The extant management accounting literature shows that there is little consensus on why and how change in management accounting systems (MAS) evolves within organisations over time (Burns and Vaivio, 2001) and especially how the change process can be conceptualised into a theoretical model (Burns and Scapens, 2000). Although Amat et al. (1994) have provided a better understanding of MAS change over time and successfully conceptualised the process into a model using the notion of dualism, they noted that the evidence of a single case study is not enough. However, there has been no further study to extend Amat et al.'s (1994) findings. This thesis resembles Amat et al.'s (1994) study, analysing the progressive formalisation of MAS in a Chinese company: Shanghai Light Industry Machinery Stock Company Limited, during periods of change at both the social and organisational levels. It was found that three outer, social factors (socio-economic condition, competition and socio-culture) and three inner, organisational ones (autonomy, profitability and authority) have greatly impacted on the progressive formalisation of the MAS in the Chinese company during the period studied. Also, the internal effects on the MAS change differ from the external ones, mostly reflecting the increasingly specialised managers in the company having exercised a set of proactive or intentional changes in the MAS within the corporate boundary.

Modern enterprises are constantly under change in the effort to enhance their internal operations and become more competitive in the market. A change process is always a challenge, and its success needs to consider multi-angled approaches, as it affects all involved stakeholders. The way changes are tack- led is fundamental to the success and survivability of an enterprise. Change is interwoven with risks, and therefore it has to be effectively managed in order to be successful. This work presents an effort to identify the key factors that should be con- sidered in order to lead to effective change management in modern enter- prises, and quantify their relationship to it. The theoretical investigation re- veals that key factors often considered, both in theory and in practical change management strategies, include Employee, Leadership, Training & Develop- ment, Reward & Recognition, Culture, Politics, Information Systems. Driven by these findings, a model is proposed that depicts their correlation towards effective change management. Subsequently, a survey is conducted, and sta- tistical analysis is performed to the empirical data collected, in order to eval- uate the proposed model and its hypotheses. The empirical results indicate that all selected key factors, contribute towards achieving effective change management as hypothesized. The results of this work, may benefit enterprise managers planning, exe- cuting and assessing change processes, as proper considerations of the factors discussed throughout this work may increase the chances of the change pro- cess success, resulting in a better performing and competitive enterprise.

Motivated by the growing body of research relating to the impact school climate has on student achievement, attendance, behavior, and mental well-being, many educators have implemented initiatives and programs aimed at school climate improvement. Jostens Renaissance is one such program and was the program of focus for this study. Though Jostens has numerous publications and media sources to facilitate the sharing of ideas, there is very little information available regarding the implementation of Renaissance. The primary purpose of this study was to identify factors that facilitated change in the process of implementing high school Jostens Renaissance programs in order to identify any common factors that may be transferable to other schools. A multiple case study approach was utilized to explore the strategies which facilitated the implementation of Renaissance at three southeastern high schools. Data were collected via qualitative interviews with teachers and administrators who were present at their respective schools prior to, during, and after the implementation of Jostens Renaissance. The three study schools selected for the study were identified by Jostens as having strong Renaissance programs. Seven main themes related to change factors were identified: need for change, supportive administration, dedicated faculty coordinator, student leadership and participation, faculty buy-in and participation, intentionality in building teacher climate, and perceived quality of the program. Surprisingly, none of the schools experienced any major barriers the implementation. Participants credited the lack of implementation barriers to a perceived need for change among the school community.

Background: The business world is in constant change, which means that businesses must be able to adapt to these changes and constantly improve. The research field on how businesses should achieve a smart material supply is small, which emphasizes the importance of studying how a company can change its production layout to improve its internal logistics. Purpose: The purpose of this study is to increase the understanding of the production layout's importance for the material supply and the human aspect in production-related change work. Method: The study has used an abductive, exploratory approach to answer the purpose and the research questions. This means that studies of theories were done in parallel with studies of the empirical material at the case company PEPAB Produktionspartner AB. Theories from the literature and the empirical data have been analyzed and discussed in order to draw conclusions. Findings: The results are a description of the current internal material flow of four representative components and a description of employees´ attitude to change. By mapping the material flow, logistics flow factors and human related factors have been discovered.  Theoretical contribution: When changing the production starting from the logistic factors waiting, unnecessary inventory, unnecessary manufacturing, defects, unnecessary transportations and improperly designed production layout a better logistical flow and better material supply can be achieved. Combining this with a well-planned preparatory work with related training can make a successful change.  Practical contribution: This study contributes practically with a new production layout that enables a better logistical flow. It also emphasizes the importance of a well-thought-out and wellplanned preparatory work to maintain the staff´s sense of participation. / Bakgrund: Företagsvärlden är i konstant förändring vilket betyder att verksamheter måste anpassa sig till dessa förändringar och hela tiden förbättras. Forskningsfältet kring hur verksamheter ska uppnå en smart materialförsörjning är litet, vilket poängterar vikten av att studera hur ett företag kan förändra sin produktionslayout för att förbättra sin interna logistik. Syfte: Syftet med denna studie är att öka förståelsen av produktionslayoutens betydelse för materialförsörjningen samt den mänskliga aspekten i produktionsrelaterat förändringsarbete.  Metod: Studien har använt sig av en abduktiv, explorativ ansats för att besvara syfte och forskningsfrågor. Det betyder att studier av teorier gjorts parallellt med studier av det empiriska materialet på fallföretaget PEPAB Produktionspartner AB. Teorier från litteraturen och det empiriska materialet har analyserats och diskuterats för att slutligen dra slutsatser. Resultat: Resultatet av studien är en nulägesbeskrivning av det nuvarande interna materialflödet av fyra representativa komponenter och en nulägesbeskrivning över anställdas inställning till förändring. Genom kartläggning av materialflödet har logistiska flödesfaktorer och människorelaterade förändringsfaktorer framkommit.      Teoretiskt bidrag: Att vid förändring av produktionen utgå från de logistiska faktorerna väntan, onödig lagerhållning, onödig tillverkning, defekter, onödiga transporter och en felaktigt utformad produktionslayout kan ett bättre logistiskt flöde och en bättre materialförsörjning uppnås. Att kombinera detta med ett välplanerat förarbete med tillhörande utbildning kan leda till att förändringen blir lyckosam. Praktiskt bidrag: Denna studie bidrar praktiskt med en ny produktionslayout som leder till ett bättre logistiskt flöde, den poängterar även vikten av ett genomtänkt och välplanerat förarbete för att upprätthålla personalens känsla av delaktighet.