Management Accounting Change in Nidec Corporation

Abstract

This paper aims to explore the process of management accounting change from the view point of the institutional framework and the organizational knowledge creation theory. A case of a large Japanese manufacturing company demonstrates that changes took place through the interactions between rules and routines under the pressure of justification criteria. The organizational knowledge creation theory shed light on enabling factors which was not well explored in management accounting change studies. That contributes to understand unintentional aspect of change process.