Exploring management accounting change processes - A case study of a Swedish MNC

Abstract: This study aims at providing insight into the complexities of management accounting change. The empirical findings are based on a qualitative case study of two management accounting change initiatives in a Swedish multinational corporation. A total of 21 interviews were conducted with 26 unique individuals to ensure a broad picture of the change processes. We find that management accounting change is path-dependent as the existing routines and institutions in the company shape the change process. We also find that small change initiatives, in terms of content, can have a disruptive effect on existing patterns of behaviours and institutionalised values, and therefore can have a large contribution on the re-definition of organisational culture. Guided by Burns and Scapens (2000) together with Busco and Scapens' (2011) institutional frameworks, we contribute to the literature with additional understanding of what happens when new management accounting techniques are introduced in organisations through formal top-down change initiatives. More specifically, we show the importance of specific organisational contexts, histories and individuals for management accounting change and the complexity of management accounting change with the intention to change the existing institutions and what is embedded in the organisational culture.