By
John Burns, University of Colorado at Denver
Mahmoud Ezzamel, University of Cardiff
Robert Scapens, University of Manchester and University of Groningen
Description
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.
Audience:
Accountants, management accountants, lecturers and academics.
