The implementation of a managerial innovation in management accounting.

Summary The purpose of this thesis is to study the implementation of an accounting and management control system based on an action research within the R&D center of a multinational company. The objective is to describe and understand how management accounting systems are implemented and explain why these systems are difficult to change. This research conceptualizes the innovation diffusion process through social network analysis. This study generates a set of properties to establish a conceptual framework for the implementation of administrative innovations in management accounting. This framework applies when the change envisaged is locally driven, controversial and cross-cutting. The difficulty of implementing management accounting systems depends on the nature of the control activity performed by controllers and management accountants and their involvement in the company's operational activities.