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 (APMAJ), 2 (1). pp. 1-34. ISSN 1675-3194

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.

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Item Type: Article
Creators:
Creators
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Perera, Sujatha
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 2
Number: 1
Page Range: pp. 1-34
Keywords: Management accounting, Public sector, Australia
Date: December 2007
URI: https://ir.uitm.edu.my/id/eprint/171
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