Technology,change, and the management accountant

Before technology transfer can take place there must be a climate for change. An understanding of the change process is necessary if the transfer of new accounting technology is to be successful and if the design and implementation of it can be carried out in such a way as to create a fit within a particular organizational culture and environment. This article provides some insight into organizational change, change in management-accounting technologies, and the contributions of accountants to innovation in technology organizations.