The process of change in management accounting: some field study evidence

Has Management Accounting Research been critical?

“…Gietzman, 1990;Baird et al, 2004;Wiersma, 2009) but others expressed reservations. These included: unsubstantiated claims of a crisis (Holzer and Norreklit, 1991); alleged benefits of ABC, BSC and EVA being excessive (Bromwich and Walker, 1998;Stark and Thomas, 1998); ABC being dysfunctional (Malmi, 1997;Major and Hopper, 2005); ABC, BSC and EVA not being novel (Horngren, 1995;Staubus, 1990;Bourguignon et al, 2004) and sometimes technically inaccurate (Brignall et al, 1991;Mitchell, 1994;Abernathy et al, 2001); implementation problems (Innes and Mitchell, 1990), especially if they lack collective worker participation and appropriate leadership styles (Horzée and Bruggeman, 2010); waning practitioner interest and adoption (Christensen and Wagenhofer, 1997;Innes, 2000); applications deviating from recommended prescriptions (Kellett and Sweeting, 1991;Spechbacker et al, 2003); their interpretive flexibility to accommodate conflicts over their scope and purpose when practiced deviating from claims that they are objective and well-defined (Ax and Bjornenak, 2005). Ironically given assertions that such reforms could address Japanese competition, Japanese firms proved indifferent and preferred Just-in-time and Total Quality Management philosophies emphasising simple controls, forward strategic planning, target costing, and communicating goals and strategies to employees (Yoshikawa, 1994;Scarborough et al, 1991).…”

Management Accounting Change: ABC Adoption and Implementation

“…In their study of seven companies in the electronic sector, Innes and Mitchell (1990) found three types of factors influencing management accounting change process. These factors are facilitators, motivators and catalysts.…”

The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels

“…Krumwiede (1998) also reported that firms linked ABC to other improvement initiatives because of their need for more accurate product/activity costs. Thus, initiatives may act as catalysts for replacing simplistic costing systems with more sophisticated ones (Innes and Mitchell, 1990;Al-Omiri and Drury, 2007).…”