Staff View: Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.

Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.

This paper aims to discuss the main dimensions and factors of management accounting change and the current mainstream of research in the area by conducting a literature review in this subject. The paper uses the publicly available evidence to show that internal and external environment of organizati...

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Main Authors:	Lasyoud, Alhashmi Aboubaker, M. Alsharari, Nizar
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2017
Subjects:	Management. Industrial Management Accounting. Bookkeeping
Online Access:	http://ir.uitm.edu.my/id/eprint/29941/1/29941.pdf http://ir.uitm.edu.my/id/eprint/29941/
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id	my.uitm.ir.29941
record_format	eprints
spelling	my.uitm.ir.299412020-04-18T13:42:33Z http://ir.uitm.edu.my/id/eprint/29941/ Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari. Lasyoud, Alhashmi Aboubaker M. Alsharari, Nizar Management. Industrial Management Accounting. Bookkeeping This paper aims to discuss the main dimensions and factors of management accounting change and the current mainstream of research in the area by conducting a literature review in this subject. The paper uses the publicly available evidence to show that internal and external environment of organizations elite engaged in engendering the change in management accounting practices in developed and developing countries. The paper concludes that most previous studies have concentrated on management accounting change within large organizations. Researchers have been given little attention to the nature of change, in other words, the different types of change in management accounting and the processes that have taken place to affect it in Small and Medium-sized Enterprises (SME’s). It also concluded that there is no generally agreed upon definition of change in management accounting. In addition, little consideration has been given to the interrelations between causal factors of change. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2017-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/29941/1/29941.pdf Lasyoud, Alhashmi Aboubaker and M. Alsharari, Nizar (2017) Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari. Asia-Pacific Management Accounting Journal (APMAJ), 12 (1). pp. 105-142. ISSN 2550-1631
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
topic	Management. Industrial Management Accounting. Bookkeeping
spellingShingle	Management. Industrial Management Accounting. Bookkeeping Lasyoud, Alhashmi Aboubaker M. Alsharari, Nizar Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.
description	This paper aims to discuss the main dimensions and factors of management accounting change and the current mainstream of research in the area by conducting a literature review in this subject. The paper uses the publicly available evidence to show that internal and external environment of organizations elite engaged in engendering the change in management accounting practices in developed and developing countries. The paper concludes that most previous studies have concentrated on management accounting change within large organizations. Researchers have been given little attention to the nature of change, in other words, the different types of change in management accounting and the processes that have taken place to affect it in Small and Medium-sized Enterprises (SME’s). It also concluded that there is no generally agreed upon definition of change in management accounting. In addition, little consideration has been given to the interrelations between causal factors of change.
format	Article
author	Lasyoud, Alhashmi Aboubaker M. Alsharari, Nizar
author_facet	Lasyoud, Alhashmi Aboubaker M. Alsharari, Nizar
author_sort	Lasyoud, Alhashmi Aboubaker
title	Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.
title_short	Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.
title_full	Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.
title_fullStr	Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.
title_full_unstemmed	Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.
title_sort	towards an understanding of the dimensions and factors of management accounting change / alhashmi aboubaker lasyoud and nizar m. alsharari.
publisher	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate	2017
url	http://ir.uitm.edu.my/id/eprint/29941/1/29941.pdf http://ir.uitm.edu.my/id/eprint/29941/
_version_	1685650588194308096
score	13.211869

Towards an understanding of the dimensions and factors of management accounting change / Alhashmi Aboubaker Lasyoud and Nizar M. Alsharari.

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