MANAGERIAL ACCOUNTS OF DOWNSIZING

Downsizing remains a popular management technique for restructuring or ganizations. This is despite evidence that, by itself, downsizing ofte n fails to deliver promised benefits and can result in a range of staf f and other problems. Within the management literature some have respo nded by identifying 'best practices' in downsizing, whilst others have argued for downsizing to be used strategically, not just for cost red uction. The study reported in this paper explores management accounts of downsizing, and the extent to which a strategic language can be det ected. It is based upon a content analysis of 502 annual reports of Au stralian organizations over a 7-year period and it identifies nine key themes present in managers' discussion of downsizing. Further analysi s suggests that managerial accounts of downsizing fall into three 'lan guages': a strategic language, a process language, and a cost versus c onsideration language. (C) 1997 John Wiley & Sons, Ltd.