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The dynamics of accounting change Inter-play between new practices, routines, institutions, power and politics

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This paper explores accounting change in the product development department of a
small UK chemicals manufacturer. An institutional framework of accounting and a framework of
power mobilisation help tease out the dynamics of the processes of change. The case highlights
power over resources, decision making and meanings as being key facilitators to the
implementation of accounting change. It also demonstrates barriers to change and conflict
which emerge as new accounting routines fail to impinge on existing laboratory ways of thinking.
Focusing on the processes of accounting change within a specific organisational setting
illuminates aspects of the change process which more conventional ``static'' approaches would
likely ignore.

Keywords Organizational politics, Accounting systems, Organizational change,Accounting research, Conflict

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Informasi Detail

Judul Seri

Accounting Auditing & Accountability Journal,

No. Panggil

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Penerbit

: MCB University Press.,

Deskripsi Fisik

Accounting Auditing & Accountability Journal, Vol. 13 No. 5, 2000, pp. 566-596.

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

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