A revision about organizational change: issues for research in management accounting

Abstract

The objective of this work is to know the evolution and current status of research on Organizational Change (OC), convinced that some useful guidelines can be found for the advancement of research in Management Accounting (MA), both in what refers to the specific topics to be researched, and the opportunities offered by the different theoretical and methodological focuses. Therefore, the main specilaized professional and academic magazines have been consulted, paying special attention to the used theoretical focuses, research methods, and questions. As main conclusion we can outline the important research opportunities for MA researches derived from the OC phenomena. In this sense, we must state that we have confirmed: (a) a great variety in the use of theoretical focuses and research methods, (b) the preponderance of theoretical focuses with positivist view, and (c) the rise of theoretical focuses that include sociological issues, as well as the qualitative research methods; which supposes important implications for future MA researches; as long as a multidiciplinary and multimethodological approximation is used.