Positivist researchApplying a typology of management accounting changeInfluence Costs and Implementation of Organizational Changes
Management accounting systems change and departmental performance the influence of managerial information and Utilising a typology of management accounting change An empirical analysisFactors influencing changes in Chinese management accounting practices General information Author(s)Chanegrih,Matejka et al.,Williams et al.,Sulaiman,Wu et al., Year study20082005200220052010 Environment Motivational factors20222 Catalyzing factors22212 Facilitating factors22222 Summary
Managers in collectivist cultures pay little attention to new or fashionable management ideas, whereas managers in individualistic cultures keep up to date with new ideas and try to put them into practice + Strong support from top management is one factor likely to contribute to the level of resistanceCost influence decsision, higher centralization lead to higher change for rejection of initiationIndicates increasing competition influences focus on change (even as culture) If change is a phenomenon often prompted by economic difficulty. Over time MAdesign will become heavily oriented to cope with these adverse circumstances. The appropriateness of changes made for this purpose in other circumstances (e.g. high economic growth) therefore merit investigation.
Testing factors incluencing change: culture related, firm/industry related, partner related, host-‐country related, economy related, market competition Individual Leading the process20010 Summary
The correlation matrix indicates that management heavily influences the most important and apparently most complex changes and this support lowers the degree of resistance to changeNo Information It is hypothesized that MACSs change affects performance but not directly. Instead, this relationship is mediated bij managerial-‐relevant information(MRI) that is impacted by change, which, in turn, enhances performance.
Table 4 reveals that the changes are distributed across the five component parts of the MA system. The planning and controlling sub-‐systems account for the greatest parts of total change with costing and decision-‐making also reflecting lower but still substantial portions. Directing experienced a smaller number of changesNo Information Momentum Guiding the process02010 Timing for change11000 Summary
These results corroborate recent studies which see MA change as a relatively slow process of changePresented an economic model of the process that leads to a decision to implement changeNo informationTable 8 Provides insights from the adopted typology of MA changeNo Information Barriers Barriers or resistance21010 Summary Strong support from top management is one factor likely to contribute to the level of resistance As an illustration, Scapens and Roberts (1993) Shows that resistance to a change can be particularly costly in a firm with a high degree of centralizationNo information
Legitimacy may be a motive which leads to the retention of existing practices. different types of change may be associated with different behavioural circumstances.No information Overall summary/goal
Apart from the similarities, some differences due to cultural and macroeconomic factors are noted. The findings advance understanding of how national cultures and the macroeconomic context influence the nature and location of change in management accounting and control systems (MACS).
We present an economic model of the process that leads to a decision to implement a change. We argue that the decision gives rise to influencing efforts as privately informed agents attempt to affect the decision to their benefit. The decision maker trades off the information benefits and costs of influencing by imposing a limit on the agents’ efforts.
This study explores the indirect effect of MACSs change on departmental performance. It is hypothesized that MACSs change affects performance but not directly. Instead, this relationship is mediated by managerial-‐relevant information (MRI) that is impacted by Management Accounting & Control Systems change, which, in turn, enhances performance.
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 study provides insight into the factors that influence change in Chinese management accounting practices. The size of the firm, foreign partner and level of knowledge of senior managers and employees have positive bearing on the changes in management accounting practices of the foreign-‐partnered joint ventures.
