Challenge of Management Accounting Change
- 1st Edition - May 28, 2003
- Imprint: CIMA Publishing
- Authors: John Burns, Mahmoud Ezzamel, Robert Scapens
- Language: English
- Paperback ISBN:9 7 8 - 0 - 7 5 0 6 - 6 0 0 4 - 4
- eBook ISBN:9 7 8 - 0 - 0 8 - 0 9 3 9 9 4 - 0
The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed… Read more
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The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques and the technical aspects of implementation are important, but change implementation and change management also involves important behavioural and cultural issues that must be understood and addressed. The main focus of The Challenge of Management Accounting Change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles in the UK.
This book outlines a framework for interpreting and understanding management accounting change as an on-going process and a range of case studies are used to illustrate both successful and unsuccessful implementations, drawing out the various lessons that can be learned and suggesting some pointers for those embarking on a programme of management accounting change.
This book outlines a framework for interpreting and understanding management accounting change as an on-going process and a range of case studies are used to illustrate both successful and unsuccessful implementations, drawing out the various lessons that can be learned and suggesting some pointers for those embarking on a programme of management accounting change.
* Describes the finding of a research project investigating management accounting change in the UK
* Focuses on the difficulties involved in changing management accounting systems
* Written by experts in the field of management accounting
* Focuses on the difficulties involved in changing management accounting systems
* Written by experts in the field of management accounting
Accountants, management accountants, lecturers and academics.
Executive Summary; A Case of Resistance; Background to the Study; Accounting as Organisational Routines; A Framework for Understanding Change; Cases of Unsuccessful Change; Cases of Successful Change; Coping with and Managing Accounting Change.
- Edition: 1
- Published: May 28, 2003
- Imprint: CIMA Publishing
- Language: English
JB
John Burns
Affiliations and expertise
University of Colorado at DenverME
Mahmoud Ezzamel
Affiliations and expertise
University of CardiffRS
Robert Scapens
Affiliations and expertise
University of Manchester and University of Groningen