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Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK

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  • Mahmoud Ezzamel
  • Simon Lilley
  • Hugh Willmott

Abstract

This paper uses data derived from interviews carried out in a number of UK companies to explore the extent to which management concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting. The paper also analyses accounts given by UK managers of the ways in which changes in accounting are being managed. Two specific issues relating to accounting change are examined: (1) the impact of new information technology on accounting change, and (2) the competition between accounting and alternative bodies of expertise as mechanisms for change. In studying accounting in the context of wider organizational change, the paper focuses on a number of distinct, yet related, themes: (1) management accounting’s power to reinvent itself; (2) the interface between management accounting practices and employee empowerment (as one example of ‘new’ management practices); and, (3) contradictions in using management accounting calculi to facilitate the ‘new’ organization.

Suggested Citation

  • Mahmoud Ezzamel & Simon Lilley & Hugh Willmott, 1997. "Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK," Journal of Management Studies, Wiley Blackwell, vol. 34(3), pages 439-463, May.
  • Handle: RePEc:bla:jomstd:v:34:y:1997:i:3:p:439-463
    DOI: 10.1111/1467-6486.00058
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    Citations

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    Cited by:

    1. Henk Ter Bogt, 2001. "Politicians and output-oriented performance evaluation in municipalities," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 621-643.
    2. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    3. Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank, 2004. "Accounting and management-labour relations: the politics of production in the 'factory with a problem'," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 269-302.
    4. Marc Bollecker, 2010. "La Socialisation Des Contrôleurs De Gestion : L'Importance De La Compatibilite Des Cultures Professionnelles," Post-Print hal-00479525, HAL.
    5. Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
    6. Gurd, Bruce, 2008. "Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 523-543.
    7. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2008. "La Pratique Du Comptable Professionnel En Organisation : Inertie Du Stéréotype Ou Expérimenter L'Incertain?," Post-Print halshs-00522425, HAL.

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