6. Bidrag & slutsatser
6.5 Begränsningar
Den framställda analysmodellen i teorin har en betydelsefull funktion för vår undersökning och till syftet och forskningsfrågorna har processmodellen fungerat väl. Dock så har vi upptäckt vid en analys av empirin att modellen är svårtolkad när den sätts i förhållande till det som verkligen sker inom den interna strukturen gällande organisationsförändringar. Implementeringen av IFRS 15 i samband med organisationsförändringar med utgångspunkt från analysmodellen har därmed inte kunnat tillämpas som en processmodell för att ta reda på hur företag påverkas av
redovisningsförändringar med koppling till hur företaget arbetar med förändringar inom organisationen. En annan brist eller begränsningen med analysmodellen är att den inte påvisar bakomliggande faktorer till den förändring som kan komma att uppstå, utan att den endast
illustrerar hur en redovisningsförändring i teorin kan se ut. En mer utvecklad och robust modell som visar bakomliggande orsaker eller framgångsfaktorer som företag anammar vid metoderna när de genomgår en implementeringsprocess i form av förändring i redovisning skulle tillskriva ytterligare mening för det undersökta syftet.
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