Theoretical and Explanatory Framework
A history of management accounting in Britain must aim to provide much more than a chronology of who did what and when. It needs also to tackle the more important and more di cult questions of how and why did things change. Here the historical dynamics of management accounting must be addressed because what is done at one point in time is not the same as that done at an earlier or later date. This is a phenomenon that has received signifi cant attention from accounting researchers in recent years, as demonstrated by two special issues of Management Accounting Research devoted to that theme (2001, vol. 12, no. 2 and 2007, vol. 18, no. 2). Change can be viewed from three main perspectives: the motivations for change; the process of change; and the consequences or outcomes of change.