Purpose – The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the...

Purpose – This paper explores the relationship between “stability and change” within with the process of accounting change It focuses on the ceremonial way in which a new system of value‐based management (VBM) was implemented and how the key performance indicators (KPIs) became decoupled...

Purpose – The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the...