THEORETICAL FRAMEWORK ON MANAGEMENT ACCOUNTING AND ORGANISATIONAL CHANGE

Main Article Content

Tuan Zainun Tuan Mat

Abstract

Prior research in management accounting examined various relationshipsbetween organisational change and management accounting system (MAS).The purpose of this paper is to provide a theoretical framework by usingcontingency theory and institutional perspective abouthow organisationaland MAS changes take place. This paper contributes to theoreticalargumentation on the interrelationship between management accountingand organisational change and how such changes might help in achievingoverall success of the organisation.

Article Details

How to Cite
TUAN MAT, Tuan Zainun. THEORETICAL FRAMEWORK ON MANAGEMENT ACCOUNTING AND ORGANISATIONAL CHANGE. Asia-Pacific Management Accounting Journal, [S.l.], v. 9, n. 2, p. 85-105, dec. 2014. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/8>. Date accessed: 21 may 2018.
Section
Management Accounting