Developing Management Accounting Systems as a Change Process for Economic Sustainability: A Case of Sportswear Manufacturing SME

Shahid Latif, Safrul Izani Mohd Salleh, Mazuri Abd. Ghani and Bilal Ahmad

South Asian Journal of Business and Management Cases, 2023, vol. 12, issue 2, 207-221

Abstract: This study intends to explore the change process in developing management accounting systems to ensure economic sustainability under the theoretical underpinnings of dynamic capabilities. A single case study design has been incorporated to explore the change process at a sportswear manufacturing small and medium-sized enterprises (SMEs) based in Sialkot, Pakistan. The rationale for choosing this case site is that this firm has undergone a recent change in the form of developing and using management accounting systems to address economic sustainability concerns. Data were collected via interviews and documents. We conducted 10 interviews and reviewed some internal documents to comprehend the change process. Due to the involvement of multiple organizational actors, the study finds that dynamic capabilities are reflected collaboratively. Due to the collaborative nature of interactions among organizational actors, sensing, seizing and transformation capabilities were termed collaborative dynamic capabilities. Under these dynamic capabilities, the case firm has successfully implemented the change process by developing management accounting systems. The CEO also arranged two training sessions for the workers to facilitate the change process. Furthermore, replacement and production innovation decisions were taken to reflect the change process by bringing change to the existing resource base. This research has contributed theoretically by addressing recent calls to comprehend the change process in the form of management accounting systems to address economic sustainability in the context of SMEs.

Keywords: Management accounting systems; dynamic capabilities; economic sustainability; case study; change process (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:sae:sajbmc:v:12:y:2023:i:2:p:207-221

DOI: 10.1177/22779779231182727

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