Acknowledgments: The authors are grateful for the valuable comments
and suggestions of João Ribeiro, Aldónio Ferreira, the two anonymous reviewers
and the Editor on earlier versions of the paper. Likewise the authors
would like to thank all the interviewees in Alpha, particularly the PMCD
manager. Moreover, the paper has benefited from the feedback received at
the European Accounting Congress 2006 (Dublin), the European Accounting
Congress 2007 (Lisbon) and the European Accounting Congress 2008
(Rotterdam).
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.
for more info case studies of management accounting
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