Developing Management Accounting Systems as a Change Process for Economic Sustainability: A Case of Sportswear Manufacturing SME

Q4 Business, Management and Accounting
Shahid Latif, Safrul Izani Mohd. Salleh, M. A. Ghani, B. Ahmad
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引用次数: 0

Abstract

This study intends to explore the change process in developing management accounting systems to ensure economic sustainability under the theoretical underpinnings of dynamic capabilities. A single case study design has been incorporated to explore the change process at a sportswear manufacturing small and medium-sized enterprises (SMEs) based in Sialkot, Pakistan. The rationale for choosing this case site is that this firm has undergone a recent change in the form of developing and using management accounting systems to address economic sustainability concerns. Data were collected via interviews and documents. We conducted 10 interviews and reviewed some internal documents to comprehend the change process. Due to the involvement of multiple organizational actors, the study finds that dynamic capabilities are reflected collaboratively. Due to the collaborative nature of interactions among organizational actors, sensing, seizing and transformation capabilities were termed collaborative dynamic capabilities. Under these dynamic capabilities, the case firm has successfully implemented the change process by developing management accounting systems. The CEO also arranged two training sessions for the workers to facilitate the change process. Furthermore, replacement and production innovation decisions were taken to reflect the change process by bringing change to the existing resource base. This research has contributed theoretically by addressing recent calls to comprehend the change process in the form of management accounting systems to address economic sustainability in the context of SMEs.
发展管理会计制度作为经济可持续发展的变革过程:以运动服装制造业中小企业为例
本研究旨在探讨在动态能力的理论基础下,发展管理会计制度以确保经济可持续性的变迁过程。一个单一的案例研究设计已被纳入探索在巴基斯坦锡亚尔科特的一家运动服装制造中小企业(SMEs)的变革过程。选择本案例地点的理由是,该公司最近在开发和使用管理会计系统的形式上发生了变化,以解决经济可持续性问题。通过访谈和文件收集数据。我们进行了10次访谈,并审查了一些内部文件,以了解变更过程。由于多个组织参与者的参与,研究发现动态能力是协同反映的。由于组织行动者之间相互作用的协作性,感知、捕捉和转化能力被称为协作动态能力。在这些动态能力下,案例公司通过开发管理会计系统成功地实施了变革过程。首席执行官还为员工安排了两次培训课程,以促进变革过程。此外,采用替代和生产创新决策是为了通过改变现有资源基础来反映变化过程。这项研究通过解决最近的呼吁来理解管理会计制度形式的变化过程,以解决中小企业背景下的经济可持续性,从而在理论上做出了贡献。
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来源期刊
South Asian Journal of Business and Management Cases
South Asian Journal of Business and Management Cases Business, Management and Accounting-Management of Technology and Innovation
CiteScore
1.70
自引率
0.00%
发文量
19
期刊介绍: South Asian Journal of Business and Management Cases (SAJBMC) is a peer-reviewed, tri-annual journal of Birla Institute of Management Technology, Greater Noida (India). The journal aims to provide a space for high-quality original research or analytical cases, evidence-based case studies, comparative studies on industry sectors, products, and practical applications of management concepts. The journal likes to publish problem-solving, decisional and applied types of cases. Such cases must have linkage with theory, at least one dilemma (also known as case issue) and a protagonist around whom the case issue will revolve. Publication of pure research, applied research and field studies with empirical data do not fall under the domain of SAJBMC. Fictitious cases are not welcome.
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