Management Accounting Change from a Hybrid Institutional and Managerial Perspective

The current research aims towards the development of a multi-approached theoretical framework that will facilitate the understanding and explanation of management accounting change process experienced within organizations. Such a framework will constitute the fundamental tool in order for the dynamics of guiding change to be exposed and also to derive in an understanding of the process of change at a micro-level. Even though the main focus is placed on the intra organisational dynamics that may be activated to encourage change within an organization, environmental pressures for change are also being distinctly considered. In particular, it determines the key role of the external institutional and intra organizational dynamics that emerge and thus affect the change efforts. The theoretical framework employs various strands of institutional theory and perspectives on change management theories with regard to change management processes that consider the ways in which management accounting practices can undergo change. This study is expected to contribute to the existing literature by enriching previous theoretical approaches and filling the existing research gap in this outstanding research topic