e-journal

The impact of institutions on management accounting changes at the Hudson’s Bay Company,1670 to 2005

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Purpose – Aims to examine the four different management accounting systems or sets that existed
at the Hudson’s Bay Company (HBC) during the 1670-2005 period with Burns and Scapens’
institution-based framework of management accounting change.
Design/methodology/approach – A case study was used with comprehensive archival evidence
coming mainly from the Hudson’s Bay Company Archives (HBCA) and the HBC’s private archive for
1670-1970 and from interviews with retired and existing senior managers at the HBC for 1970-2005.
Findings – The findings indicated that Burns and Scapens’ framework was helpful. Institutions did
prevent management accounting changes, even when seriously needed. Under certain conditions,
institutions do not resist management accounting changes. Six suggestions are provided for extending
and refining Burns and Scapens framework.
Research limitations/implications – Although the 325 years of evidence was uniquely rich, it
was still a case study of a single firm.
Practical implications – Management accounting is slow to change because of institutions.
Originality/value – Management accounting change is very much path-dependent. Changes occur
in management accounting because of major external changes such as competition and modernization.
Also, management accounting changes come from the introduction of taken-for-granted external
techniques such as budgeting, capital budgeting, and planning.

Keywords Management accounting, Change management, History, United States of America

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 2 No. 2, 2006 pp. 101-122

Bahasa

English

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

Versi lain/terkait

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