Management Accounting Change

Acknowledgments: The authors are grateful for the valuable comments and suggestions of João Ribeiro, Aldónio Ferreira, the two anonymous re-viewers and the Editor on earlier versions of the paper. Likewise the authors would like to thank all the interviewees in Alpha, particularly the PMCD manager. Moreover, the paper has benefited from the feedback received at the European Accounting Congress 2006 (Dublin), the European Accoun-ting Congress 2007 (Lisbon) and the European Accounting Congress 2008 (Rotterdam). Abstract This paper presents a longitudinal case study of management accounting (MA) change in a Portuguese service company operating within the infor-mation technology (IT) business which has implemented the Balanced Sco-recard (BSC). BSC implementation turned out to be problematic. It took too long and faced several difficulties and obstacles. Drawing upon Kasurinen's (2002) revised model of accounting change, the factors that created a po-tential for change (motivators, ...

Althoughthe balanced scorecard (BSC) is claimed to be conceptually superior to budgeting,not all BSC implementations get sustained, and some organizations even move back to budgetary control systems.Using the qualitative case study approach,this study investigates the reasons for the change of management controlfrom BSC to budgeting in a Sri Lankan commercial bank.To capture thesereasons, a revised Accounting Change Model of Cobb, Helliar, and Inns (1995) was used. This study contributes to literature by further developing Cobb et al.'s (1995) Model, by subcategorizing the momentum for change into three elements: people, processes and external triggers, based on the case study evidence.

Acknowledgments: The authors are grateful for the valuable comments and suggestions of João Ribeiro, Aldónio Ferreira, the two anonymous re-viewers and the Editor on earlier versions of the paper. Likewise the authors would like to thank all the interviewees in Alpha, particularly the PMCD manager. Moreover, the paper has benefited from the feedback received at the European Accounting Congress 2006 (Dublin), the European Accoun-ting Congress 2007 (Lisbon) and the European Accounting Congress 2008 (Rotterdam). Abstract This paper presents a longitudinal case study of management accounting (MA) change in a Portuguese service company operating within the infor-mation technology (IT) business which has implemented the Balanced Sco-recard (BSC). BSC implementation turned out to be problematic. It took too long and faced several difficulties and obstacles. Drawing upon Kasurinen's (2002) revised model of accounting change, the factors that created a po-tential for change (motivators, ...

Acknowledgments: The authors are grateful for the valuable comments and suggestions of João Ribeiro, Aldónio Ferreira, the two anonymous re-viewers and the Editor on earlier versions of the paper. Likewise the authors would like to thank all the interviewees in Alpha, particularly the PMCD manager. Moreover, the paper has benefited from the feedback received at the European Accounting Congress 2006 (Dublin), the European Accoun-ting Congress 2007 (Lisbon) and the European Accounting Congress 2008 (Rotterdam). Abstract This paper presents a longitudinal case study of management accounting (MA) change in a Portuguese service company operating within the infor-mation technology (IT) business which has implemented the Balanced Sco-recard (BSC). BSC implementation turned out to be problematic. It took too long and faced several difficulties and obstacles. Drawing upon Kasurinen's (2002) revised model of accounting change, the factors that created a po-tential for change (motivators, ...

The paper provides an insight into a management accounting change, namely the introduction of the balanced scorecard (BSC) in a Chinese state-owned enterprise. The process of institutionalisation is evaluated using the theoretical framework proposed by Burns & Scapens (2000), which breaks the process down into the steps of encoding, enacting, reproduction and finally institutionalisation. Approach A qualitative field study was carried out, gathering data from interviews, documents and non-participant observation. Findings It was found that resistance to change in the factories of the company resulted in the rules of the BSC being only loosely coupled with routines embedded in everyday working activities. Originality This study makes a contribution to the institutional theory literature by showing that, despite its western roots, institutional theory may be used to explain attempts to change management accounting in other hemispheres, as in this Chinese case. The research also contributes to the sparse research on management accounting in China.

Acknowledgments: The authors are grateful for the valuable comments and suggestions of João Ribeiro, Aldónio Ferreira, the two anonymous re-viewers and the Editor on earlier versions of the paper. Likewise the authors would like to thank all the interviewees in Alpha, particularly the PMCD manager. Moreover, the paper has benefited from the feedback received at the European Accounting Congress 2006 (Dublin), the European Accoun-ting Congress 2007 (Lisbon) and the European Accounting Congress 2008 (Rotterdam). Abstract This paper presents a longitudinal case study of management accounting (MA) change in a Portuguese service company operating within the infor-mation technology (IT) business which has implemented the Balanced Sco-recard (BSC). BSC implementation turned out to be problematic. It took too long and faced several difficulties and obstacles. Drawing upon Kasurinen's (2002) revised model of accounting change, the factors that created a po-tential for change (motivators, ...

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of most of the management accounting practices advocated in management accounting literature, in the sampled firms. Modern management accounting techniques such as activity based costing and balanced scorecard type performance measures are used together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a significant change occurring in management accounting practices in South Africa in recent years. Such a change is mainly attributed to the opening up of the South African economy in the early 1990s.

