Abstract
Purpose
Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management accounting research and presents an updated framework as a point of departure for future work.
Design/methodology/approach
A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, 77 journal articles published are identified, described and analysed.
Findings
The systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical advancements were noted, indicating that future contributions should be grounded in comprehensive reviews of literature.
Research limitations/implications
A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.
Originality/value
An updated framework is a core contribution, serving as a basis for further advances in the understanding of the complexity of management accounting change/stability. In addition, concrete and fruitful areas for future research are presented.
Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management accounting research and presents an updated framework as a point of departure for future work.
Design/methodology/approach
A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, 77 journal articles published are identified, described and analysed.
Findings
The systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical advancements were noted, indicating that future contributions should be grounded in comprehensive reviews of literature.
Research limitations/implications
A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.
Originality/value
An updated framework is a core contribution, serving as a basis for further advances in the understanding of the complexity of management accounting change/stability. In addition, concrete and fruitful areas for future research are presented.
| Original language | English |
|---|---|
| Pages (from-to) | 805-840 |
| Number of pages | 36 |
| Journal | Journal of Accounting & Organizational Change |
| Volume | 21 |
| Issue number | 5 |
| Early online date | 24 Jan 2025 |
| DOIs | |
| Publication status | Published - 13 Nov 2025 |
Keywords
- Burns and Scapens' framework
- management accounting change
- management