The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera

Perera, Sujatha (2007) The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera. Asia-Pacific Management Accounting Journal, 2 (1). pp. 1-34. ISSN 1675-3194

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Abstract

Public sector organizations in Australia have been undergoing major changes and reforms since the 1980s. The existing literature on organizational change in the public sector suggests that such reforms have important implications for management accounting practices in public sector organizations. Informed by two bodies of literature, namely organizational and accounting change literature and institutional literature, this paper examines: (i) the factors that generated or stimulated change in the role of management accounting in a government trading enterprise over the period from the mid 1980s to the mid 1990s; and (ii) the nature and form of changes that occurred in the role of management accounting of the case study organization during the period under investigation.

Item Type: Article
Creators:
CreatorsEmail
Perera, SujathaUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal
ISSN: 1675-3194
Volume: 2
Number: 1
Page Range: pp. 1-34
Item ID: 171
Uncontrolled Keywords: Management accounting, Public sector, Australia
Last Modified: 15 Jun 2017 04:26
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/171

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