The purpose of this study is to examine how broad changes in the global business environment, in general, and developments in the Omani business environment, more specifically, are impacting upon the management accounting practices (MAPs) that are used by non-oil-related Omani manufacturing companies (NOROMC). The importance of NOROMC in Oman has increased over the last three decades, as the country's leaders strategically shift away from over-dependence on revenues generated by oil-related manufacturing companies. The research in this thesis is qualitative, and it is informed by complementary socio-political theoretical frameworks - including Burns and Scapens (2000) conceptualisation of management accounting (MA, hereafter) change using institutional theory, and Hardy’s (1996) notion of power and political mobilisation. The empirical work comprises an in-depth case study, but is also preceded by a survey and follow-up interviews that have more generally explored the management accounting practices adopted by NOROMCs. First, the survey results, reinforced also by the follow-up interviews, have indicated that a majority of NOROMCs adopt traditional MAPs, rather than more contemporary MAPs. The most frequently cited reasons for the non-adoption of contemporary MAPs included: lack of affordability, incomplete knowledge, and a perception of relative efficiency in traditional MAPs. However, in terms of those companies which did adopt newer MAPs, the most common response in relation to what drives the adoption of newer MAPs, included: compliance with parent company requirements and regulations, and, more generally, the changing business environment. Having attained these results from the survey and follow-up interviews, it was felt that there was insufficient detail and understanding of the processes of new MAPs’ (non-) adoption. A case study was therefore also undertaken, to provide useful and in-depth understanding. This case study provides new insight into the process of the (non-) adoption of contemporary MAPs in NOROMCs which, in turn, supplements, but also extends, previous research, which is mostly based on questionnaire-style methods. The case study also reveals complexity in employee resistance, and highlights some of the cultural nuances that are related to the Omani setting. This thesis was undertaken in the context of recent calls for further research into MA as a changing process in emerging economies (Hopper et al., 2009). As far as the author is aware, this investigation is the first of its kind to be conducted in Oman, hence it should instantly contribute to the development of knowledge in this important area.

This thesis explored the dynamics of cost accounting systems (CAS). It focused on particular situations in which CAS can become institutionalised, embodying settled patterns of action and thought common to an organisation (Burns & Scapens, 2000). In such context, it is argued that the greater the degree of institutionalisation of CAS, the more difficult they are to change, and vice versa. This thesis has investigated the conditions and processes through which CAS can change and/or persist (i.e., remain relatively unchanged) through time. Exploring when, how and why institutional change and/or resistance may occur in CAS, is the specific motivation of this thesis. The following investigates CAS at a large oil refining organisation operating in Libya (RefCo). RefCo was undertaken as an interpretive case study, involving data collected through interviews, archives, internal company documentation and general (formal and informal) observations. The CAS in RefCo was subject to two change initiatives in a relatively short space of time. The first source of change was a requirement of its parent company to shift from a traditional production-orientation to a more commercial-orientation. With minimal resistance, the highly institutionalised CAS of RefCo evolved to become much more geared towards commercial decision-making. The second source of change originated in the recommendations of an external consulting organisation, who recommended that RefCo changed its CAS to take on more ‘best-practice’ principles, but also as part of a wider initiative of implementing Enterprise Resource Planning systems (ERPs). However, this particular change initiative faced significant resistance. Analysis of the case was informed by institutional theory using, in particular, the concepts of deinstitutionalisation (Oliver, 1992), institutionalisation (Burns & Scapens, 2000), and politics and power mobilisation (Hardy, 1996). In contrast to the more conventional view that institutionalised practices (e.g., CAS in RefCo.) are difficult to change, this thesis has shown how such practices can be destabilised and changed through the configuration of a complex and dynamic process of costing system change. It suggests an institutional interdependence that underpins the interrelation between various components of the organisational system, and exemplifies an intertwining between CAS and operation control. While CAS change processes were shaped by ongoing changes in operation control, the outcomes of the former provided an institutional basis from which to make sense of the operational activities (Scapens, 1994). This interdependence helps sustain day-to-day organisational life in RefCo and contributes to our understanding of both change (processes) and resistance in relation to institutionalised practices. Moreover, we observed that a great deal of such change and/or resistance could be understood and explained in terms of politics and power mobilisation.

