Abstract: This paper presents a longitudinal case study of management accounting (MA) change in a Portuguese service company operating within the information technology (IT) business which has implemented the Balanced Scorecard (BSC). BSC implementation turned out to be problematic. It took too long and faced several difficulties and obstacles. Drawing upon Kasurinen’s (2002) 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…
Introduction: Management accounting (MA) change has been the object of intensive discussion and scrutiny, particularly in the last two decades. Change has been described as directly related to the organizational culture of the ‘New Economy’, which is characterized by innovation, fast-paced operations, informal practices and the entrepreneurial spirit of risk investment (Burns and Vaivio, 2001). This implies that MA, academics and practitioners are facing challenging times…
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