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Challenge of Management Accounting Change
John Burns
Mahmoud Ezzamel
Robert Scapens
Robert William Scapens
出版
Elsevier
, 2003-05-28
主題
Architecture / Design, Drafting, Drawing & Presentation
Business & Economics / Accounting / General
Business & Economics / Accounting / Financial
Business & Economics / Accounting / Managerial
Business & Economics / Management
ISBN
075066004X
9780750660044
URL
http://books.google.com.hk/books?id=CAbnoF8jsyQC&hl=&source=gbs_api
EBook
SAMPLE
註釋
The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques and the technical aspects of implementation are important, but change implementation and change management also involves important behavioural and cultural issues that must be understood and addressed. The main focus of
The Challenge of Management Accounting Change
is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles in the UK.
This book outlines a framework for interpreting and understanding management accounting change as an on-going process and a range of case studies are used to illustrate both successful and unsuccessful implementations, drawing out the various lessons that can be learned and suggesting some pointers for those embarking on a programme of management accounting change.
* Describes the finding of a research project investigating management accounting change in the UK
* Focuses on the difficulties involved in changing management accounting systems
* Written by experts in the field of management accounting
