Continuity and Change: Management Accounting During Processes of Transition
Tamás S. Vámosi
Copenhagen Business School - Department of Operations Management
Management Accounting Research, Vol 11, No 1, March 2000
This study examines how the interpretation of (new) concepts and ideas affects management accounting in a Hungarian, previously government-owned company. Through a case study it is analyzed how the concepts 'market' and 'market economy' are brought into the company and affect priorities and the logic related to management accounting just as they change the relations between economy and production. There is especially focus on how 'economic matters? and 'management accounting are constituted between 'cargoes-of-thoughts' and a new 'reality of everyday life'. With Berger and Luckmann (1966) as the primary frame of reference the article will focus on institutionalization and practices in selected parts of management accounting in the case company. It is shown that calculation practice (surprisingly) technically is almost unchanged in the new 'reality of everyday life' despite a new purpose, whereas cash management is a quite new discipline; the market economy appears as an alternation but with recognisable inscriptions. In conclusion, the analyses will reveal that post-rationalizations and alternations have attributed to rationality - in a struggle against former 'cargoes-of-thoughts'.
Key Words: Change; Continuity; Cargoes-of-thoughts; Transition; Institionalisation; Rationality; Calculation; Cash management
JEL Classification: M40, M46
Date posted: March 16, 2000