An Exploratory Study into the Implementation of Management Accounting Changes in Australia
Journal of Modern Accounting and Auditing, 2012, Vol. 8, No. 5, 628-640
13 Pages Posted: 10 Jan 2013
Date Written: January 10, 2013
Abstract
This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.
Keywords: activity-based costing (ABC), activity-based management (ABM), balanced scorecard (BSC), target costing (TC), just-in-time (JIT), strategic management, management accounting innovations
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