1. Identify and analyse the achievements of the Burns and Scapens framework for studying management accounting change
Exclusion of some key routine job , as the line managers became more experienced in accounting with optimistic foreseeable visions that seized opportunities, this change was because of the new advancement in technology systems that helped in gathering and measuring, examining and communicate information within the organization and with other organizations too .
A significant achievement of the Burns and scapens frameworks is that it takes into account the evolving deviations that effect the role of the management accountants in an organization.. For example, the recognition of the developing procedures and practices in …show more content…
Influential performances are recognized. The previous behaviors are maintained by these changes. Management accounting practices are not restrained by the framework to procedures like encoding, enacting, reproduction or, institutional, instead focuses on the broader institutional jurisdiction. which set the way people act in an organization. In accordance to the framework there is no reliance on numerous of the first assumptions, and therefore several types of human actors are not recognized as supportive , but considered to be the key players in an organizational framework.
Through the Burns and scapens framework relationship between routines, rules and basic assumption are created through management accounting also internal institutions, their arrival and process of change are addressed through the framework .
The framework helps in the ease of introducing a new methodology as it is a necessity due to the current ways of thinking that can have significant concerns on management accounting change .As per the framework While introducing a new methodology, it is still vital that the existing organizations should be examined and analyzed cautiously before presenting new systems of management accounting …show more content…
Explain the challenges to management accounting practices that are likely to be encountered in the future
The challenges that management accounting practices are likely to encounter in the future are several changes in the accounting systems, along with corporate restructuring that have backed to these changes . Furthermore, normally changes have obliged management accountants to have changes in the roles they play. Also with the market competitiveness increase, management accountants are required to adjust their working principles especially since technologies like ERP has substituted a number of roles previously performed by the management accountant.
Another challenge would be using suitable and appropriate provisions for management accounting practitioners; concerning the usage of information collected in actual practice, as the gap between theory and practice can generate issue regarding the progressive change in management accounting in the future. Furthermore the fast and constant change and advancement of technology in the world, meaning what the companies are used to today most probably won’t be the be the same in the coming years, so management accounting practices will have to keep up with the evolving technology and adapt, which is not easy as it is costly and time consuming
Exclusion of some key routine job , as the line managers became more experienced in accounting with optimistic foreseeable visions that seized opportunities, this change was because of the new advancement in technology systems that helped in gathering and measuring, examining and communicate information within the organization and with other organizations too .
A significant achievement of the Burns and scapens frameworks is that it takes into account the evolving deviations that effect the role of the management accountants in an organization.. For example, the recognition of the developing procedures and practices in …show more content…
Influential performances are recognized. The previous behaviors are maintained by these changes. Management accounting practices are not restrained by the framework to procedures like encoding, enacting, reproduction or, institutional, instead focuses on the broader institutional jurisdiction. which set the way people act in an organization. In accordance to the framework there is no reliance on numerous of the first assumptions, and therefore several types of human actors are not recognized as supportive , but considered to be the key players in an organizational framework.
Through the Burns and scapens framework relationship between routines, rules and basic assumption are created through management accounting also internal institutions, their arrival and process of change are addressed through the framework .
The framework helps in the ease of introducing a new methodology as it is a necessity due to the current ways of thinking that can have significant concerns on management accounting change .As per the framework While introducing a new methodology, it is still vital that the existing organizations should be examined and analyzed cautiously before presenting new systems of management accounting …show more content…
Explain the challenges to management accounting practices that are likely to be encountered in the future
The challenges that management accounting practices are likely to encounter in the future are several changes in the accounting systems, along with corporate restructuring that have backed to these changes . Furthermore, normally changes have obliged management accountants to have changes in the roles they play. Also with the market competitiveness increase, management accountants are required to adjust their working principles especially since technologies like ERP has substituted a number of roles previously performed by the management accountant.
Another challenge would be using suitable and appropriate provisions for management accounting practitioners; concerning the usage of information collected in actual practice, as the gap between theory and practice can generate issue regarding the progressive change in management accounting in the future. Furthermore the fast and constant change and advancement of technology in the world, meaning what the companies are used to today most probably won’t be the be the same in the coming years, so management accounting practices will have to keep up with the evolving technology and adapt, which is not easy as it is costly and time consuming