The Institute of Management Accountants has developed a new framework that accountants can use to supervise organizational changes.

The new Statement on Management Accounting, “Managing Organizational Change in Operational Change Initiatives,” defines the concepts and principles that should be considered when making organizational changes, along with the typical reactions employees might be expected to have when change is occurring in their workplaces.

“This framework describes typical employee reactions when change is occurring in the workplace, and it ties these phases to the stages of a typical project management methodology,” said IMA vice president of research and policy Raef Lawson in a statement. “It is intended to give organizations tools to control the change management process and assess the success of their initiatives.”

The framework was written by Katie Terrell, an instructor at the University of Arkansas in the Walton College Accounting Department who focuses on accounting information systems and the impact on human behavior.

To view IMA’s previous Statements on Management Accounting and other reports, click here.

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