How to institutionalise language change in management accounting: the influence of acceptance and belief in the case of 'value creation accounting'. (22nd September 2021)

• Record Type: Journal Article
• Authors: Hummel, Philipp
• Is Part Of: International journal of sustainable strategic management. Volume 9:Number 1(2021)
• Page Start: 63
• Page End: 86
• Publication Date: 2021-09-22
• Subjects: management accounting -- decision-making practices -- language -- organisational change; Organizational effectiveness -- Periodicals; Organizational effectiveness -- Strategic planning -- Periodicals; Organizational change -- Strategic planning -- Periodicals; Organization -- Sustainable development -- Periodicals; 658.401205
• Languages: English
• ISSNs: 1753-3600

Abstract

This paper aims to examine the antecedents for creating change in organisational decision-making procedures through the management accounting tool 'value creation accounting' at a German retailer of organic food. The study expands previous research on drivers and barriers of management accounting change by giving first insights into the role of language in management accounting change processes using a qualitative research approach. Findings highlight the importance of understanding and belief by leaders as well as acceptance by employees for institutionalising management accounting change.