Research projects

Change and renewal of management accounting systems

About this project

Project information

Project status

In progress


Jonas Gerdin

Research subject

Research environments

Swedish companies yearly invest considerable effort and money in renewal of their management accounting systems. Yet, remarkably many change processes result in unexpected outcomes or even fail altogether. The purpose of this project is to explore how and why these management accounting change processes emerge. In so doing, we conduct both micro process studies of day-to-day practices, and extensive reviews of the extant research literature in this area.

Research funding bodies

  • The Research Foundations of Swedish Handelsbanken
  • Örebro University