Journal of Accounting & Organizational Change: Volume 1 Issue 1

Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda

Jane Broadbent, Richard Laughlin

There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead to and…

Reform as regulation – accounting, governance and accountability in UK local government

Andrew Goddard

This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates…

Managers, budgets and organisational change: unbundling some of the paradoxes

David Marginson, Stuart Ogden

The interplay between accounting and organisational change has been a topic of considerable interest in recent years. This paper is concerned with exploring the ways in which…

Success in management accounting: lessons from the activity‐based costing/management experience

Lino Cinquini, Falconer Mitchell

This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is…

Costs, incentives and changing resource allocations in health care organisations: comparing the UK and Canada

Sue Llewellyn, Ron Eden, Colin Lay

Management accounting, inter alia, gives information on how resources are allocated within organisations. If managers wish to change patterns of resource allocation, accounting…

Beyond accounting change: design and mobilisation of management control systems

Jan Mouritsen

This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and…