Evolutionary Process in Management Accounting Change

Abstract

The purpose of this paper is to better understand the process of management accounting change in individual entities. In this paper, the superiority of the evolutionary approach is examined by empirical data which is a case in Murata Manufacturing Company, Ltd. The theoretical framework is also inspired from that of conventional historical studies which are characterized by socio-economic or efficiency-based analysis, and distinguishing two aspects of management accounting techniques. Based on the approach, I describe functional shift of management accounting techniques in ‘Matrix Management’. And the organizational natures of change, for example, path-dependence is also observed. From this analysis, the paper concludes with some directions for possible future research.