Challenge of Management Accounting Change


  • John Burns, University of Colorado at Denver
  • Mahmoud Ezzamel, University of Cardiff
  • Robert Scapens, University of Manchester and University of Groningen

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.
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Accountants, management accountants, lecturers and academics.


Book information

  • Published: April 2003
  • ISBN: 978-0-7506-6004-4


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.