Abstract
The process by which management accounting has changed within firms has received little attention by researchers. This paper is based upon seven field studies of practical managerial accounting change in the electronics sector. The primary aim is to investigate the factors which have influenced management accounting change in these firms. In addition an analysis is provided of how these factors combine and interact to provide the ‘real world’ circumstances which result in practical developments occurring in management accounting. It is proposed that at least three sets of factors namely motivators, facilitators and catalysts are involved in the process of change in management accounting.
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