What type of barrier continues to obstruct the adoption
rate of management accounting and EPM methodologies?
That barrier category is social, behavioral, and
cultural. There are many examples of this type of obstacle,
including people’s natural resistance to change, not
wanting to be measured or held accountable, fear of
knowing the truth (or of someone else knowing it), reluctance
to share data or information, and “we don’t do that
here.” When you mention these examples to project teams
or internal champions tasked to explore, evaluate, implement,
or operate enterprise performance management
solutions, their heads all nod “yes!”