Many studies report a gap in the inter-relationships between different factors and the acceptance of, or resistance to, an ERP system. Specifically, there is lack of literature on the individual factors that drive or delay the adoption of advanced technologies such as the Enterprise Resource Planning system ERP. It motivated me to carry out a study that investigates the non-linear views of change, in order to provide a general picture of how external and internal factors influence employees to accept or reject an ERP system. My thesis explores individual choices and behaviours and the socio-cultural context in which the cases are set to identify the factors that influence individuals’ actions and to determine from an employee perspective whether reactions to using ERP systems are intentional or unintentional. The thesis follows an interpretive approach using two case studies in Saudi Arabia where multiple sources of evidence including interviews, document analysis and observation have been employed. Pattern matching, logic models and cross-case synthesis are used for thematically organising and analysing the case studies. The thesis discusses the relationship between factors including politics, economics, religious social culture, the culture of the company and technical issues and the behaviour of employees towards change. I will argue that those factors directly affect the behaviour ofemployees and indirectly affect the acceptance or rejection of the ERP system. The thesis extends the scope of institutional analysis by explaining how the behaviours of employees influence both the acceptance of, or resistance to, an ERP system. The thesis adds to the knowledge in the literature by showing the relationship between external and internal factors and the acceptance of, or resistance to, an ERP system in Saudi Arabia as less developed countries LDCs. Also the thesis shows how the effects of the socio-cultural landscape of the middle east cannot be ignored when exploring the factors that initiate and shape management accounting change. Practical implications: the thesis provides some examples on how external and internal factors influence the behaviour of employees in Saudi Arabia. The thesis suggests that companies can exploit the behaviour of employees to influence change and avoid resistance.

En 1996, les autorités publiques ont décidé de réformer la comptabilité algérienne pour l’adapter aux changements induits par l'environnement économique. Cela a eu lieu dans le cadre de réformes économiques engagées par l’État algérien dans le but de passer d’une économie planifiée à une économie de marché. A cet effet, une réflexion a été conduite sur l’élaboration d’un nouveau référentiel comptable compatible avec ce nouveau contexte de libération de l’économie ; il désormais nommé Système Comptable Financier (SCF), entrée en vigueur depuis le 1er janvier 2010. Le projet de recherche porte sur le processus de mise en œuvre du SCF 2010 au sein des entreprises algériennes. Il tente de décrire et d’expliquer la pratique organisationnelle des entreprises lors du changement comptable. A ces fins, nous nous appuyons sur un cadre théorique cohérent afin de garantir une meilleure compréhension du phénomène : courant d’innovation et courant du changement organisationnel. Par ailleurs, pour enrichir notre recherche, nous avons fait également des emprunts à la Théorie Néo-Institutionnelle sociologique. Ainsi, notre recherche est qualitative et consiste à mettre en lumière les qualités et les caractéristiques de l’information examinée. Pour cela, nous avons retenu la méthodologie de l’étude de cas longitudinale au sein de deux entreprises du secteur publique : SONATRACH et ERO. L’étude de ces deux études de cas démontre que le processus de mise en œuvre peut être décomposé en trois phases successives à savoir : la phase de pré-adoption & adoption, la phase d’implantation et la phase d’intégration. L’observation et la description de ce processus à suggérer des propositions destinées à en garantir le succès de son intégration au sein des entreprises y sont concernées. / In 1996, algerian public authorities have initiated a number of reforms in view of adjusting Algeria to the new economic changes and promoting the country’s integration into world economy. Reforming accounting practices reports to this will to change. To this end, new accounting guidelines, compatible with the new context of economic liberalization, have been elaborated. It was labelled the Financial Accounting System (FAS) and made effective since January 1st 2010. This paper then examines Algerian firms’ implementation of the FAC 2010. It tries to describe and explain firms’ organisational practices in these accounting changes. Moreover, to enrich our study, we invoked also the sociological component of the Neo-Institutionalist Theory. Our study is qualitative and consists of highlighting the qualities and characteristics of the examined issue. To this end, we chose as methodology a longitudinal case study of two public firms: SONATRACH and ERO. Examining these two case studies, we found that the implementation process follows three major phases: a pre-adoption and adoption phase, an implementation phase and an embedded ness phase. The study and description of the process led us to propose recommendations on the successful embedded and implementation of the FAS 2010 by targeted firms.

