Factors that influenced the change in management accounting

The accountants did not take the initiative to become involved directly in the program, except as a participant department.

Further details of the four additional companies are presented in the appendix. The production of industrial cleaners involves strict quality requirements, raw materials that are difficult to process and wide variations in the size of production batches.

The IR manager commented: The accountants want the measures to be all encompassing, and they find it hard to talk in the language of the shop floor. Abd Rahman, I.

The interviews were semi-structured so that similar issues could be addressed with different personnel. Notably, the management accountants did not participate in training that focused on leadership skills.

Consider- able changes included the development of work-based teams formed along product lines.