haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 41 / 786
| Tekijä: | Järvenpää, M. |
| Otsikko: | Making business partners: A case study on how management accounting culture was changed |
| Lehti: | European Accounting Review
2007 : VOL. 16:1, p. 99-142 |
| Asiasana: | corporate culture organizational culture management accounting human resource management case studies companies |
| Kieli: | eng |
| Tiivistelmä: | This paper examines how a case company is trying to change its management accounting (hereafter as: m-acc.) culture in practice. In addition, it is illustrated how accounting (as: acc-g.) practices are woven into the cultural fabric of an organization etc. This longitudinal case study explores and theoretizes the multiple cultural change interventions related to m-acc., incl. how the case company reorganized the m-acc. organization, implemented new acc-g. systems and innovations, pursued a new kind of human resource management (HRM) and set the official corporate values to support this change. The deepened decentralization of the business controller function, ... were very important in establishing the new business orientation. In addition, informal interventions such as the role modelling and directing of personal attention and storytelling, contributed to the constitution of cultural practices. |
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