<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>
| Identifer | oai:union.ndltd.org:UPSALLA/oai:DiVA.org:oru-4798 |
| Date | January 2007 |
| Creators | Larsson, Josefina, Åkerberg, Anna, Persson, Malin |
| Publisher | Örebro University, Department of Business, Economics, Statistics and Informatics, Örebro University, Department of Business, Economics, Statistics and Informatics, Örebro University, Department of Business, Economics, Statistics and Informatics |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, text |
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