The development of a framework for understanding management accounting change from a hybrid institutional and managerial perspective

The study promotes a multi-approach theoretical framework that will facilitate the understanding and explanation of management accounting change process experienced within organisations. The framework will provide a means to expose the dynamics guiding change and to understand the process of change at a micro- level. Although the main focus is placed on the intra organisational dynamics that may be activated to encourage change within an organisation, environmental pressures for change are also considered. In particular, the study determines the key role of the external institutional and intra organisational dynamics that emerge and thus affect the change efforts. The theoretical framework employs various strands of institutional theory and perspectives on change management theories with regard to change management processes that consider the ways in which management accounting practices can undergo change. This study is expected to contribute to the existing literature by enriching previous theoretical approaches and filling the existing research gap in this outstanding research topic.