What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell
Without knowledge of how the management accounting (MA) discipline changes, its development cannot be properly understood. Prior research indicates that MA has been changing and that many factors are implicated in its change. This study explores the factors which cause management accounting change...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2008
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| Online Access: | https://ir.uitm.edu.my/id/eprint/195/ |
| _version_ | 1848802294645129216 |
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| author | Sulaiman, Suzana |
| author_facet | Sulaiman, Suzana |
| author_sort | Sulaiman, Suzana |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Without knowledge of how the management accounting (MA) discipline changes, its development cannot be properly understood. Prior research indicates that MA has been changing and that many factors are implicated in
its change. This study explores the factors which cause management accounting change in Malaysia. MA change is taken to encompass not only MA per se but also its composition as represented by the techniques, skills and roles of the management accountant. These are investigated by surveying
experienced, professionally qualified management accountants working in
Malaysian organisations. A range of factors were identified as significant
change drivers and these differ across the three components of MA. |
| first_indexed | 2025-11-14T21:21:04Z |
| format | Article |
| id | uitm-195 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:04Z |
| publishDate | 2008 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1952017-07-11T07:53:08Z https://ir.uitm.edu.my/id/eprint/195/ What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell mar Sulaiman, Suzana Without knowledge of how the management accounting (MA) discipline changes, its development cannot be properly understood. Prior research indicates that MA has been changing and that many factors are implicated in its change. This study explores the factors which cause management accounting change in Malaysia. MA change is taken to encompass not only MA per se but also its composition as represented by the techniques, skills and roles of the management accountant. These are investigated by surveying experienced, professionally qualified management accountants working in Malaysian organisations. A range of factors were identified as significant change drivers and these differ across the three components of MA. Accounting Research Institute (ARI) & Faculty of Accountancy 2008-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/195/1/AJ_SUZANA%20SULAIMAN%20MAR%2008.pdf Sulaiman, Suzana (2008) What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell. (2008) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 7 (1). pp. 61-76. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Sulaiman, Suzana What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell |
| title | What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell |
| title_full | What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell |
| title_fullStr | What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell |
| title_full_unstemmed | What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell |
| title_short | What factors drive change in management accounting in Malaysian organisations? / Suzana Sulaiman, Aliza Ramli and Falconer Mitchell |
| title_sort | what factors drive change in management accounting in malaysian organisations? / suzana sulaiman, aliza ramli and falconer mitchell |
| url | https://ir.uitm.edu.my/id/eprint/195/ https://ir.uitm.edu.my/id/eprint/195/ |