Management accounting change: a comparative study of Indian and UK organisations Online publication date: Tue, 20-Apr-2010
by Saeed Akbar
J. for Global Business Advancement (JGBA), Vol. 3, No. 1, 2010
Abstract: In the last two decades, management accounting research has received considerable attention. The research findings highlight a significant role for management accounting systems in modern organisations due to which management accounting information is now used in planning, decision making, control, performance measurement and business strategy in most organisations. However, as a result of the changing business needs, increased global competition and rapidly changing production technology, the internal management accounting systems of companies face severe challenges. This study, therefore, explores the changes in management accounting systems with respect to a number of change drivers and evaluates those changes in relation to the changing needs of different organisations in India and the UK. Two main drivers of management accounting system change are revealed: increased competition and changes in production technology. It is concluded that changes in management accounting systems attributed to change drivers have considerable effects on organisational performance in both Indian and UK organisations.
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