Management accounting system (MAS) change: field evidence
| Autor: | Andrea Dossi, Laura Zoni, Marco Morelli |
|---|---|
| Rok vydání: | 2012 |
| Předmět: |
Economics and Econometrics
Process management business.industry Process (engineering) Control (management) Change management Accounting Context (language use) Technical feasibility LYFE CYCLE Settore SECS-P/07 - ECONOMIA AZIENDALE Accounting information system Management accounting business Contingency MANAGEMENT ACCOUNTING CHANGE Finance |
| Zdroj: | Asia-Pacific Journal of Accounting & Economics. 19:119-138 |
| ISSN: | 2164-2257 1608-1625 |
| DOI: | 10.1080/16081625.2012.668062 |
| Popis: | This paper critically discusses one of the prescriptions of traditional control literature according to which the management accounting system (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 the 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 the 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 organizat... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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