- Published: January 3, 2022
- Updated: January 3, 2022
- University / College: University of Virginia
- Level: Doctor of Philosophy
- Language: English
- Downloads: 42
Transformation at the IRS Transformation at the IRS The implementation of change within modern organizations can be based on various theoretical models. A well-known model of such type is the 8-steps model of Kotter. According to this model, change can be successfully developed in organizations only if the following actions take place: a) the emergent character of change needs to be made clear to the members of the organization, b) a group of people who can cooperate effectively need to be formed, c) the vision on which change will be based has to be developed, d) the above vision has to be explained to the group of people to which the task for implementing change has been assigned, e) measures for empowering people supporting the plan of change have to be introduced, f) the success of any part of the plan of change has to be advertised, so that people participating in the plan are empowered, g) alterations and updates of the plan of change are made, if necessary, so that the effectiveness of the particular plan is increased, h) the benefits of the plan of change for the organization should be clearly explained to all members of the organization (Badenhorst-Weiss, Nieuwenhuizen, Rossouw, Brevis, and Cant 2009, p. 461). Ziegler (2007) notes that the 8-steps model helps ‘ to understand the role of emotions in implementing change’ (Ziegler 2007, p. 45). From a similar point of view, Mathew (2011) explains that the particular model reflects the level of communication between the leader and the employees, those who will be asked to support a plan introducing change.
At IRS, the implementation of change has been unavoidable; in fact, as noted in the case study, the Restructuring and Reform Act of 1998 has been the legislative text enforcing change in IRS. The above text highlighted the key aspects of change in regard to the specific organization. Reference should be also made to the following fact: in IRS efforts for change have started quite early; the last major effort of this type, before the RRA of 1998, has been that of President Truman in 1952 (case study).
The implementation of change in IRS has many similarities to the 8 – steps model of Kotter, as presented above. This means that the chances for success of the particular plan are significantly increased. Still, not all steps of the above model have been used in the specific project. Using the 8-steps model, the framework of change in IRS can be described as follows: a) the public in USA had been already notified on the need for change in the organization’s services since 1990 (case study, p. 6); although it was made clear that there was an emergent need for change, still no relevant measure was taken before the RRA of 1998; at this point, the plan for change in IRS is differentiated from the sense of change as promoted through the 8-steps model of Kotter, b) a group was formed for handling the crisis; reference is made to the cooperation between experts of IRS and external consultants (case study, p. 6), an initiative aligned with the 8-steps model of Kotter, c) a mission statement has been introduced, as ordered by the third step of the model of Kotter (case study, p. 6), d) the mission statement was explained to the group of people working for the implementation of change, according to the fourth step of the model of Kotter (case study, p. 7), e) no measures were taken for empowering the members of the group to perform high, meaning the people working for the successful implementation of change in IRS; at this point also, the model of Kotter, as of its fifth step, was not used, f) the success of each part of the plan was not advertised, as required by the sixth step of the model of Kotter, g) alternatives were developed, especially in 2001, through the update of the organization’s IT system (case study, p. 9), h) it is not made clear in the case study whether the benefits of the plan of change were explained clearly to the members of the group working in the particular project; at this point also, the use of the 8-steps of the model of Kotter can be characterized as problematic.
Badenhorst-Weiss, H., Nieuwenhuizen, C., Rossouw, D., Brevis, T., and Cant, M. (2009). Business Management: A Contemporary Approach. Cape Town: Juta and Company.
Mathew, S. (2011) The Act of Change Management: A Principled Approach for Leaders. Bloomington: iUniverse.
Ziegler, J. (2007) The Relationship Between Capacity for Change and Customer Satisfaction in POD-eBook Self-publishing. London: ProQuest.