This study analyses management accounting and control projects in a change process context. What patterns of communication do project managers in management accounting and control projects develop? What are the consequences of these patterns? 

Projects in three Swedish manufacturing companies are analysed in relation to previously published Swedish and international cases and a theoretical framework primarily influenced by information management, change management, management accounting and control, and project management.

Most project managers primarily view the accounting principles they develop as an objective system of logic. Few stakeholders hold the same perspective; they react on the basis of how the principles affect them, their freedom of action and their power position. 

The patterns of communication identified include a focus on gathering information from those described rather than on communication with prospective information users, development in dialogue with management accounting experts rather than with people in line positions, and a focus on formal approval rather than on learning by and acceptance from those affected by the system.

Among the consequences noted are that the development of the system of management accounting and control can be performed rather quickly and with limited resources, but that the implementation meets difficulties and the potential of the resulting systems are only partly and slowly achieved.

Few project managers thus act as if identification of different stakeholders’ perspectives and active management of the perspectives identified is a task of great importance to the ultimate success of the project. This task, Perspectives Management, should be the subject of further research.