Theoretical framework on management accounting and organisational change

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 abouthow organisational and MAS chan...

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Bibliographic Details
Main Author: Tuan Mat, Tuan Zainun
Format: Article
Language:English
Published: Faculty of Accountancy 2014
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/12343/2/12343.pdf
https://ir.uitm.edu.my/id/eprint/12343/
https://apmaj.uitm.edu.my/
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Summary: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 abouthow 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.