Article1997

Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK

Mahmoud Ezzamel · Simon Lilley · Hugh Christopher Willmott

59 citations0/0 files storedJournal of Management Studies

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Accounting and Organizational Management Accounting Theory and Financial Reporting Management and Organizational Studies

Abstract

This paper uses data derived from interviews carried out in a number of UK companies to explore the extent to which management concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting. The paper also analyses accounts given by UK managers of the ways in which changes in accounting are being managed. Two specific issues relating to accounting change are examined: (1) the impact of new information technology on accounting change, and (2) the competition between accounting and alternative bodies of expertise as mechanisms for change. In studying accounting in the context of wider organizational change, the paper focuses on a number of distinct, yet related, themes: (1) management accounting’s power to reinvent itself; (2) the interface between management accounting practices and employee empowerment (as one example of ‘new’ management practices); and, (3) contradictions in using management accounting calculi to facilitate the ‘new’ organization.

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References

1983Measuring manufacturing performance: a new challenge for managerial accounting research 1984The evolution of management accounting 1993Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance 1994Organizational Change and Accounting: Understanding the Budgeting System in its Organizational Context 1993Accountability and the New Commercial Agenda

Cited by

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