Integrating Change Management and Management Accounting Change
New Perspectives on Performance Measurement Systems Implementation
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Beschreibung
This book explores the evolving field of management accounting change (MAC), with a particular focus on the development, implementation, and continuous improvement of performance measurement systems (PMS). Moving beyond traditional sociological and institutional approaches, it draws on change management theories from fields such as organizational development and psychology to investigate the MAC process and the challenges associated with PMS implementation. By integrating perspectives from these disciplines, the book offers a comprehensive framework for understanding and facilitating management accounting change.
Central to this analysis is Stouten et al.'s (2018) change management model, which is employed to interpret case study findings and identify key factors influencing the success or failure of PMS implementations. Emphasizing the importance of human dynamics, this book provides valuable insights and practical guidance for both academics and practitioners facing the complexities of MAC and PMS implementation.
This book explores the evolving field of management accounting change (MAC), with a particular focus on the development, implementation, and continuous improvement of performance measurement systems (PMS). Moving beyond traditional sociological and institutional approaches, it draws on change management theories from fields such as organizational development and psychology to investigate the MAC process and the challenges associated with PMS implementation. By integrating perspectives from these disciplines, the book offers a comprehensive framework for understanding and facilitating management accounting change.
Central to this analysis is Stouten et al.'s (2018) change management model, which is employed to interpret case study findings and identify key factors influencing the success or failure of PMS implementations. Emphasizing the importance of human dynamics, this book provides valuable insights and practical guidance for both academics and practitioners facing the complexities of MAC and PMS implementation.
Presents an innovative approach to management accounting change based on change management theories Includes a comprehensive literature review on PMS implementation with contributions from various research fields Describes the implementation of management control systems
Autor*in
Lorenzo Leto
Themen in »Integrating Change Management and Management Accounting Change«
PMS Performance measurement system design Change management Organizational change models Diagnostic change models Stouten, De Cremer & Rosseau Management control system CAEN Management accounting MAC