Management accounting change as a learning process: a longitudinal analysis

Purpose The purpose of this paper is to investigate how a substantial organization gradually builds management accounting system from scratch, changing its routines by learning processes. uses the experiential theory and concept style process during change. study aims expand domain change emphasize learning-related aspects that can constitute it. Design/methodology/approach provides an interpretation based on model problem proposed Kolb (1983) (Kolb, 1976, 1984). 14-year longitudinal case (1994‐2007). examined be considered illustration case. Data were obtained broad variety sources including interviews, document analysis adopting interventionist approach redesign costing system. Findings contributes two important First, it becomes apparent information was not discrete event but experience conducted through several iterations trial-and-error loops extended over years. Second, findings reveal alter design in radical or incremental way according people involved Research limitations/implications Because adopted research approach, results could only other organizations presenting similar characteristics. Several further areas are suggested paper. In particular, would interest links between styles communication effect Practical implications includes for change, improve efficiency effectiveness process. Originality/value This one response call interdisciplinary phenomena using “method theory” taken discipline provide explanation accounting. respect previous literature, main contributions, namely, proposal useful both interpret manage processes;