This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accounting in the constitution of organizations and the ways in which management accounting systems as structures of intentionality both shape and are shaped by shared norms and understandings. The findings help to understand the concerns of the current mainstream in management accounting literature. In fact, the findings cohere with Hopwood and Scapens and their followers in the sense that management accounting is not a static phenomenon but one that changes over time to reflect new forms and practices. It was also found that management accounting is part and parcel of organizational change. By reviewing a subset of the studies on accounting history published during the period 1980 - 2018, this paper updates accounting history literature...

This study of a Portuguese chemical company acquired by a multinational, and, thus going through an integration process, aims to understand the process of a Management Accounting (MA) change. Over three decades, the mentioned company was subject to several changes in ownership and external context, regarding economic and regulatory conditions. Following its last acquisition, the company had to comply with new requirements and targets from the parent company, namely in terms of value creation. Hence, control mechanisms, including stricter KPIs, were set. A hybrid framework was, therefore, developed to analyse the case thoroughly.

This paper presents a longitudinal case study of management accounting (MA) change in a Portuguese service company operating within the information technology (IT) business which has implemented the Balanced Scorecard (BSC). BSC implementation turned out to be problematic. It took too long and faced several difficulties and obstacles. Drawing upon Kasurinen's (2002) revised model of accounting change, the factors that created a potential for change (motivators, facilitators and catalysts) and the events that seek to explain how the process of change evolved (momentum and leadership) are identified. Furthermore, Kasurinen's barriers to change (confusers, frustrators and delayers) have been recognised in the study. This investigation demonstrates how Kasurinen's (2002) framework can help researchers to understand the reasons and explanations as to why change occurs in organizations and the process by which MA changes.

Management accounting change, currently an increasingly popular focus for research, is not a uniform phenomenon. Its nature and form may vary across multiple dimensions and this variation has been neglected by researchers who have tended to study change per se rather than distinguishing it though a categorisation by type. This paper explores the forms which management accounting change has taken in a sample of manufacturing companies by utilising a simple typology of management accounting system change, derived from the existing research literature, consisting of addition, replacement, output modification, operational modification and reduction. This classification is combined with information on the incidence, location, importance and success of management accounting changes to provide some analytical insights into the variety and patterns of change within these companies and to derive some guidance for future research on the topic.

There is a relationship between the organizations' strategic objectives and their corporate communications. The latter is an important feature of organizational performance. Organizational leaders are continuously facing the challenge of communicating their strategic goals to their stake-holders. Very often, they are adopting performance management tools to meet this challenge. Consequently, this chapter explains that the Balanced Scorecard (BSC) can be used to evaluate and measure the firms' corporate communications and their organizational performance. This tool has been widely recognized by academics and managers as it is capable of aligning organizational strategies (including their missions and visions), strategic indicators (leading and lagging indicators) and stakeholder management. A review of the relevant literature review suggests that many practitioners are becoming strategic in their corporate communications. In this light, this chapter clarifies that the BSC approach can be used to support them in their stakeholder engagement. This contribution is useful for both academics and practitioners as it aligns the corporate communication practices with organizational strategy and performance management in the digital era.

There is a relationship between the organizations' strategic objectives and their corporate communications. The latter is an important feature of organizational performance. Organizational leaders are continuously facing the challenge of communicating their strategic goals to their stakeholders. Very often, they are adopting performance management tools to meet this challenge. Consequently, this chapter explains that the Balanced Scorecard (BSC) can be used to evaluate and measure the firms' corporate communications and their organizational performance. This tool has been widely recognized by academics and managers as it is capable of aligning organizational strategies (including their missions and visions), strategic indicators (leading and lagging indicators) and stakeholder management. A review of the relevant literature review suggests that many practitioners are becoming strategic in their corporate communications. In this light, this chapter clarifies that the BSC approach can be used to support them in their stakeholder engagement. This contribution is useful for both academics and practitioners as it aligns the corporate communication practices with organizational strategy and performance management in the digital era.

Purpose – This paper aims to explore how management accountants can contribute to the corporate social responsibility (CSR) practices and disclosure of a multinational subsidiary in the context of developing country - Vietnam
Design/methodology/approach – The paper employs qualitative case study methodology, focused on a large British multinational subsidiary in Vietnam in which business leaders sought to engage management accountants in a CSR agenda and integrated reporting practices. Bourdieu’s theoretical perspective of habitus, capitals and field is employed as a theoretical lens to investigate in this matter
Findings – While accountant roles changed well to align with CSR practices and disclosures, they struggled to engage more with some sustainability improvements. The paper also discusses more the motivation, enablers and barriers of both management accountants and organisation leaders in engaging management accountants in sustainability issues

This paper presents a longitudinal case study of management accounting (MA) change in a Portuguese service company operating within the information technology (IT) business which has implemented the Balanced Scorecard (BSC). BSC implementation turned out to be problematic. It took too long and faced several difficulties and obstacles. Drawing upon revised model of accounting change, the factors that created a potential for change (motivators, facilitators and catalysts) and the events that seek to explain how the process of change evolved (momentum and leadership) are identified. Furthermore, Kasurinen's barriers to change (confusers, frustrators and delayers) have been recognised in the study. This investigation demonstrates how framework can help researchers to understand the reasons and explanations as to why change occurs in organizations and the process by which MA changes.