Management Accounting Change - A Case Study Of Private Equity Owned Healthcare Company
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Journal Title
Journal ISSN
Volume Title
School of Business |
Bachelor's thesis
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Author
Date
2018
Department
Major/Subject
Mcode
Degree programme
Laskentatoimi
Language
en
Pages
20 + 5
Series
Abstract
The goal of this thesis was to study management accounting changes that took place at a healthcare company that was acquired by private equity investors. These changes were categorized by using management control systems framework developed by Malmi and Brown (2008) and subsequently analysed from an institutional perspective utilizing institutional framework by Burns and Scapens (2000). Private equity investors are known for implementing several changes within the companies they own, providing a window into studying the topic of management accounting change. In the context of Malmi and Brown’s (2008) management control systems framework, this case study’s changes constitute cybernetic, administrative and cultural changes. The empirical findings regarding the management accounting change from institutional perspective somewhat contradict with the institutional framework in terms of process of change and process of institutionalization. This case study’s findings showcase that the process of institutionalization may not be as challenging as Burns and Scapens picture it to be, especially if an organization’s prevailing institutions are weak and transient.Description
Thesis advisor
Vaivio, JuhaniKeywords
management accounting change, institutional change, private equity, management control systems
