Title: Drivers of and barriers to management accounting change in a fragile state: evidence from a field study

Authors: Nikhil Chandra Shil; Mahfuzul Hoque; Mahmuda Akter

Addresses: Department of Business Administration, Faculty of Business and Economics, East West University, Bangladesh ' Department of Accounting and Information Systems, Faculty of Business Studies, University of Dhaka, Bangladesh ' Department of Accounting and Information Systems, Faculty of Business Studies, University of Dhaka, Bangladesh

Abstract: This research attempts to identify the drivers of and barriers to management accounting change. It also aims to develop a role profile of management accountants and identifies required skills in the context of a fragile state, Bangladesh. Based on a semi-structured questionnaire survey, we adopt a quantitative approach of research paradigm to highlight the research objectives from selected research filed. Management accounting practitioners have been categorially selected from legitimate professional databases to participate in the survey. The data are analysed using different descriptive and inferential statistics relevant to our research goals. In absence of any previous study in this selected area, this study considers this as a research gap to contribute. The study adds value to existing body of literature theoretically and practically. The findings of the study will be helpful to management accounting regulators, practitioners and researchers.

Keywords: management accounting change; MAC; role; skill; change drivers; barriers; fragile state.

DOI: 10.1504/IJMFA.2025.148905

International Journal of Managerial and Financial Accounting, 2025 Vol.17 No.4, pp.462 - 488

Received: 24 Feb 2023
Accepted: 15 Nov 2023
Published online: 02 Oct 2025 *

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