Conceptualizing management accounting change: an institutional framework

Burns, John; Scapens, Robert W.

doi:10.1006/mare.1999.0119

Cited by 1,097 publications

(2,119 citation statements)

References 18 publications

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“…The notion of management accounting change due to changes in the management control system is supported by Burns (2000) and Burns/Scapens (2000), who highlight the importance of institutionalization, i.e., accounting routines becoming "an inherent feature of the management control process" (Burns, 2000, p. 572). This argument relates to yet another body of literature that focuses on the "conceptual use" (Menon/Varadarajan, 1992, p. 56) of accounting information as a language for business communication (Otley/Berry, 1980, p. 242;Boland/Pondy, 1983, p. 228).…”

Section: Literature Reviewmentioning

confidence: 99%

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Weißenberger

Angelkort

2011

Management Accounting Research

114

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To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasing number of them has been changing towards a (partially) integrated accounting system design.In accounting literature, a debate is still on whether this change is for the better or for the worse, especially as from a normative theory perspective no dominant standard exists that provides appropriate information for any given accounting problem which would support a separate accounting system design. Our paper adds to this debate by empirically analyzing the impact of an increasingly integrated accounting system design on controllership effectiveness. Our analysis is distinctive for two reasons. First, we use a dyadic research design surveying both controllers and representatives of general management which allows us to include management's perspective into our analysis in a valid fashion. Second, we do not restrict our model to the technical or supply-side characteristics of management accounting system design, but expand our approach to the user perspective of management accounting information as a financial language.By using structural equation modeling for a sample of 149 dyads surveyed from the German Top-1500 firms in 2007, we identify no statistically significant direct effect of the technical accounting system design, but a fully mediating influence of a unified financial language on controllership effectiveness. Our results imply amongst others that consistency of management accounting with financial reporting, which results from an integrated accounting system design, is an important property of management accounting information. Especially in the context of a financially oriented management control system, controllers therefore should take special care to align their internal reporting with the financial accounting reports provided to investors.-3 -

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Section: Literature Reviewmentioning

confidence: 99%

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Weißenberger

Angelkort

2011

Management Accounting Research

114

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“…The approach that we adopt is 'processual' in the sense that we explore the development (and effects) of SEAR practices as cumulative process(es) over time (Burns, 2000;Burns and Scapens, 2000). Also, our methodological approach is holistic, in that rather than explore an organisation's SEAR practices and corporate sustainability strategies in isolation, we investigate their evolution in the context of broader and ongoing organisational, social and environmental context(s).…”

Section: -Introductionmentioning

confidence: 99%

“…Also, our methodological approach is holistic, in that rather than explore an organisation's SEAR practices and corporate sustainability strategies in isolation, we investigate their evolution in the context of broader and ongoing organisational, social and environmental context(s). Theoretically, we interpret our findings through a lens that draws from Laughlin (1991) and Burns and Scapens' (2000) frameworks of organisational and accounting change. As we develop later, these frameworks are sufficiently complementary, and they help to inform our narrative of the interplay and dynamics between SEAR practices, organisational change and extra-organisational developments.…”

Section: -Introductionmentioning

confidence: 99%

“…Laughlin's (1991) framework of organisational change has been adopted by numerous scholars of social accounting (e.g., Gray et al, 1995;Fraser, 2012) to investigate whether and, if so, to what extent social/environmental accounting tools become implicated in organisational change. Rather less-used in SEAR research to date, Burns and Scapens' (2000) framework particularly assists us in teasing out why and how the change dynamics unfold over time as they do (Fraser, 2012). Together, both theoretical frameworks present 'a way of seeing' the observed change processes in MARIO, which in turn allows us to construct a case study narrative.…”

Section: -Introductionmentioning

confidence: 99%

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Social and environmental accounting, organisational change and management accounting: A processual view

Contrafatto

Burns

2013

Management Accounting Research

Self Cite

121

109

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“…As rotinas da contabilidade são formadas pelos hábitos dos indivíduos, os quais dão sentido a determinados grupos de pessoas. Assim, esta estrutura organizacional, a contabilidade, é amplamente aceita e de forma praticamente inquestionável (BURNS; SCAPENS, 2000).…”

Section: Introductionunclassified

Práticas de isomorfismo e as normas internacionais de contabilidade

Macohon¹,

Dani²,

Lavarda³

2017

RAUnP

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RESUMOOs gestores tendem a perceber as pressões ambientais e assim, gerenciam as mudanças necessárias para atender os objetivos das organizações. Estas pressões são de natureza coercitiva, normativa ou mimética. Esta pesquisa objetiva verificar se existe relação entre as práticas de isomorfismo e o processo de aplicação das normas internacionais de contabilidade nas indústrias de Santa Catarina. Quanto ao delineamento metodológico, a pesquisa classifica-se como descritiva realizada por meio de survey, aplicação de questionários, abordagem quantitativa. A população é caracterizada pelas 693 indústrias de Santa Catarina que possuem acima de 100 funcionários. A amostra é composta por 28 indústrias de diversos ramos de atividade que responderam os questionários. A análise da correlação demonstrou que há influência do ambiente externo sobre as organizações, o processo de convergência contábil é o principal agente motivador. As principais causas que as empresas implementaram as normas internacionais é a necessidade de estar conectada ao mercado; adequação aos clientes; pressão de competidores; e, imposição legal. Conclui-se que ocorre o predomínio do isomorfismo coercitivo, devido ao comportamento semelhante apresentado pelas empresas, bem como a forma de atuação dos profissionais em relação à adequação da nova normatização contábil. Palavras-chave: Isomorfismo. Fatores ambientais. Normas internacionais de contabilidade. ABSTRACT Managers tend to perceive environmental pressures and thus manage the changes necessary to meet the objectives of the organizations. These pressures are of coercive, normative or mimetic nature. This research aims to determine whether there is a relationship between isomorphic practices and the process of applying international accounting standards in Santa Catarina industries. Regarding the methodological design, research is classified as descriptive

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Conceptualizing management accounting change: an institutional framework

Cited by 1,097 publications

References 18 publications

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Social and environmental accounting, organisational change and management accounting: A processual view

Práticas de isomorfismo e as normas internacionais de contabilidade

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