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

Katsikas, Epameinondas, Dixon, Robert, Woodhead, Anne (2014) The development of a framework for understanding management accounting change from a hybrid institutional and managerial perspective. In: 8th International EISAM Public Sector Conference, 2-4 September, 2014, Edinburgh, UK. (Unpublished) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:54191)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)

Abstract

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.

Item Type: Conference or workshop item (Paper)
Uncontrolled keywords: Institutional theory, New Institutional Sociology, Old Institutional Economics, Change, Management Accounting Change.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Epameinondas Katsikas
Date Deposited: 14 Feb 2016 22:26 UTC
Last Modified: 07 Oct 2021 08:41 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/54191 (The current URI for this page, for reference purposes)
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