Management Accounting Change: Approaches and Perspectives

Management accounting is about context: institutional, organisational, behavioural, environmental, and problem‐focused. Management Accounting Change endeavours to shift the reader's focus from “management accounting” as technical to “management accounting” in its full context. That is, management accounting can no longer be considered merely a technical subject, as this book illustrates management accounting's practical and theoretical contexts in relation to the evolving nature of techniques, the implementation of techniques, and the effects of implementation. This book, then, concentrates on two aspects of the issue of change: change as represented by shifts in management accounting practices and approaches; and change as represented by theoretical perspectives that provide “conceptual frameworks” for management accounting research. For me, the true success of this endeavour is the authors' ability to illustrate the change process from multi‐perspectives.