Theoretical framework on management accounting and organisational change / Tuan Zainun Tuan Mat

Tuan Mat, Tuan Zainun (2014) Theoretical framework on management accounting and organisational change / Tuan Zainun Tuan Mat. Asia-Pacific Management Accounting Journal (APMAJ), 9 (2). pp. 1-21. ISSN 2550-1631

Abstract

Prior research in management accounting examined various relationships between organisational change and management accounting system (MAS). The purpose of this paper is to provide a theoretical framework by using contingency theory and institutional perspective about how organisational and MAS changes take place. This paper contributes to theoretical argumentation on the interrelationship between management accounting and organisational change and how such changes might help in achieving overall success of the organisation.

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Item Type: Article
Creators:
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Tuan Mat, Tuan Zainun
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting > Malaysia
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 9
Number: 2
Page Range: pp. 1-21
Keywords: Contingency theory, old institutional economic theory, management accounting system and organisation.
Date: December 2014
URI: https://ir.uitm.edu.my/id/eprint/29709
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29709

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