The Archaeology of Accounting Systems *

Abstract

Accounting systems change over time However relatively little is known of the preconditions for such change, the process of change or its organisational consequences Existing perspectives on accounting change are reviewed and evaluated in this article Thereafter three examples of accounting change are discussed. Based on these cases, a number of theoretical issues relating to the understanding of the process of accounting change are examined. Emphasis is placed on the diversity of factors implicated in accounting change, the constitutive as well as reflective roles of accounting and the ways in which accounting change can shift the preconditions for subsequent organisational changes.