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In the following subsection, this research presents the critical factors identified from the interview analysis and those factors located at the organisational level of the ADP. Those factors are: leadership, communication, accounting systems, training, internal policy, culture, resources and politics.

6.2.5.7.1 Leadership

Leadership is considered as a critical factor that is intrinsic to the research. The majority of interviewees agree that leadership played a great role in introducing and implementingthe change programme in ADP. Also, leaders in ADP should be given more attention in order to improve their strategic thinking and their ability to manage and support the change programme, as illustrated by the following responses:

“I think the leadership in ADP has played a crucial role in supporting the implementation of the strategy plan” [R2].

“In my view, there are two main factors that support this successful implementation: leadership of ADEC and leadership of ADP. Also, the leadership in ADP had already started to apply a strategy before being asked by ADEC” [R3].

ADP leadership was keen for a strategic change even before the initiation of the change process, but no particular direction was set. Once ADEC provided the direction and support to ADP, the change was immediately and successfully implemented by ADP without significant difficulties. In fact, ADP admitted the importance of the role of leadership before and during the change process, but the role of employees in adopting accounting and strategy change was also

deemed to be enormous, as is evident in the following comment of one interviewee:

“I think the leadership in ADP including their support for the involvement of employees and training are main factors. I think the leadership played a clear role; however, there was an involvement for employees, but it was not enough” [R4].

“I think the leadership of employees in ADP and our willingness to change in order to improve our performance is an important factor” [R7].

“The involvement of employees in the change process and the clarification of the reasons about the need for change are important factors that leaders should understand in order to be accepted by the employees” [R8].

In the beginning, several employees and leaders were defensive with regard to the change process as they were unaware of the benefits and long-term consequences of these changes, but after attending a few workshops they strongly supported and contributed to the change process by providing their opinions (see comment R6). However, leaders and employees who were still resisting moved to other departments.

“The adoption of the change process by leaders is the main and crucial factor for successful implementation. Also, many leaders resisted the change, but they attended some workshops and they become supporters” [R6]

“I think there are so many successful factors since this journey began. This organisation started this journey in 2003 with a very small number of people and a visionary lead by H.H Saif who

identified the need for modernizing the police, which really started in 2005 and 2006. There have been many changes and it is difficult to quantify what hasn’t changed, but on the other side of that, has all change been good? I’m not sure and I think it has come down to the culture side of it. The organisation is incredibly young and energetic and it wants to learn, but it is a huge organisation.

And in this huge organisation it is difficult to implement change in a short time, especially at all levels of the organisation’s structure, and we cannot say that it is a huge success because we can’t get success at every level, but they have really some good success such as a very structured and functional organisational structure and now we have a very clear line on functionality” [R11].

The strategic and accounting changes have had long-term positive effects on ADP, as it is not a small department. Obviously, in the long run, the need may arise to change, eliminate or add some KPIs, but overall the change has been proved to be successful in all areas of concern in terms of improving the quality and effectiveness of services throughout the Emirate. In this regard, it is also believed that the aggressiveness of the ADP leadership will bring massive changes in the future. Some interviewees from ADP assert:

“The usual thing here is H.H Saif supports it and everybody wants to do something to achieve what has been asked by ADEC. I think it is also changing because the initiatives from ADEC are changing to become more focused on financial aspects and that is going to make a massive change in the next 2 years” [R12]

“For me the success factor is about leadership being the key for any organisation in change and in ADP I think, along with many key people, that the leadership is very focused on H.H Saif and General Nasser. They have been the driver for this change programme and they have kept everything on track in line with the initial vision that was set up by H.H Saif in 2003. Also, they have a steering committee

that is the main vehicle by which changes are managed and are monitored and progress through the force, so leadership is one of the key factors in the success of this change programme” [R13]

The leadership of ADP continuously attempted to implement new changes without the support of ADEC to some extent for the betterment of services. The steering committee of ADP is one such example which is primarily responsible for monitoring the benchmark of the routine activities and duties of the entire police force.

6.2.5.7.2 Communication

Some interviewees brought up the notion that communication could be considered as an important factor that could facilitate the change programme. Communication could link to leaders’ skills and could link to the channels that were used to communicate the strategic change and accounting change. One interviewee explained how the change in structure could establish a communication channel between all general directorates and general strategic departments by stating that:

“All strategic initiatives are initiated by the responsible department; we have our coordinators in those departments and we meet together on a regular basis” [R2].

