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...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute, Faculty of Accountancy & UiTM Press
2007
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| Online Access: | https://ir.uitm.edu.my/id/eprint/171/ |
| _version_ | 1848802280465235968 |
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| author | Perera, Sujatha |
| author_facet | Perera, Sujatha |
| author_sort | Perera, Sujatha |
| building | UiTM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T21:20:50Z |
| format | Article |
| id | uitm-171 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:20:50Z |
| publishDate | 2007 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-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 apmaj 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 Perera, Sujatha (2007) 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) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 2 (1). pp. 1-34. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Perera, Sujatha The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera |
| title | 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_short | 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 |
| url | https://ir.uitm.edu.my/id/eprint/171/ https://ir.uitm.edu.my/id/eprint/171/ |