critical aspects regarding the implementation of managerial accounting systems

Implementing a managerial accounting system is a process leading to the introduction ofchange, which involves the creation of a vision of change and strategy, as well as the stimulation ofinnovation. This implementation is a genuine organisational revolution that includes the managerial systemused. Any implementation process should take into account the scope of the change in mentalityand culture that the people involved should undergo. The implementation should not be made byimposing hierarchically adopted decisions, but focus on the daily contribution of each andeveryone. A new system which has not been properly internalised and accepted is doomed todisappear. The training effort should be oriented more towards the change of mentality than on thepresentation of the techniques. Within this context, putting the decisions into practice becomesextremely important, especially when it comes to studying the impact on the organisation of theleaders’ attempt to impose their vision.