File(s) under permanent embargo
Power and politics and their interrelationship with management accounting change
journal contribution
posted on 2006-01-01, 00:00 authored by H Yazdifar, D Askarany, Saeed Askary, A DaneshfarThe issue of organizational change has assumed central importance in business- and management-related research during the last two decades. The management literature also well documents the significance of power and politics in organizational change, and its implication at various hierarchical levels of an organization. Surprisingly, the management accounting literature boasts little work on power and politics, and its interrelationship with management accounting change process. The aim of this paper is to discuss the role of power and politics in organizational change, with direct implications for knowledge of management accounting change.