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The challenge of management accounting change: behavioural and cultural aspects of management accounting

Ezzamel, Mahmoud, Scapens, Robert W. and Burns, John 2003. The challenge of management accounting change: behavioural and cultural aspects of management accounting. CIMA Publishing.

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Abstract

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. It describes the finding of a research project investigating management accounting change in the UK. It focuses on the difficulties involved in changing management accounting systems. It is written by experts in the field of management accounting.

Item Type: Book
Book Type: Authored Book
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Publisher: CIMA Publishing
ISBN: 9780750660044
Last Modified: 04 Jun 2017 04:05
URI: http://orca-mwe.cf.ac.uk/id/eprint/32422

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