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Management Accounting Change and the Construction of Coherence in Organisations: a Case Study

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Abstract

This paper argues that organization change programmes are frequently backed by appeals to "coherence" – this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence.

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  • Bourguignon, Annick & Jenkins, Alan, 2004. "Management Accounting Change and the Construction of Coherence in Organisations: a Case Study," ESSEC Working Papers DR 04003, ESSEC Research Center, ESSEC Business School.
    • Handle: RePEc:ebg:essewp:dr-04003
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    Cited by:

    1. Jazayeri, Mostafa & Scapens, Robert W., 2008. "The Business Values Scorecard within BAE Systems: The evolution of a performance measurement system," The British Accounting Review, Elsevier, vol. 40(1), pages 48-70.

    More about this item

    Keywords

    Accounting change; Coherence; Organizational change;
    All these keywords.

    JEL classification:

    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General

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