Use this URL to cite or link to this record in EThOS:
Title: Management accounting and new technology in a retail company : a case study
Author: Taylor, Lynda Catherine
Awarding Body: University of Manchester
Current Institution: University of Manchester
Date of Award: 2006
Availability of Full Text:
Access from EThOS:
Change is a pervasive force in many organisations. In recent years, the potential for change in accounting systems, practices and roles is an area that has attracted considerable research attention (e.g. see the 2001 special edition of Management Accounting Research for a selection of articles). Some research has focused on the drivers of accounting change (e.g. see Innes and Mitchell, 1990; Bums et al., 1999; Cobb et al., 1995; Bums and Vaivio, 2001). There have been attempts to understand and conceptualise theoretically the nature of accounting change (e.g. see Bums and Scapens, 2000; Quattrone and Hopper, 2001). Whilst empirically, the process of implementing new accounting systems and techniques (e.g. Activity-Based Costing), along with the impacts and consequences for organisational change, has been studied in various organisations (e.g. see Scapens and Roberts, 1993; Vaivio, 1999; Malmi, 1997; Bums, 2000; Collier, 2001; Granlund, 2001; Soin et al., 2002; Major, 2002, Granlund and Malmi, 2002; Caglio, 2003). This thesis aims to explore accounting change through an in-depth case study of an organisation implementing new accounting information systems (AIS). The broad research question at the start of this thesis was: how and why does the process of accounting change develop within a specific organisational context? In addressing this question, the investigation aims to understand how and why the AIS are implemented, how they link to management accounting practices, and the consequences for organisational change. In so doing, the thesis aims to contribute to recent studies of accounting change which attempt to explain, understand, and conceptualise processes of accounting change, resistance and stability (e.g. see Scapens and Roberts, 1993; Granlund, 2001; Kasurinen, 2002; Ribeiro, 2003; Siti- Nabiha and Scapens, 2005). The thesis adopts a processual approach to studying accounting change (see Dawson, 2003). This approach was complemented by a social and institutional perspective on management accounting. More specifically, Bums and Scapens' (2000) framework for exploring processes of management accounting change was adopted as the initial theoretical framework. Based on the insights of this investigation, the intial theoretical framework was criticised and refined using additional theoretical concepts. To this end, a reshaped theoretical framework focused on specific issues raised by the investigation, was a theoretical contribution of the thesis. The reshaped framework is argued to be useful for theoretically extending Bums and Scapens' (2000) explanations of the processes of change, stability and resistance to change. For instance, the reshaped framework attempts to explain the stability of institutions; and how and why actors may be motivated to challenge prevailing ways of thinking and doing.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available