This chapter provides an overview of the key topics discussed in the earlier sections of the book. In particular, this manuscript analyzes the process of management accounting change, specifically the implementation of a performance management system (PMS), through the lens of change management theories, an approach that is less common in the field. While previous research has often relied on sociological frameworks such as institutionalist theory, this study emphasizes individuals as active agents of change and focuses on the psychological aspects of organizational transitions.