L Taylor

The role of identity and image in shaping management accounting change

Purpose - This paper analyses the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity and image of particular groups in an organisation. Design/methodology/approach - This paper reports the findings of a longitudinal explanatory case study. An institutional framework was initially used to inform the research, but was subsequently extended using the concepts of identity and image. Findings - By changing existing accounting systems, the accountants ‘inside’ the accounting department sought to challenge their current ‘negative’ identity and image. However, the case shows that the new accounting system was not well received by accountants ‘outside’ the accounting department. The case illustrates that the differing identity and image of the two groups of accountants were crucial factors underlying the different perceptions of the accounting change. Originality/value - The conceptual framework developed in this paper highlights the role which identity and image can play in shaping processes of change, and it enriches our understanding of the reasons for change, stability and resistance to change.

Scottish fire and rescue services reform 2010–2015

How and why has the Scottish Fire and Rescue Services (FRSs) evolved since 2010, when the purpose, legislation, structure, objectives and performance of fire services all started to diverge from their English equivalents. Although Scotland is still partially regulated by UK-wide legislation such as the Civil Contingencies Act (2004), the country enacts its own legislation on the delivery of most public services, including fire and rescue. Scotland was not subject to the Fire and Rescue Service Act of 2004 but had its own (very similar) Fire and Rescue Services Act of 2005. The more recent Police and Fire Reform Act (2012) culminated in the establishment of a single national Fire and Rescue Service for Scotland, a new Fire and Rescue Framework in 2013 which was updated in 2016 following the service restructuring.