Samsyn som grund till förändring? : En studie om vad som skapar samsyn och dess betydelse i förändringsprocesser

Sammanfattning: Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients’ cognitive effort to understand the meaning of change for which Framing theory is applied. The paper comes to the conclusion that both approaches are necessary in a change process, and shows further that their usage will depend on the process’ timeframe and change recipients’ position in the organization.