The paper critically discusses one of the prescriptions of traditional control literature according to which the MAS should be adaptive to changes in the organizational and strategic context. Drawing from contingency and institutional theories, the paper drafts a framework to pragmatically identify key phases and features of the management accounting change process to highlight its organizational nature. Using this framework, the paper documents four longitudinal case studies of the design and implementation of management accounting changes. The field studies show how accounting systems are difficult to change despite the formally acknowledged need for change. Findings highlight that the need for change, the technical feasibility of change, the availability of traditional and contemporary methodologies are –alone- insufficient reasons to change. A number of other elements interplay in the process of change ,namely the intended MAS use, the stage of the organization life cycle, the potential impact of change on the organization, and the role of key individuals in linking the phases of the change process.
|Numero di pagine||20|
|Rivista||ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS|
|Stato di pubblicazione||Pubblicato - 2012|
- LYFE CYCLE
- MANAGEMENT ACCOUNTING CHANGE