Management accounting change: critical review and a new contextual framework

Abstract

Purpose – This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations. Design/methodology/approach – Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996). Findings – The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level. Research limitations/implications – The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined. Practical implications – The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike. Originality/value – The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.

Institutional Theory: A Bibliometric Analysis in Accounting Research

“…Ademais, sete dos estudos utilizaram ao mesmo tempo a corrente NIS e OIE, todos eles qualitativos, como, por exemplo, o artigo de Ma e Tayles (2009), que investiga os fatores de mudança nos sistemas de controle gerenciais para torná-los mais estratégicos. O estudo de Yazdifar et al (2008), assim como o estudo de Alsharari et al (2015), utiliza além das duas correntes a Estrutura de mobilização de poder e política (Hardy,1996), nesse caso para investigar a mudança na Contabilidade Gerencial imposta de uma subsidiária, imposta por sua matriz.…”

“…Nesse contexto, a realização de ensaios teóricos aproximando a teoria Institucional dessas outras teorias pode contribuir para o melhor entendimento dos contextos estudados, porém é importante uma sequência de estudos que possam comprovar esses pressupostos e reforçar a teoria, como a série de estudos baseados na Velha Economia Institucional, Nova Sociologia Institucional e Estrutura de mobilização de poder e política de Alsharari et al (2015), Alsharari e Abougamos (2017) e Alsharari e Youssef (2017).…”

Supply Chain Integration and Customer Relationship Management in the Airline Logistics

“…The author's relevant professional experience, extensive literature review, and communications with selected personnel of EA provided the foundation for this paper. Selection of the case study methodology was based on the following reasons: the ability of this methodology to help the researcher study the problem within its real environment [70]; the extent of control an investigator has over actual behavior; and the degree of focus on contemporary as opposed to historical events [71].…”

Management Accounting Practices Among Chinese Enterprises

“…In China, although the concept of management accounting system was introduced, the management accounting reports have not gained much attention. In addition, there have conflicting views between the academics and practitioners on the management accounting practices since academic theories were criticized for inadequate response to the management accounting practices (Alsharari, Dixon & Youssef, 2015). It is worth noting that there were no basic guidelines for management accounting practices in the world for reference before China.…”