Warns that new management accounting systems must fit in with corporate culture if they are to work and uses two research case studies to illustrate the point. Tells how a production cost control project in the engineering division of a UK-based multinational failed because of the clash between the production-based understanding of the business in the operating units and the accounting-based view at divisional level. Contrasts this with the successful change implemented in a formerly state-owned Italian company taken over by General Electric (US multinational) which paved the way for the performance measurement system required by introducing a Six Sigma quality initiative consistent with the company's production culture. Concludes that unless the basic business assumptions of the accounting system are shared throughout the organization, there will be potential for conflict and resistance.

Busco, C., Riccaboni, A., Scapens, R. (2001). Culture vultures. FINANCIAL MANAGEMENT, March, 30-32.

Culture vultures

BUSCO, CRISTIANO;RICCABONI, ANGELO;
2001-01-01

Abstract

Warns that new management accounting systems must fit in with corporate culture if they are to work and uses two research case studies to illustrate the point. Tells how a production cost control project in the engineering division of a UK-based multinational failed because of the clash between the production-based understanding of the business in the operating units and the accounting-based view at divisional level. Contrasts this with the successful change implemented in a formerly state-owned Italian company taken over by General Electric (US multinational) which paved the way for the performance measurement system required by introducing a Six Sigma quality initiative consistent with the company's production culture. Concludes that unless the basic business assumptions of the accounting system are shared throughout the organization, there will be potential for conflict and resistance.
Busco, C., Riccaboni, A., Scapens, R. (2001). Culture vultures. FINANCIAL MANAGEMENT, March, 30-32.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11365/18938
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