eThesis - School of Business electronic theses

Objectives of the study

The aim of this study is to explore the resistance towards management accounting change a company faces in the situation of a cross-border acquisition. More specifically, the aim is to observe this resistance on the basis of the revised accounting change model (Kasurinen 2002) and to develop this model further. Moreover, one objective is also to investigate how these management accounting change projects could be eased out.

Research method and data

The theoretical framework of this study rests on literature concerning both management accounting change and resistance towards management accounting change. Furthermore, studies handling positive experience in accounting change projects are also used. Both domestic and foreign literature is used. The research method of this study is a single case study. The data of the empirical part of this study was collected through ten semi-structured interviews that were conducted in May – July 2009.

Findings of the study

Based on the empirical findings of this study, resistance towards management accounting change does occur. Furthermore, one fundamental source of resistance stems from various frustrating factors during the change process. Based on the evidence of this study, the sources of frustration can be divided to the following three sub-categories: frustration related to uncertainty, frustration related to the new system and frustration related to cultural differences. Moreover, the study also supports the thought that social factors have an important role in change projects. In this study, it was noticed that especially the role of communication is important in order to ease out the process.

Key words Management accounting change, resistance, barriers to change, cross-border acquisition, communication