A Processual Approach towards Studying Management Accounting Change

Hassan Yazdifar
Davood Askarany (University of Auckland)
Ahmad Nasseri (University of Sistan and Baluchestan)
Mohammad Ali Moradi

JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 19 No 2 (2012): October

The issue of organizational change has assumed central importance in business and management related research during the last two decades. Management accounting is no exception. Change in management accounting systems and techniques, the roles of accountants in business and, more generally, change in the shape of the finance function have particularly been the subjects of much debate in recent decades. This paper reviews two prominent approaches to change namely planned and processual approaches and concludes that a processual approach provides a richer and more enhanced understandings of management accounting change.