What factors drive change in management accounting in Malaysian organisations

Suzana Sulaiman · Aliza Ramli · Falconer Mitchell

19 citations0/0 files storedManagement & Accounting Review (MAR)

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting Education and Careers

Abstract

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. Keywords: Management Accounting change; change drivers; Management Accounting techniques; Management Accountant roles; Management Accountant skills.

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1992The balanced scorecard : measures that drive performance 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 1987Relevance Lost: The Rise and Fall of Management Accounting 1980The contingency theory of management accounting: achievement and prognosis 1972An Empirical Study of the Role of Accounting Data in Performance Evaluation 1998The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach 1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing 1975Budgetary Control and Organization Structure

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