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Utilising a typology of management accounting change: An empirical analysis
Authors:Suzana Sulaiman  Falconer Mitchell  
Institution:aFaculty of Accountancy, University of Technology MARA (UiTM), Malaysia;bAccounting and Finance Group, 50 George Square, University of Edinburgh, Edinburgh EH4 3 SU, UK
Abstract:Management accounting change, currently an increasingly popular focus for research, is not a uniform phenomenon. Its nature and form may vary across multiple dimensions and this variation has been neglected by researchers who have tended to study change per se rather than distinguishing it though a categorisation by type. This paper explores the forms which management accounting change has taken in a sample of manufacturing companies by utilising a simple typology of management accounting system change, derived from the existing research literature, consisting of addition, replacement, output modification, operational modification and reduction. This classification is combined with information on the incidence, location, importance and success of management accounting changes to provide some analytical insights into the variety and patterns of change within these companies and to derive some guidance for future research on the topic.
Keywords:Management accounting change  Manufacturing companies  Change typology
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