“The strategic plan is available and it was communicated by workshops, brochures, meetings and through a strategic coordinator officer in the strategic planning section in each department” [R4]. The strategic plan for change was actually communicated to all entities, including the ADP, through a number of communication channels. Also, a number of interviewees were concerned with the kind of communications channels that were used in ADP, as illustrated by the following responses:

“We have internal and external strategic initiatives and they are communicated by workshops and meetings” [R7].

“That links to what I said related to the macro level and you have a strategy and performance unit in each directorate and we have a meeting every 2 weeks with the directorate to discuss the strategy, development, information required and their needs and it is high level communication. It doesn’t go down far enough, but it has been linked to staff appraisal. Last year we had a cascading of the plan to directorates and departments and it was new and difficult, but this year it has taken longer and they are cascading the plan to directorates and departments. Also, a process change has been developed about how the KPIs lead to purchasing if you are a purchasing department manager” [R12].

The change strategy was discussed and communicated internally and externally throughout the change process among different government departments. Each department used a different communication channel for correspondence but ADEC mainly coordinated through workshops, meetings, and publishing the outcomes of KPIs. On the other hand, ADP had a special team for communicating the change and requirements that usually communicated with ADEC and other departments in three ways, as stated by an interviewee during interview:

“The approach that ADP uses to turn words into action is very good. They are very strategically focused now and there is great drive, so that whatever is required is achieved. The head of the strategic team is responsible for communicating the requirements to departments through the strategic officer in each department (example: police stations 30 min). The ADP communicates with ADEC in 3 ways (letter, electronic, personal) directly. Also, our coordinator briefs down and across.

The ADP structure is very practical and facilitates to some extent this communication of strategy and, as I mentioned, we are huge organisation. The problem is that they never stop and every time

there is something new from government and they have to make changes” [R13].

As compared to other public entities, ADP’s method of internal and external communication during the change process was highly standardized, but in fact, to some extent, too many changes affected the performance of the organisation’s communication system.

6.2.5.7.3 Accounting Systems

Some interviewees mentioned the accounting system as an important factor that can facilitate the accounting change implementation. The accounting system covers the reasons behind choosing specific systems and the accounting systems’ role in successful change implementation in ADP, as shown by following interviewees’ responses:

“Moreover, there is a change model that explains the change curve which started from the introduction of the government strategy, then you get frustration and next you go down and you can map in ADP how it happened. Actually, it is difficult for a large organisation to respond to external pressure” [R12].

“Moreover, implementing useful and new systems supports the implementation of the change programme” [R17].

There is no doubt that the new strategic change in accounting systems has several positive impacts on public entities, including the ADP, but these government institutions have also faced many hardships and external pressures during this change.

6.2.5.7.4 Training

Training the employees could be another factor that influences the implementation of the change programme. Many interviewees mentioned the role of training and they explained that there were two

types of training: from ADEC and within the ADP training programme. According to some interviewees:

“ADEC organised many workshops for ADP leaders and staff that explained the process of the strategic plan and EFQM. Also, they provided professional speakers from different backgrounds in order for us to learn from their experience” [R]

“There were many training programs and awareness workshops set up by the ADEC and the main subject was strategic change, including accounting change. Also, ADP’s strategic department held many workshops to explain the requirement changes from ADEC and how it could be achieved” [R].

Both ADEC and ADP were keen for the success of the change process and, in order to achieve this success, they conducted numerous workshops and training sessions for the organisational members to assist them during the change process. However, one interviewee mentioned a challenge that faced the effectiveness of the training program relating to the change management and accounting change, stating that:

“Finally, the training was assisting the change implementation, but there was only a small number of staff who took the required training programs that relate to this change process” [R4].

6.2.5.7.5 Internal policy

The majority of the interviewees agreed that internal policy, as a factor, could be an important factor that had influence on impeding or facilitating the accounting change programme, arguing that:

“Finally, the change in laws, regulations, and policies has been a significant factor” [R6].

“There are some issues around human resources, in particular policy and strategy” [R17].