โ Scribed by Ian Palmer; Boris Kabanoff; Richard Dunford
No coin nor oath required. For personal study only.
Downsizing remains a popular management technique for restructuring organizations. This is despite evidence that, by itself, downsizing often fails to deliver promised beneยฎts and can result in a range of sta and other problems. Within the management literature some have responded by identifying best practices' in downsizing, whilst others have argued for downsizing to be used strategically, not just for cost reduction. The study reported in this paper explores management accounts of downsizing, and the extent to which a strategic language can be detected. It is based upon a content analysis of 502 annual reports of Australian organizations over a 7-year period and it identiยฎes nine key themes present in managers' discussion of downsizing. Further analysis suggests that managerial accounts of downsizing fall into three languages': a strategic language, a process language, and a cost versus consideration language.
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