Ensuring the Success of Management Accounting Change in IT Departments of Public Organizations

Abstract

Organizational changes in information technology (IT) departments of public organizations are a frequent phenomenon. In contrast to private companies or public administrations, public organizations have some unique characteristics. There is, however, only little research available on how these characteristics need to be considered when analyzing organizational changes. Based on four organizational attributes affecting IT accounting change, this contribution applies a new, holistic framework to a case study. This framework allows in-depth insights into IT management accounting departments to systematically reveal the effects that contribute to a successful organizational transformation. Future research in the field of change in IT management accounting of public organizations will have benefits from applying this new framework to analyze practical examples and, from this, to develop valuable recommendations both for researchers and practitioners.