The E-invoice party is here. Why has nobody been invited? The effects of digitising the invoicing process in a large multinational organisation.
The aim of the case study was to examine the forces for and against change in a multinational organisation. This was done by further exploring the revised accounting change model by exposing it to a different management accounting practice. The focus was on e-invoice adoption in invoice management as a management accounting practice. On the basis of a qualitative case study, the revised accounting change model was verified in an invoice management setting with an ex-ante perspective, exploring the forces for and against change in the earlier stages of a project/process. The study led us to conclude that multiple forces for and against change existed in the studied case organisation. There were both advancing forces and barriers to change present assisting the progress of change and preventing change in the management accounting practice. Phenomena that were not applicable on factors in the Revised accounting change model were found. Of these phenomena, Inertia and Incentives was the most interesting one. We propose it could be studied further for a possible addition to the Revised accounting change model.
MSc in Accounting and Financial Management