Drivers of and barriers to management accounting change in a fragile state: evidence from a field study

Nikhil Chandra Shil, Mahfuzul Hoque and Mahmuda Akter

International Journal of Managerial and Financial Accounting, 2025, vol. 17, issue 4, 462-488

Abstract: This research attempts to identify the drivers of and barriers to management accounting change. It also aims to develop a role profile of management accountants and identifies required skills in the context of a fragile state, Bangladesh. Based on a semi-structured questionnaire survey, we adopt a quantitative approach of research paradigm to highlight the research objectives from selected research filed. Management accounting practitioners have been categorially selected from legitimate professional databases to participate in the survey. The data are analysed using different descriptive and inferential statistics relevant to our research goals. In absence of any previous study in this selected area, this study considers this as a research gap to contribute. The study adds value to existing body of literature theoretically and practically. The findings of the study will be helpful to management accounting regulators, practitioners and researchers.

Keywords: management accounting change; MAC; role; skill; change drivers; barriers; fragile state. (search for similar items in EconPapers)
Date: 2025
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