A case study of resistance towards management accounting change i a cross-border acquisition

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi
dc.contributor.author Katko, Mia
dc.date.accessioned 2011-11-14T11:23:24Z
dc.date.available 2011-11-14T11:23:24Z
dc.date.issued 2009
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/343
dc.description.abstract 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 en
dc.format.extent 79
dc.language.iso en en
dc.title A case study of resistance towards management accounting change i a cross-border acquisition en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Economics en
dc.contributor.department Department of Accounting and Finance en
dc.contributor.department Laskentatoimen ja rahoituksen laitos fi
dc.subject.keyword management accounting change
dc.subject.keyword resistance
dc.subject.keyword barriers to change
dc.subject.keyword cross-border acquisition
dc.subject.keyword communication
dc.identifier.urn URN:NBN:fi:aalto-201111181255
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon muutos
dc.subject.helecon change
dc.subject.helecon yritysviestintä
dc.subject.helecon business communication
dc.subject.helecon yrityskaupat
dc.subject.helecon corporate acquisitions
dc.subject.helecon kansainvälinen
dc.subject.helecon international
dc.ethesisid 12211
dc.date.dateaccepted 2009-12-01
dc.location P1 I

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