This book explores the evolving field of management accounting change (MAC), with a particular focus on the development, implementation, and continuous improvement of performance measurement systems (PMS). Moving beyond traditional sociological and institutional approaches, it draws on change management theories from fields such as organizational development and psychology to investigate the MAC process and the challenges associated with PMS implementation. By integrating perspectives from these disciplines, the book offers a comprehensive framework for understanding and facilitating management accounting change.
Central to this analysis is Stouten et al.'s (2018) change management model, which is employed to interpret case study findings and identify key factors influencing the success or failure of PMS implementations. Emphasizing the importance of human dynamics, this book provides valuable insights and practical guidance for both academics and practitioners facing the complexities of MAC and PMS implementation.
Introduction to the book.- The process of management accounting change.- Performance Measurement systems implementation literature review.- Intersecting change management theories with the PMS implementation literature.- Implementing performance measurement systems: A management accounting change case study through the lens of change management.- Conclusions.
Lorenzo Leto is a Postdoctoral Researcher in the Department of Economics and Management at the University of Pisa, Italy. His research focuses on management accounting, change management, and the implementation and use of performance measurement systems. In addition to his research, he teaches change management at the University of Pisa.
