e-journal

Five easy pieces: a case study of cost management as organizational change

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Purpose – The primary purpose of this paper is to merge two traditions in management accounting
change – design theory and action research – to explain findings from a case study of introducing a
cost leadership initiative.
Design/methodology/approach – This paper is an example of action research in which design
theory explains events related to the implementation of a strategic cost leadership initiative at Shell
Gabon, a Royal Dutch Shell unit in West Africa.
Findings – The evidence shows that technical accounting changes are, in the final analysis, change
management exercises. Implementing change requires thinking as a designer and employing the logic
of conjecture rather than scientific deductive or inductive reasoning. Successful implementation
requires conjuring an image of a future reality that does not currently exist and making that image
persuasive by connecting it with the values of the organizational participants.
Research limitations/implications – This case study provides five key lessons for future
designers of accounting change. Implementers should: understand the mental models of organizational
participants; show respect for the cultural values of the organization they are working in; meaningfully
engage organizational participants; use structured processes to unfold change; and be ready to seize
new opportunities and discard old game plans when necessary. The case study also reveals gaps in
existing change management models and behavioural accounting theories.
Originality/value – This paper offers design theory as an alternative way of viewing organizational
change and offers criteria for evaluating the use of design as a process and for assessing the value of
the implemented change.

Keywords Accounting, Action research, Cost accounting, Organizational change, Oil industry,
West Africa

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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., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 2, 2009 pp. 139-167

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

Lampiran Berkas

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