Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://ciencia.iscte-iul.pt/id/ci-pub-10114 http://hdl.handle.net/10071/14662 |
Resumo: | This paper presents a longitudinal case study of management accounting change (MA) in a Portuguese service company operating within the information technology business, which has implemented a Balanced scorecard (BSC). BSC implementation turned out to be problematic. It took too long and faced several dificulties and obstacles. Drawing upon Kasurinen's revised model of accounting change, the factors that created a potential for change (motivators, facilitators and catalysts) and the events that seek to explain how the process of change evolved (momentum and leadership) are identified. Furthermore, Kasurinen's barriers to change (confusers, frustraters and delayers) have been recognised in the study. This investigation demonstrates how Kasurinen's (2002) framework can help researchers to understand the reasons and explanations as to why change occurs in organizations and the process by which MA changes. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Management accounting change: a case study of balanced scorecard implementation in a Portuguese service companyManagement accounting changeBalanced scorecardResistanceBarriersCase studyThis paper presents a longitudinal case study of management accounting change (MA) in a Portuguese service company operating within the information technology business, which has implemented a Balanced scorecard (BSC). BSC implementation turned out to be problematic. It took too long and faced several dificulties and obstacles. Drawing upon Kasurinen's revised model of accounting change, the factors that created a potential for change (motivators, facilitators and catalysts) and the events that seek to explain how the process of change evolved (momentum and leadership) are identified. Furthermore, Kasurinen's barriers to change (confusers, frustraters and delayers) have been recognised in the study. This investigation demonstrates how Kasurinen's (2002) framework can help researchers to understand the reasons and explanations as to why change occurs in organizations and the process by which MA changes.Ordem dos Técnicos Oficiais de Contas2017-11-17T15:00:39Z2010-01-01T00:00:00Z20102017-11-17T15:00:13Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/id/ci-pub-10114http://hdl.handle.net/10071/14662eng1646-2750Pimentel, L.Major, M. J.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:55:17Zoai:repositorio.iscte-iul.pt:10071/14662Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:28:05.840420Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company |
title |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company |
spellingShingle |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company Pimentel, L. Management accounting change Balanced scorecard Resistance Barriers Case study |
title_short |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company |
title_full |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company |
title_fullStr |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company |
title_full_unstemmed |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company |
title_sort |
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company |
author |
Pimentel, L. |
author_facet |
Pimentel, L. Major, M. J. |
author_role |
author |
author2 |
Major, M. J. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Pimentel, L. Major, M. J. |
dc.subject.por.fl_str_mv |
Management accounting change Balanced scorecard Resistance Barriers Case study |
topic |
Management accounting change Balanced scorecard Resistance Barriers Case study |
description |
This paper presents a longitudinal case study of management accounting change (MA) in a Portuguese service company operating within the information technology business, which has implemented a Balanced scorecard (BSC). BSC implementation turned out to be problematic. It took too long and faced several dificulties and obstacles. Drawing upon Kasurinen's revised model of accounting change, the factors that created a potential for change (motivators, facilitators and catalysts) and the events that seek to explain how the process of change evolved (momentum and leadership) are identified. Furthermore, Kasurinen's barriers to change (confusers, frustraters and delayers) have been recognised in the study. This investigation demonstrates how Kasurinen's (2002) framework can help researchers to understand the reasons and explanations as to why change occurs in organizations and the process by which MA changes. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-01-01T00:00:00Z 2010 2017-11-17T15:00:39Z 2017-11-17T15:00:13Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ciencia.iscte-iul.pt/id/ci-pub-10114 http://hdl.handle.net/10071/14662 |
url |
https://ciencia.iscte-iul.pt/id/ci-pub-10114 http://hdl.handle.net/10071/14662 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1646-2750 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Ordem dos Técnicos Oficiais de Contas |
publisher.none.fl_str_mv |
Ordem dos Técnicos Oficiais de Contas |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799134843660926976 |