Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: An intra-organisational analysis

The purpose of this paper is to explain the change to accrual accounting in the Malaysian public sector, examined through the transition of institutional logics at intra-organisational levels, which effected changes in the public sector identity’s construction from independence in 1957 until the imp...

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Bibliographic Details

Main Authors:	Rozaidy Mahadi, Siti Nabiha Abdul Khalid
Format:	Article
Language:	en en
Published:	Springer New York 2021
Subjects:	HJ9701-9940 Public accounting. Auditing
Online Access:	https://eprints.ums.edu.my/id/eprint/33393/1/Reconstructing%20identity%20and%20logic%20through%20the%20implementation%20of%20accrual%20accounting%20in%20Malaysia%2C%20An%20intra-organisational%20analysis.ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/33393/2/Reconstructing%20identity%20and%20logic%20through%20the%20implementation%20of%20accrual%20accounting%20in%20Malaysia%2C%20An%20intra-organisational%20analysis.pdf https://eprints.ums.edu.my/id/eprint/33393/ https://link.springer.com/article/10.1007/s10997-021-09615-4 https://doi.org/10.1007/s10997-021-09615-4
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