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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| Format: | Article |
| Language: | English |
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Faculty of Accountancy
2014
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| Online Access: | https://ir.uitm.edu.my/id/eprint/12343/ |
| 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. |
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