Stories of accounting change during financial reform of public enterprises
This paper analytically compares five commercially-oriented public enterprises from different countries which were subjected to the process of accounting and organisational changes in order to become profitable. The five case studies were selected for their attention to the importance of context, a...
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| Format: | Article |
| Language: | English |
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Universiti Putra Malaysia Press
2006
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| Online Access: | http://psasir.upm.edu.my/id/eprint/3581/ http://psasir.upm.edu.my/id/eprint/3581/1/Stories_of_Accounting_Change_During_Financial_Reform_of_Public_Enterprises.pdf |
| _version_ | 1848839569361862656 |
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| author | Abu Kasim, Nor Aziah |
| author_facet | Abu Kasim, Nor Aziah |
| author_sort | Abu Kasim, Nor Aziah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This paper analytically compares five commercially-oriented public enterprises from different countries which were subjected to the process of accounting and organisational changes in order to become profitable. The five case studies were selected for their attention to the importance
of context, and to the process of how and why accounting evolved, interpreted and used within specific organisations. A comparison of the insights drawn from these case stories allows some possible lessons to be learnt and parallels to be drawn. The comparison reveals that the process of organisational change through accounting is complex and may not always evolve as an
influential and effective means of altering behaviour and accepted ways of thinking. One vital lesson is that accounting change is implicated with various other non-technical issues such as environmental pressures, culture or ways of thinking, power and trust. |
| first_indexed | 2025-11-15T07:13:32Z |
| format | Article |
| id | upm-3581 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T07:13:32Z |
| publishDate | 2006 |
| publisher | Universiti Putra Malaysia Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-35812015-09-15T01:00:37Z http://psasir.upm.edu.my/id/eprint/3581/ Stories of accounting change during financial reform of public enterprises Abu Kasim, Nor Aziah This paper analytically compares five commercially-oriented public enterprises from different countries which were subjected to the process of accounting and organisational changes in order to become profitable. The five case studies were selected for their attention to the importance of context, and to the process of how and why accounting evolved, interpreted and used within specific organisations. A comparison of the insights drawn from these case stories allows some possible lessons to be learnt and parallels to be drawn. The comparison reveals that the process of organisational change through accounting is complex and may not always evolve as an influential and effective means of altering behaviour and accepted ways of thinking. One vital lesson is that accounting change is implicated with various other non-technical issues such as environmental pressures, culture or ways of thinking, power and trust. Universiti Putra Malaysia Press 2006-09 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/3581/1/Stories_of_Accounting_Change_During_Financial_Reform_of_Public_Enterprises.pdf Abu Kasim, Nor Aziah (2006) Stories of accounting change during financial reform of public enterprises. Pertanika Journal of Social Sciences & Humanities, 14 (2). pp. 111-119. ISSN 0128-7702; ESSN: 2231-8534 http://www.pertanika.upm.edu.my/view_archives.php?journal=JSSH-14-2-9 |
| spellingShingle | Abu Kasim, Nor Aziah Stories of accounting change during financial reform of public enterprises |
| title | Stories of accounting change during financial reform of public enterprises |
| title_full | Stories of accounting change during financial reform of public enterprises |
| title_fullStr | Stories of accounting change during financial reform of public enterprises |
| title_full_unstemmed | Stories of accounting change during financial reform of public enterprises |
| title_short | Stories of accounting change during financial reform of public enterprises |
| title_sort | stories of accounting change during financial reform of public enterprises |
| url | http://psasir.upm.edu.my/id/eprint/3581/ http://psasir.upm.edu.my/id/eprint/3581/ http://psasir.upm.edu.my/id/eprint/3581/1/Stories_of_Accounting_Change_During_Financial_Reform_of_Public_Enterprises.pdf |