Cover Image

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

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. In...

Full description

Saved in:
Bibliographic Details
Main Author: Perera, Sujatha
Format: Article
Language:English
Published: Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007
Online Access:https://ir.uitm.edu.my/id/eprint/171/1/171.pdf
https://ir.uitm.edu.my/id/eprint/171/
https://apmaj.uitm.edu.my/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.171
record_format eprints
spelling my.uitm.ir.1712022-07-04T03:05:24Z https://ir.uitm.edu.my/id/eprint/171/ The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera Perera, Sujatha 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. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/171/1/171.pdf The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera. (2007) Asia-Pacific Management Accounting Journal (APMAJ), 2 (1). pp. 1-34. ISSN 1675-3194 https://apmaj.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description 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.
format Article
author Perera, Sujatha
spellingShingle Perera, Sujatha
The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
author_facet Perera, Sujatha
author_sort Perera, Sujatha
title The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_short The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_full The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_fullStr The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_full_unstemmed The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_sort change in the role of management accounting in a public sector organization: an institutional interpretation / sujatha perera
publisher Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate 2007
url https://ir.uitm.edu.my/id/eprint/171/1/171.pdf
https://ir.uitm.edu.my/id/eprint/171/
https://apmaj.uitm.edu.my/
_version_ 1738513835290001408
score 13.211869

Similar Items