THEORETICAL FRAMEWORK ON MANAGEMENT ACCOUNTING AND ORGANISATIONAL CHANGE

  • Tuan Zainun Tuan Mat Universiti Teknologi MARA

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.
Published
Dec 30, 2014
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: 13 aug. 2022.