The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera

Public sector organizations in Australia have been undergoing major changes and reforms since the 1980s. The existing literature on organizational change in the public sector suggests that such reforms have important implications for management accounting practices in public sector organizations. In...

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Main Author:	Perera, Sujatha
Format:	Article
Language:	English
Published:	Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007
Online Access:	http://ir.uitm.edu.my/id/eprint/171/ http://ir.uitm.edu.my/id/eprint/171/ http://ir.uitm.edu.my/id/eprint/171/1/AJ_SUJATHA%20PERERA%20APMAJ%2007.pdf

id	uitm-171
recordtype	eprints
spelling	uitm-1712017-06-15T04:26:11Z http://ir.uitm.edu.my/id/eprint/171/ The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera Perera, Sujatha Public sector organizations in Australia have been undergoing major changes and reforms since the 1980s. The existing literature on organizational change in the public sector suggests that such reforms have important implications for management accounting practices in public sector organizations. Informed by two bodies of literature, namely organizational and accounting change literature and institutional literature, this paper examines: (i) the factors that generated or stimulated change in the role of management accounting in a government trading enterprise over the period from the mid 1980s to the mid 1990s; and (ii) the nature and form of changes that occurred in the role of management accounting of the case study organization during the period under investigation. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/171/1/AJ_SUJATHA%20PERERA%20APMAJ%2007.pdf Perera, Sujatha (2007) The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera. Asia-Pacific Management Accounting Journal (APMAJ), 2 (1). pp. 1-34. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	Public sector organizations in Australia have been undergoing major changes and reforms since the 1980s. The existing literature on organizational change in the public sector suggests that such reforms have important implications for management accounting practices in public sector organizations. Informed by two bodies of literature, namely organizational and accounting change literature and institutional literature, this paper examines: (i) the factors that generated or stimulated change in the role of management accounting in a government trading enterprise over the period from the mid 1980s to the mid 1990s; and (ii) the nature and form of changes that occurred in the role of management accounting of the case study organization during the period under investigation.
format	Article
author	Perera, Sujatha
spellingShingle	Perera, Sujatha The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
author_facet	Perera, Sujatha
author_sort	Perera, Sujatha
title	The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_short	The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_full	The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_fullStr	The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_full_unstemmed	The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera
title_sort	change in the role of management accounting in a public sector organization: an institutional interpretation / sujatha perera
publisher	Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate	2007
url	http://ir.uitm.edu.my/id/eprint/171/ http://ir.uitm.edu.my/id/eprint/171/ http://ir.uitm.edu.my/id/eprint/171/1/AJ_SUJATHA%20PERERA%20APMAJ%2007.pdf
first_indexed	2023-09-18T22:44:10Z
last_indexed	2023-09-18T22:44:10Z
_version_	1777417113226444800

The change in the role of management accounting in a public sector organization: an institutional interpretation / Sujatha Perera

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