ABSTRACT
With an historic base in the material, particularly with roots in the industrial revolution and in drawing upon the influences of Fordist production and Taylor’s scientific management, management accounting tends to focus on production, control and measurement (Frezatti et al., 2014). In this sense, traditional management accounting tools and technologies, including cost, budgets and variances, provide a foundation for controlling material production (Chapman, 1998). Management accounting, in this context, is highly effective, and equally, there has been evidence of a degree of flexibility within these foundational technologies, such as developing and applying the techniques to different environments including service and merchandising (Puxty, 1993). However, the base tools and technologies do structure and constrain organisations in a certain cultural way (Morgan, 1988).
