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MEETING THE CHALLENGE: ACCOUNTING FOR CHANGE
Author(s) -
Lapsley I.,
Pettigrew A.
Publication year - 1994
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1994.tb00381.x
Subject(s) - accounting , business , political science
This paper examines the challenge mounted against long established management accounting practices by Kaplan (1983) and Johnson and Kaplan (1987) from a public sector perspective. It seeks to determine the extent to which this challenge to the private sector ‐ of a lack of innovation in management accounting practice in the face of a rapidly changing environment ‐ holds true for public sector organisations. Furthermore, by drawing on substantive studies of management change in both the private sector and the public sector, this paper assesses (a) the tsunsfeubilitv of ideas and practices from the private to the: public sector (b) the need to study process of change and (c) the potential role of strategic management accounting as an innovative practice in addressing the agenda for change which confronts the public sector.