Our research is being noticed internationally

19 September 2017 18:32

Our research is being noticed internationally

Nordic research on Management Accounting Change the last ten years – new theories and empirical areas are being developed by Sven Modell.

A literature review is made on changes in Management Accounting Change in the Nordic countries from 2006-2016. The review states that Norway is one of the few countries that still has a Nordic research tradition. The empirical focus in Norway is partly as before public sector research, but also new empirical areas is developing within the petroleum and telecommunication industry.

The studies are predominantly qualitative and based on longitudinal or comparative case studies, which examine the process of change in varying degrees of detail. This represents a clear break with previous Norwegian research on management accounting change that had a positivistic approach. This movement away from positivist research approaches is also reflected by a wider range of social theories. Another notable development in Norwegian research on management accounting change is the interest in new research themes, such as Beyond Budgeting and risk management.

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