European Business Schools Librarian's Group

ESSEC Working Papers,
ESSEC Research Center, ESSEC Business School

No DR 04003: Management Accounting Change and the Construction of Coherence in Organisations: a Case Study

Annick Bourguignon () and Alan Jenkins ()
Additional contact information
Annick Bourguignon: ESSEC Business School, Postal: Avenue Bernard Hirsch - B.P. 50105, 95021 CERGY-PONTOISE CEDEX , FRANCE,
Alan Jenkins: ESSEC Business School, Postal: Avenue Bernard Hirsch - B.P. 50105, 95021 CERGY-PONTOISE CEDEX , FRANCE,

Abstract: This paper argues that organization change programmes are frequently backed by appeals to "coherence" – this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence.

Keywords: Accounting change; Coherence; Organizational change

JEL-codes: L20

20 pages, March 2004

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