A review on management accounting change. What's next?

Abstract

The interest of researchers on the issue of changes in management accounting practices has increased over the years. Many works have been published that widely vary according to the nature of the business context in which change is implemented, the theoretical approach used, research focus and research methods adopted. The general picture which emerges from these contributions is that Management Accounting Change (MAC) is a complex topic. This is why it still lacks a clear and agreed definition and there’s no consensus on which is the most appropriate paradigm to study it. Based on this evidence, the aim of this study is to provide a deep understanding of MAC phenomenon, conducting a scoping study based on papers published in both Italian and International Accounting Journals. Typologies, causes, as well as the organizational and managerial implication of change are analyzed. Finally, some suggestions for further studies are presented.