Applying a typology of management accounting change: A research note

This study, covering 65 French manufacturing companies, replicates Sulaiman and Mitchell's study [Sulaiman, S., Mitchell, F., 2005. Utilising a typology of management accounting change: an empirical analysis. Management Accounting Research 16, 422–437]. Apart from the similarities, some differences due to cultural and macroeconomic factors are noted. The findings advance understanding of how national cultures and the macroeconomic context influence the nature and location of change in management accounting and control systems (MACS). In addition, this study refines S & M's typology by separating output modifications into two dimensions, information representation changes and information frequency changes. This extension enhances examination of the heterogeneous nature of change in MACS. Finally, this study seeks to examine the factors (top management support, levels of complexity/simplification and degree of resistance to change) contributing to the success of the changes made.