Nessa pesquisa busca-se identificar se, em empresas em que as variáveis contextuais são mais favoráveis à mudança na contabilidade gerencial, é maior o nível de sofisticação do BSC implementado. Para tanto realizou-se estudos de casos em quatro empresas que implementaram essa ferramenta. Nelas são analisadas as características do BSC implementado e como essas estão associadas a determinadas variáveis contextuais: as características organizacionais e os fatores que aceleram ou desaceleram o processo de mudança na contabilidade gerencial, ambos analisados sob a perspectiva da abordagem contingencial. Embora não seja possível generalizar os resultados, o desenvolvimento do estudo dos casos permitiu confirmar a relação entre tais variáveis contextuais e o nível de sofisticação do BSC implementado nas empresas pesquisadas. Quanto às características organizacionais, observa-se que, de modo geral, conforme crescem o nível de pressão competitiva e o tamanho da empresa, mais sofisticado é o BSC implementado, havendo apenas uma exceção, onde o BSC mais desenvolvido foi explicado por outros fatores. Quanto aos fatores de estímulos para mudanças, três fatores se destacaram, possibilitando relevantes comparações quanto aos tipos de BSC implementados nas empresas: os objetivos específicos para mudança, as necessidades externas e o envolvimento da alta gestão. A análise do grau de comunicação incorporada ao estudo dos casos mostrou que, em empresas onde o BSC é mais desenvolvido, há maior grau de comunicação da estratégia. / This study aims to identify if, in companies where the variable contextual are more favorable to the change in the managerial accounting is higher the level of sophistication of the implemented BSC. Therefore, the studies of cases were done in four companies of which had implemented this tool. In these companies the characteristics of the implemented BSC are analyzed and how these are linked and established to the changeable contextual ones: the organizational characteristics and the factors that speed up or decelerate the process of management accounting change, were both analyzed under the perspective of the contingency approach. Although it is not possible to generalize the results, the development of the study of cases allowed to confirm the relation between such contextual variables and the level of sophistication of the BSC implemented in the studied companies. For the organizational characteristics, it is observed that, in general, as the level of competition and the growth of the company increases, more sophisticated are the implemented BSC. However there is only one exception; the BSC that is more developed was obtained by other factors. In the factors of stimulating changes, three factors stood out, allowing excellent comparisons to the types of BSC implemented in the companies: the specific objectives for change, the external necessities and the engagement of the high level management. The analysis of the degree of communication incorporated to the study of the cases showed that, in companies where the BSC is more developed, it has greater degree of communication of the strategy.

This thesis presents an interpretive case study of a Malaysian Government-linked Company (GLC) namely Malaysia Airports Holdings Berhad (MAHB) which has recently implemented a business reengineering programme. This change programme was imposed by MAHB's parent company as part of a wider government reform agenda to address GLCs' 'underperformance' post-privatisation. Since long-term business value has become an increasingly important goal, MAHB has attempted to enhance its performance through various change initiatives which have led to institutional change. The thesis analyses the role of situational logics in the context of this institutional change, drawing on the situated logics perspective developed by ter Bogt and Scapens (2014), together with insights from the institutional logics and practice variations literature. Using semi-structured interviews, documentary analysis and observation, the study provides a comparative analysis of three subsidiaries and their relationship with the Finance Division's accounting change. The thesis recognises there are diverse situational logics that different groups of organisational actors apply in their day-to-day activities and change initiatives, emerging from a complex interplay of contextual and historical forces. This recognition enables us to understand how the three subsidiaries and the Finance Division of MAHB have differently interpreted the notion of performance improvement by applying these diverse situational logics. It sheds light on the issue of how accounting change can give rise to different responses. While the different responses present a theoretical puzzle-why there are different responses to accounting change-this thesis delineates how situational logics shape organisational responses by relating them to the underlying taken-for-granted assumptions of different groups of organisational actors. The thesis shows that the existence of diverse (or rather multiple) situational logics has led to multiple responses from different groups of organisational actors in the different parts of MAHB. The thesis also shows how multiple situational logics can co-exist or conflict and how this is contingent upon the compatibility and/or incompatibility of different interests at the intra-organisational level. Issues concerning multiple changes and multiple responses to institutional pressures, competing interests between public service and profitability, and the interplay of acceptance and resistance are all discussed in the thesis. Using the situational logics perspective, the thesis contributes to understanding the complexity of the ongoing processes of both the organisational change and accounting change at the intra-organisational level. This perspective enables us to understand the different courses of action and practices within the different parts of MAHB due to their situated functionalities. The thesis concludes by discussing the implications of the research findings and possible directions for future research.

