The dynamics of management accounting change: a longitudinal study of a public sector organisation in Australia

This paper draws on the earlier works on accounting change literature and empirically examines the management accounting systems (MAS) change in a large public sector organisation in Australia. A case study approach has been used to explore the research problem. Data were collected from archival sources, semi-structured interviews and press clippings over a twelve-year period. Later data were analysed using the patter model (Yin, 2003) to make generalisations about the MAS changes in the researched organisation. The findings confirm earlier literature on management accounting change and suggest that it is triggered by some precursors and catalysts; the change is affected by the mindset of the employees, the formalisation of routines imposed on the accounting practices, and finally an endorsement of the top management to pursue the change. The reasons behind and the processes of the changes are explored and analysed, and some directions for further research are also outlined.

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International Management Accounting Conference III (IMAC III)

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