Organizational Change and the Transformation of the Management Accounting Function

2011 ◽  
pp. 3-21 ◽  
Author(s):  
Will Seal ◽  
Ian Herbert
Keyword(s):  
Organizational Change ◽  
Management Accounting

Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

2020 ◽  
Vol 16 (4) ◽  
pp. 613-619
Author(s):  
Stefan Schaltegger
Keyword(s):  
Organizational Change ◽  
Ecosystem Management ◽  
Design Methodology ◽  
Scientific Literature ◽  
Management Accounting ◽  
Zoonotic Diseases ◽  
Social Implications ◽  
Content Type ◽  
Research And Practice ◽  
To Receive

Purpose The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting. Design/methodology/approach Review of scientific literature on epidemics; conceptualization. Findings Three key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting. Research limitations/implications Accounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics. Social implications To reduce the likelihood of future pandemics the paths of epidemics development need to be broken. Originality/value Conceptual systematization of key sources of epidemics and pandemics; concluding management, accounting and reporting consequences.

scholarly journals Is Traditional Management Accounting Still in Use? Contemporary Issues

2019 ◽  
Vol 6 (2) ◽  
pp. 229-240
Author(s):  
Nizar Mohammad Alsharari ◽  
Alhashmi Aboubaker Lasyoud
Keyword(s):  
Organizational Change ◽  
Management Accounting ◽  
Relevant Literature ◽  
Accounting Systems ◽  
Accounting History ◽  
Management Accounting Systems ◽  
Strategic Management Accounting ◽  
Starting Point ◽  
Changes Over Time

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 by focusing on management accounting research. The paper also contributes to the existing literature by presenting the discussions of management accounting and organizational change. However, other studies can consider this paper as starting point to examine other areas of accounting such as financial accounting.

The processes of accounting changes as emerging from public and fiscal reforms

2017 ◽  
Vol 25 (1) ◽  
pp. 2-33 ◽  
Author(s):  
Nizar Mohammad Alsharari ◽  
Hoda Abougamos
Keyword(s):  
Organizational Change ◽  
Public Sector ◽  
Management Accounting ◽  
Structuration Theory ◽  
Radical Change ◽  
Content Type ◽  
Political Processes ◽  
Fiscal Reforms ◽  
Ministry Of Finance

Purpose The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms. The study explains the ways in which accounting change dynamics can emerge on the basis of interaction between “external” origins and “internal” accounts; which identifies that accounting is both shaped by, and shaping, wider socio-economic and political processes. Design/methodology/approach The paper uses an interpretive case study approach. The study adopts institutional and structuration theory as a theoretical lens and uses triangulation in data collection, including interviews, observations and documents and archival records. Findings The paper concludes that the new budgeting systems together with the Results-Based Management emerged as a result of interaction between “external” origins and “internal” accounts. It also highlights the interaction between these levels from one side, and the accounting and organizational change from the other side. The study confirms that factors other than economic may also play an influential role in the emergence of accounting change. It also concludes that there is a radical change of accounting systems in the case study (Ministry of Finance), which is not only a cosmetic change in accounting but is also represented in the actual working practices. The study also confirms that accounting is not a static phenomenon, but one that changes over time to reflect new systems and practices. Research limitations/implications The paper has important implications for institutional research on accounting change and public sector reforms in responding to recent calls to bridge the gap between the extra- and intra-organizational levels of analysis. Hence, it has essential implications for the way in which successful change can be defined in accounting and organizational change literature. It also identifies that management accounting is both shaped by, and shapes, wider socio-economic and political processes, which has important implications for the methods of studying management accounting change. Originality/value The paper is one of the few case studies in the accounting literature to analyze the practical issues organizations face when changing their method of budgeting as influenced by public sector and fiscal reforms. The study contributes to both accounting literature and institutional theory by providing further understanding and “thick explanation” of the dynamics of accounting change in the public sector.

Management accounting and organizational change: alternative perspectives

2019 ◽  
Vol 27 (4) ◽  
pp. 1124-1147
Author(s):  
Nizar M. Alsharari
Keyword(s):  
Organizational Change ◽  
Management Accounting ◽  
Hybrid Approach ◽  
Organizational Factors ◽  
Economic Models ◽  
Influential Factors ◽  
Institutional Perspective ◽  
Content Type ◽  
Political Processes ◽  
Critical Perspectives

PurposeThis paper aims to discuss the alternative perspectives for studying management accounting and organizational change. It provides a comprehensive basis for the research of accounting and organizational change conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of change.Design/methodology/approachThe paper applies a “theoretical framework” for studying accounting and organizational change based on obtaining an institutional perspective. By achieving this theoretic construction in the integration of a number of different works, this can summarize the common elements, contrast the differences and work in a way that extends the methodology. It is determined exclusively on a hybrid approach through the adoption of alternative perspectives and complements recent recommendations for bridge building and methodological pluralism among the different debates and perspectives concerning accounting and organizational change research.FindingsThe findings emphasize that the nature of organizational change is not static, rather, it is dynamic and varying over time. Organizational changes are occurring in both extra- and intra-organizational factors that shaped changes in accounting systems in organizations. The study concludes that accounting and organizational change literature has divided theoretical strands into two main perspectives: rational perspectives and interpretive and critical perspectives. Rational perspectives represented by the conventional mainstream of research can be classified into two approaches, normative economic models and positive economic models, which are grounded in neoclassical economic theories. On the other hand, the interpretive and critical perspectives emerged as alternatives to rational perspectives to explain accounting and organizational change within its broader social and economic context.Research limitations/implicationsThe paper has significant implications for the ways in which change dynamics can emerge, diffuse and implement at multilevel of institutional analysis. It also explains the interaction between the accounting and organizational change, which identified that change is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of change has important implications for the ways of studying accounting and organizational change. Hence, it has important implications for the way in which successful change can be defined in accounting and organizational change literature.Originality/valueThe study contributes to both accounting and organizational change literature by providing a comprehensive review about the development of institutional theory as it examines how the organization is simultaneously subjected to a high level of efficiency and considerable institutional demands. Thereafter, the domain of accounting and organizational change research itself will be extended.

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