Nessa pesquisa busca-se identificar se, em empresas em que as variáveis contextuais são mais favoráveis à mudança na contabilidade gerencial, é maior o nível de sofisticação do BSC implementado. Para tanto realizou-se estudos de casos em quatro empresas que implementaram essa ferramenta. Nelas são analisadas as características do BSC implementado e como essas estão associadas a determinadas variáveis contextuais: as características organizacionais e os fatores que aceleram ou desaceleram o processo de mudança na contabilidade gerencial, ambos analisados sob a perspectiva da abordagem contingencial. Embora não seja possível generalizar os resultados, o desenvolvimento do estudo dos casos permitiu confirmar a relação entre tais variáveis contextuais e o nível de sofisticação do BSC implementado nas empresas pesquisadas. Quanto às características organizacionais, observa-se que, de modo geral, conforme crescem o nível de pressão competitiva e o tamanho da empresa, mais sofisticado é o BSC implementado, havendo apenas uma exceção, onde o BSC mais desenvolvido foi explicado por outros fatores. Quanto aos fatores de estímulos para mudanças, três fatores se destacaram, possibilitando relevantes comparações quanto aos tipos de BSC implementados nas empresas: os objetivos específicos para mudança, as necessidades externas e o envolvimento da alta gestão. A análise do grau de comunicação incorporada ao estudo dos casos mostrou que, em empresas onde o BSC é mais desenvolvido, há maior grau de comunicação da estratégia. / This study aims to identify if, in companies where the variable contextual are more favorable to the change in the managerial accounting is higher the level of sophistication of the implemented BSC. Therefore, the studies of cases were done in four companies of which had implemented this tool. In these companies the characteristics of the implemented BSC are analyzed and how these are linked and established to the changeable contextual ones: the organizational characteristics and the factors that speed up or decelerate the process of management accounting change, were both analyzed under the perspective of the contingency approach. Although it is not possible to generalize the results, the development of the study of cases allowed to confirm the relation between such contextual variables and the level of sophistication of the BSC implemented in the studied companies. For the organizational characteristics, it is observed that, in general, as the level of competition and the growth of the company increases, more sophisticated are the implemented BSC. However there is only one exception; the BSC that is more developed was obtained by other factors. In the factors of stimulating changes, three factors stood out, allowing excellent comparisons to the types of BSC implemented in the companies: the specific objectives for change, the external necessities and the engagement of the high level management. The analysis of the degree of communication incorporated to the study of the cases showed that, in companies where the BSC is more developed, it has greater degree of communication of the strategy.

<p>The purpose of this study is, on the basis of institutional theory, to contribute with more</p><p>understanding about resistance to management accounting change and also to survey reasons</p><p>for the resistance and how to cope with the resistance.</p><p>The study is a qualitative case study and semi-structured interviews have been used to</p><p>complement the study’s theoretical area, consisting of scientific articles.</p><p>The conclusion from the study is that resistance to management accounting change can be</p><p>understood and explained by the institutions of each organisation and its underlying structures. A</p><p>further conclusion is, with the structures in mind there are many reasons for resistance and also</p><p>many ways to cope with the resistance. A model has been produced in purpose to create</p><p>understanding and to survey the resistance to management accounting change.</p>

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients’ cognitive effort to understand the meaning of change for which Framing theory is applied. The paper comes to the conclusion that both approaches are necessary in a change process, and shows further that their usage will depend on the process’ timeframe and change recipients’ position in the organization.

The purpose of this study is, on the basis of institutional theory, to contribute with more understanding about resistance to management accounting change and also to survey reasons for the resistance and how to cope with the resistance. The study is a qualitative case study and semi-structured interviews have been used to complement the study’s theoretical area, consisting of scientific articles. The conclusion from the study is that resistance to management accounting change can be understood and explained by the institutions of each organisation and its underlying structures. A further conclusion is, with the structures in mind there are many reasons for resistance and also many ways to cope with the resistance. A model has been produced in purpose to create understanding and to survey the resistance to management accounting change.