scholarly journals DISCOURSE MODEL OF INSTITUTIONALIZATION APPLIED TO THE PROCESS OF CHANGE IN MANAGEMENT ACCOUNTING

2014 ◽  
pp. 47-66
Author(s):  
Luciano Gomes dos Reis ◽  
Carlos Alberto Pereira
Keyword(s):  
Management Accounting ◽  
Process Of Change ◽  
Discourse Model

scholarly journals Management Accounting Change in Family Firms: The Ambivalent Role of the Successor

2020 ◽  
Vol 11 (2) ◽  
pp. 18
Author(s):  
Annalisa Sentuti ◽  
Francesca Maria Cesaroni
Keyword(s):  
Family Business ◽  
Family Firms ◽  
Management Accounting ◽  
Longitudinal Case Study ◽  
Theoretical Frameworks ◽  
Process Of Change ◽  
Succession Process ◽  
The Relationship

Why does a process of management accounting change (MAC) that started with the best premises for a successful conclusion stop? What could be the causes of failure? In the last few decades, several authors have tried to answer these questions in the field of MAC by adopting different theoretical frameworks and offering various responses. However, few contributions have dealt with this theme from the family’s perspective, and they haven’t considered the specific challenges concerning such firms, like those connected to the succession process.However, few contributions have dealt with this theme from the perspective of family and considering their specific characteristics and challenges, as in particular the succession process. To fill this gap, this paper explores the relationship between MAC and the succession process aiming to answer the question: “How can a successor influence the start, development and final outcome of a MAC process in a family business?” Using a longitudinal case study, the paper explores an Italian family firm in which a MAC and a succession process started simultaneously. However, despite all the best premises for its development and implementation, the MAC process was interrupted. The analysis focuses on the successor and his goals and motivations to better understand which role he assumed in the MAC process. Findings suggest that a successor can play an ambivalent role. He can be a key agent in promoting and triggering a MAC process in family firms, but he can also become a major obstacle to the process of change when his personal objectives and interests prevail over the company’s needs.

scholarly journals Management accounting change in developing countries: evidence from Libya

2018 ◽  
Vol 26 (3) ◽  
pp. 278-313 ◽  
Author(s):  
Alhashmi Aboubaker Lasyoud ◽  
Jim Haslam ◽  
Robin Roslender
Keyword(s):  
Developing Countries ◽  
Management Accounting ◽  
Structuration Theory ◽  
Actor Network Theory ◽  
Theoretical Framework ◽  
Market Forces ◽  
Manufacturing Companies ◽  
Process Of Change ◽  
Content Type ◽  
Organizational Power

Purpose The purpose of this paper is to investigate the change in management accounting and control systems (MACSs) within two large public manufacturing companies in Libya so-called Trucks and Buses Company (TBC) and National Trailers Company (NTC). Design/methodology/approach The paper is based on semi-structured interviews, an analysis of documents and observations. It draws on New Institutional Sociology (NIS) perspective (DiMaggio and Powell’s 1983) as theoretical framework to provide explanations regarding how the MACS in the two companies were shaped by various factors. Findings The main factors identified in shaping the operations of the MACS were the need to comply with the political pressures, the Libyan Government’s laws and regulations, the instructions imposed by the management committee in both companies, leading organizations’ pressures (ISO), customer satisfaction (coercive isomorphism), the influence of professional associations (normative isomorphism) and the need to imitate efficient organizations in order to be more legitimate and successful (mimetic isomorphism). Research limitations/implications The findings of the study have implications for understanding the operations of MACS in developing countries. Future research could focus on alternative theoretical perspectives for the investigation of the process of change in MACS such as structuration theory, agency theory and actor-network theory. Originality/value The proposed theoretical framework provides insights into the process of change by focusing on the interplay between the institutional forces, market forces and intra – organizational power relationships to overcome the criticism of NIS that it downplays the role of market forces and intra – organizational power relations.

The process of change in management accounting: some field study evidence

1990 ◽  
Vol 1 (1) ◽  
pp. 3-19 ◽  
Author(s):  
J. Innes ◽  
F. Mitchell
Keyword(s):  
Field Study ◽  
Management Accounting ◽  
Process Of Change

Advances in Management Accounting

2005 ◽  
Keyword(s):  
Management Accounting

The process of change in basic body awareness therapy

2008 ◽  
Author(s):  
Louise Danielsson
Keyword(s):  
Body Awareness ◽  
Process Of Change ◽  
Basic Body

Review of Therapeutic experiencing: The process of change.

1987 ◽  
Vol 15 (3) ◽  
pp. 224-224
Keyword(s):  
Process Of Change

The process of change in accelerated experiential dynamic psychotherapy (AEDP): A case study analysis.

2018 ◽  
Vol 28 (2) ◽  
pp. 213-232
Author(s):  
Rayna D. Markin ◽  
Kevin S. McCarthy ◽  
Amy Fuhrmann ◽  
Danny Yeung ◽  
Kari A. Gleiser
Keyword(s):  
Study Analysis ◽  
Dynamic Psychotherapy ◽  
Process Of Change ◽  
Case Study Analysis

Process of Change Scale

1998 ◽  
Author(s):  
Kristel Bleyen ◽  
Hans Vertommen ◽  
Chantal Van Audenhove
Keyword(s):  
Process Of Change

An Analysis on the Process of Change in Play Therapy of Young Children Exhibiting Anxiety

2018 ◽  
Vol 22 (5) ◽  
pp. 247-280
Author(s):  
Young-Rye Ha ◽  
Dong-Ok Min ◽  
Dae-Gun Bae
Keyword(s):  
Young Children ◽  
Play Therapy ◽  
Process Of Change
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