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Conference Proceedings (2005), Proceedings of the Research Conference on the Changing Roles of Management Accounting as a Control System, Chartered Institute of Management Accountants (CIMA)

Management Accounting Change and Identity: A Case Study

ANCELIN-BOURGUIGNON Annick , Saulpic O., ZARLOWSKI P.

The field-based research aims at exploring the role of identity and identification in how actors appropriate (or resist to) a new performance management device associated with a major organizational and strategic change in a large French public-sector firm. The research is based on interviews and in-company observations.

ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2005). Management Accounting Change and Identity: A Case Study. In: Proceedings of the Research Conference on the Changing Roles of Management Accounting as a Control System. Chartered Institute of Management Accountants (CIMA).