discussion 1
The FASB’s Conceptual Framework presents objectives that identify the goals and purposes of financial reporting for business enterprises. These objectives have not changed over the years. Do you think the framework should be evaluated for updates that would reflect changes in the business environment? Which objective(s) might be changed, and why? What new objectives should be added to the conceptual framework? Note any items from recent news that relate to your suggestions. [MO 2.1]
Discussion 2
Diagnosis is a critical early step in the change process. Change agents, whether internal or external, have to collect data to identify issues and diagnose problems. Sometimes external change agents accomplish this more easily because they have no preconceived ideas or biases. Other times, the access to data that internal change agents have—especially if they are trusted and respected members of the organization—makes an internal change agent more effective. Many would argue that the best arrangement is a team comprised of both internal and external change agents. In such cases, the internal agent will remain with the organization after the external agent has left, and this can aid in the stabilization of the change over time.
Regardless of who is the change agent, diagnostic models are helpful. This question is about those models.
Your Response
There are three characteristics of a good diagnostic model, according to Hayes (2022).
The model is relevant to the particular issue under consideration.
The model helps the change agent recognize cause-and-effect relationships.
The model focuses on organizational elements that the change agent can influence.
Using these three guidelines for a good diagnostic model and an understanding that the utility of the diagnostic methods is directly linked to your circumstances and purpose, post a response of between 400 and 600 words (four paragraphs) that addresses the following:
First paragraph: Briefly describe your organization and your role in that organization. If you discuss the same organization from assignment to assignment this can be the same throughout; it reminds your readers of the context of your answer. However, you may also choose a community or faith-based group for this activity.
Second paragraph: Describes a change initiative that you would like to lead for your department/unit or community/faith-based group.
Third and fourth paragraphs: Discuss two diagnostic models (one per paragraph) you think would meet all the characteristics of a good diagnostic model for this change to be effective. Choose from the holistic diagnostic models described in Chapter 8 of your text: Kotter’s Integrative Model of Organizational Dynamics, The McKinsey 7S Model, Weisbord’s Six-Box Model, and the Burke-Litwin Causal Model of Organizational Performance and Change. (Note that the Stone, Brown, Smith and Jacobs article (2018) in the readings for this module gives an example in which the Burke-Litwin model was used for organizational diagnosis). Examine the utility of these models for your circumstance and purpose
