Exploring management accounting change: the case of balanced scorecard implementation

Abstract

This longitudinal case study aims to further develop the accounting change model of Cobb et al. by specifying the types of barrier which may hinder, delay or even prevent the process of management accounting change in practice. The focus will be on the balanced scorecard introduction in one case organization. On the basis of an empirical study, the accounting change model was revised by dividing the barriers into three subcategories, titled confusers,frustrators and delayers. The division of barriers into subcategories seemed to make the recognition of their role in the change process easier, and facilitate the attempts to explain the change. The revised accounting change model also provides a potentially useful way to analyse the influencing forces of change at the early stages of a project. Seemingly, this deeper understanding of the change context could help organizations in their attempts to circumvent the barriers in practice.