Management best observed as a change toManagement best observed as a change to








Management Accounting Change Approaches and Perspectives



Assignment 2?

We Will Write a Custom Essay Specifically
For You For Only $13.90/page!

order now

MBA 641 Lec2

Managerial Accounting






Hessa ALafari








Table of Contents
Introduction……………………………………………. 3
Literature Review
         The Certainty of Change ………………………… 3-4
         The Arranged Point of view………………………4- 5
         The Developing, Processual Viewpoint …………. 5-6
Conclusion……………………………………………… 6
References……………………………………………… 7









Change is inevitable. Change in organizations has proved itself to be synonymous with effectiveness of the management since the decade of 1980s. Nonetheless, the impact of north American over the journey for duty, proficiency and enhanced execution, seems to have taken aback upon great extent of Tayloristics ideas of administration, with the outcome that change in organizations is generally seen to be controllable by management of the modern day, in which organizations themselves play an instrumental part.

In the first place, the certainty of change is seen as the time allotment chosen for organizational examination tends to direct the substance of examination. This results in an investigation of arranged change under the umbrella of vital decision, with its center presumptions in view of administrative authority. This perspective is then compared with the emergent and processual viewpoints that try to broaden appreciation of the management to incorporate factors that go past the organization and its immediate surroundings. The consequences of the obvious separation amongst hypothesis and practice are summarized before inferring that the impressionistic worldview of the new perspective is best observed as a change to theories of key decision that may aid in the execution of effective management practices. This contention is justified by the requirement to help such an alteration by a basic change in present day education related to management.


Literature Review

The Certainty of Change

Change gives birth to transience. Even though it might be a commonplace that in any field of action, all time frames might be portrayed by continuity and change, the period chosen will tend to feature continuity or change. As an example, a concentration upon management accounting change amid the most recent two decades may uncover a time of quick change (Poole & Van de Ven, 2004). In any case, a point of view incorporating the last 200 years may demonstrate a fundamental congruity in the entrepreneur social method of creation. Thusly, separating between whether management accounting change must to be examined from the point of view of a strict sequence period in linear terms, with its related ideas of determined advancement, arranging and execution, or whether change is seen from the viewpoint of an examination over various time frames, has offered ascend to an enthusiastic discussion on how change should be comprehended as it applies to complicated business models.

Two standards command the investigation of management accounting change (Armenakis, Harris & Feild, 2001). From one viewpoint, a positivist perspective states that change is impartially quantifiable, and in this manner, can be controlled grasping ideas of practicality, worldly linearity and arrangement (Nussbaum, 1989). Hence, change comes as a result of considerate activity by agents of change. In the second perspective, a subjectivist believes that change is reliant upon the worldly setting of the more extensive social framework in which it happens on its own, and along these lines, is a social development. Meanwhile organizations characterize and endeavor to deal with their processes of change, results are not really the consequence of the planned execution by the agents of change as believed in positivism.


The Arranged Point of view

Contemporary administrative belief system in the UK and US might be distinguished as a result of, and a supporter of, neo-leftist voluntarism. This belief system is assembled through the management agency to ensure capital’s interests as most importantly in contrast to others. Subsequently, managers and management come to be viewed as the elite of a society through their activity of excessive control over a rational and logical procedure of adjustment, change and regularly enhancing execution. Hence, the organization is instrumental for the management to be effective. Mostly alluded to as ‘key decision’, the arranged approach, is built upon the accompanying organizational theories:

·       Arranged incrementalism;

·       Organizational Improvement (OD) and Behavioral Alteration (BM);

·       The ‘organizational culture’, best practices and ‘experts’ as agents of change.

These points of views have the part of human office in common, according to which ‘… human choices have an essential effect… a voluntarism in which human strength and assurance count’ (Wilson, 1992).


The Developing, Processual Viewpoint

A typical study of the arranged viewpoint is that the capacity of administration to practically plan and execute management accounting change overlooks the impact of more extensive, further deterministic powers outside the domains of choices of strategies. Contrary to this point of view and in general indicated to as ‘foundational struggle’, the approach is built upon the accompanying hypotheses of organization:

·       Contextualism

·       Life cycles

·       Populace nature

·       Power and legislative issues

·       Social activity

Contextualism depends on an open frameworks (OS) demonstration which sees any organization similar to an associated part of a substantially bigger enterprise or system.  Populace nature depends on the Darwinian idea of ‘survival of the fittest’. In this way, vital change is expected to amplify ‘wellness’ inside the all-inclusive community of organizations, through the recognizable proof of ‘market’ specialties and techniques of specialization, separation or generalism (Palmer, Dunford & Akin, 2009). The life cycle point of view expressly perceives the worldly idea of management accounting change. Despite the fact that it is direct in nature, this approach gives experiences into the potential inward and outer conditions that an organization is probably going to experience amid particular life cycle stages. ‘Cycles’ are not in actuality cycles but rather processes. Advancement is straight and dynamic and an organization’s stance on the ‘cycle’ is exceptionally subjective.

Maybe the real commitment of the rising way to deal with management accounting change, is the featuring of the part of energy and governmental issues in directing administrative endeavors to impact essential and manageable change (Helpful, 1986). Lastly, social activity perspectives delineate organizational culture (OC) as the structure of social activity. The key system decision would hold that management accounting change is an ownership of the organization and is accordingly equipped for control.



The examination of management accounting change is not away from the relentless move towards hypothetic-deductive viewpoints of financial aspects and social research, with their positivist ideal models centered upon automation similar to the regular sciences. The rising methodology uncovered the potential habit of the extremes of positivism as connected to organizations as social elements, in this way giving way to the civil argument to multi-disciplinary points of view and improving the field of management accounting change. To be of esteem, such improvement must be reflected in management education as well.




Armenakis, A. A., Harris, S. G., & Feild, H. S. (2001). Paradigms in management accounting change: Change agent and change target perspectives. Public Administration and Public Policy, 87, 631-658.

Nussbaum, J. (1989). Classroom conceptual change: philosophical perspectives. International Journal of Science Education, 11(5), 530-540.

Palmer, I., Dunford, R., & Akin, G. (2009). Managing management accounting change: A multiple perspectives approach. New York: McGraw-Hill Irwin.

Poole, M. S., & Van de Ven, A. H. (Eds.). (2004). Handbook of management accounting change and innovation. Oxford University Press.

Wilkinson, A., & Willmott, H. (Eds.). (1995). Making quality critical: New perspectives on management accounting change. Routledge.

Wilson, A. (1992), A Strategy of Change, London: International Thomson Business Press.