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Exploring a `non-financial' management accounting change
Authors:Juhani Vaivio  
Institution:aDepartment of Accounting and Finance, Helsinki School of Economics, Runeberginkatu 22*b124;b*1*70010089 Helsinki, Finland.
Abstract:Many normative calls have appeared for including strategic non-financial measures into management accounting systems. This paper explores the emergence of non-financial measures in the organizational context of Lever Industrial-U.K., a service-oriented British chemicals company. Tracing the mechanism of this management accounting change, the study identifies the dynamic forces which are driving it. The paper points at the systematization of non-financial measures as an essential phase of the change process. However, the paper also suggests that non-financial measures become a powerful vehicle for focusing interactive management control into the organization's strategic uncertainties. This interactive `Focus Potential' of non-financial measures goes beyond their diagnostic role as strategic controls.@e$g0
Keywords:non-financial measures  management accounting change  strategic control  interactive control systems
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