Table 2 Management accounting change as... | Emerald Publishing

Table 2

Management accounting change as an amplifier of a leadership dispute

Type of dispute in management accounting change	Concerns at the core of the dispute	Activities amplifying the dispute by involving other actors	Description
Necessity dispute	Why is the new accounting system necessary?	Resistance; delays; lack of interest	The president delegates the design of the new accounting system to the EFM, who requires collaboration from construction workers. However, those are followers of the vice-president who view the new accounting system as unnecessary. The construction workers delay the collaboration
Resource dispute	What are the effects of the new accounting system design on the resource allocation?	Realization of performative effects; feeling disadvantaged, exploited and/or disillusioned	Pilot test shows loss instead of profit for a specific construction project; construction workers, especially the project planner, realize the negative effects of the real estate business unit on the resource allocation of the construction business unit. Construction workers start wondering why and how those effects are possible
Accuracy dispute	Does the new accounting system produce (in)accurate information?	Miscalculations are revealed; distrust in the calculations; increased blame	The project planner performs overtime to understand the new accounting system and uncovers the inaccurate work (especially outdated/wrong cost drivers) done by the accountants; she shows leading behaviour, and informs other construction workers and the vice-president, who follow her lead; blame on accountants divides the organization
Ownership dispute	Who will own the design and administration of the new accounting system?	Contest for ownership of the design of the new accounting system	The project portfolio manager ensures the new calculations are implemented in the operational information system to take ownership of the resource allocation and performance measurement; accountants' responsibilities are undermined
Responsibility dispute	Who is responsible for the breakdowns in the design and use of the new accounting system?	Blaming others for mistakes; lack of self-reflection	The president blames the EFM and the controller for misdesign of the new accounting system, in front of employees and in the absence of the vice-president; he does not reflect on his own mistakes and responsibility; increased turnover of accountants in the subsequent period leads to a fragmented organization

Type of dispute in management accounting change	Concerns at the core of the dispute	Activities amplifying the dispute by involving other actors	Description
Necessity dispute	Why is the new accounting system necessary?	Resistance; delays; lack of interest	The president delegates the design of the new accounting system to the EFM, who requires collaboration from construction workers. However, those are followers of the vice-president who view the new accounting system as unnecessary. The construction workers delay the collaboration
Resource dispute	What are the effects of the new accounting system design on the resource allocation?	Realization of performative effects; feeling disadvantaged, exploited and/or disillusioned	Pilot test shows loss instead of profit for a specific construction project; construction workers, especially the project planner, realize the negative effects of the real estate business unit on the resource allocation of the construction business unit. Construction workers start wondering why and how those effects are possible
Accuracy dispute	Does the new accounting system produce (in)accurate information?	Miscalculations are revealed; distrust in the calculations; increased blame	The project planner performs overtime to understand the new accounting system and uncovers the inaccurate work (especially outdated/wrong cost drivers) done by the accountants; she shows leading behaviour, and informs other construction workers and the vice-president, who follow her lead; blame on accountants divides the organization
Ownership dispute	Who will own the design and administration of the new accounting system?	Contest for ownership of the design of the new accounting system	The project portfolio manager ensures the new calculations are implemented in the operational information system to take ownership of the resource allocation and performance measurement; accountants' responsibilities are undermined
Responsibility dispute	Who is responsible for the breakdowns in the design and use of the new accounting system?	Blaming others for mistakes; lack of self-reflection	The president blames the EFM and the controller for misdesign of the new accounting system, in front of employees and in the absence of the vice-president; he does not reflect on his own mistakes and responsibility; increased turnover of accountants in the subsequent period leads to a fragmented organization