What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell

Sulaiman, Suzana (2008) What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell. Malaysian Accounting Review, 7 (1). pp. 61-76. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

Without knowledge of how the management accounting (MA) discipline changes, its development cannot be properly understood. Prior research indicates that MA has been changing and that many factors are implicated in
its change. This study explores the factors which cause management accounting change in Malaysia. MA change is taken to encompass not only MA per se but also its composition as represented by the techniques, skills and roles of the management accountant. These are investigated by surveying
experienced, professionally qualified management accountants working in
Malaysian organisations. A range of factors were identified as significant
change drivers and these differ across the three components of MA.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Sulaiman, Suzana
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 7
Number: 1
Page Range: pp. 61-76
Keywords: Management Accounting change; Change drivers; Management Accounting techniques; Management Accountant roles; Management Accountant skills
Date: July 2008
URI: https://ir.uitm.edu.my/id/eprint/195
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195

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