Barriers to change

Management accounting involves identifying and measuring of different information. What is also important, management accounting is a process. As different management account systems are put into action in human contexts they will influence the humans and the systems will in their turn be influenced by the humans.

Management accounting is contained by the preparation and use of financial information and it aids managers in their decision making. Put into a human context it is a two-way relationship where the accounting system and the people within the company influence each other. Seen to this it is not surprising that many attempts to change the management accounting system in a company fail. In order to understand why some implementations succeed and some fail it is important to know how the resistance to those changes works and where it comes from.


1 Introduction
1.1 Background
1.2 Problem discussion
1.3 Research question
1.4 Purpose
1.5 Limitation
1.6 Disposition of the thesis
2 Method
2.1 Relating theory with empirical findings
2.2 Choice of methodology
2.3 Case Studies
2.3.1 Alpha
2.4 Interviews
2.4.1 Interview Guide
2.5 Trustworthiness
3 Frame of reference
3.1 Accounting change model
3.2 Kasurinen’s change model
3.3 Confusers
3.4 Frustrators
3.5 Delayers
3.6 Summary of barriers
4 Empirical findings
4.1 Background
4.2 Implementation process
4.3 Barriers to change
4.4 Concluding thoughts
5 Analysis
5.1 Advancing forces of change
5.2 Confusers
5.3 Frustrators
5.4 Delayers
6 Conclusions
7 Final discussion

Author: Friberg, Viktor,Andersson, Heléne

Source: Jönköping University

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