Accounting innovations and adaptations: A U.K. case

• Published in: Management accounting research 1991, Vol.2 (1), p.15-26
• Main Authors: Kellett, B.M., Sweeting, R.C.
• Format: Article
• Language: English
• Subjects: contemporary manufacturing accounting; managing accounting change
• ISSN: 1044-5005; 1096-1224
• DOI: 10.1016/S1044-5005(91)70024-3

In this paper, the way in which a major U.K. electronics company has responded to the employment of a range of manufacturing technologies by adapting and innovating its managerial accounting techniques and practices are examined. The examination is set against the on-going debate in which the relevance of accounting techniques and practices in contemporary manufacturing organizations is being questioned. Evidence from the study suggests that practising accountants, exposed to and involved in the contemporary debate, are innovating, adapting and implementing advanced approaches to meet the demands of their environments and needs of their colleagues. In doing so they were observed, in this case, to adopt a gradual approach. This involved considerable experimentation, consultation and a pragmatic approach was taken to introducing accounting change. The introduction of accounting changes, as might be expected, met with mixed success. One of the main benefits was probably the increased dialogue the process generated between accountants and other managers in the organization.