Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim
This paper presents an in-depth case study of a Malaysian public utility undergoing reform to transform itself into a self-financing, and profitable organisation during corporatisation. As profitability became increasingly important, attempts to enhance profitability were made through imposing new b...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2006
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| Online Access: | http://ir.uitm.edu.my/id/eprint/277/ http://ir.uitm.edu.my/id/eprint/277/1/AJ_NOR%20AZIAH%20ABU%20KASSIM%20MAR%2006.pdf |
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uitm-277 |
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eprints |
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uitm-2772017-10-20T03:35:10Z http://ir.uitm.edu.my/id/eprint/277/ Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim Abu Kasim, Nor Aziah This paper presents an in-depth case study of a Malaysian public utility undergoing reform to transform itself into a self-financing, and profitable organisation during corporatisation. As profitability became increasingly important, attempts to enhance profitability were made through imposing new budgeting rules and recruiting new accounting graduates. An explanatory case study method, using mainly semi-structured interviews was adopted. The theoretical framework for understanding the process of implementing accounting change, the context in which change unfolded and the emerging consequences of change is based on the insights of new institutional sociology (Meyer and Rowan, 1977). The findings reveal that accounting changes were enacted, but over time became separated from, or loosely coupled with, other intra-organisational concerns. The top-down manner in which the budget targets was imposed by the accountants created tensions and constraints, changes in power relations and a climate of lack of trust. The explanations on the emergence of loosely coupled budget enrich our understanding of why budgeting changes are enacted but the budget is used as rituals for requesting funds rather than for planning and guiding operational decisions. Accounting Research Institute (ARI) & Faculty of Accountancy 2006-10 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/277/1/AJ_NOR%20AZIAH%20ABU%20KASSIM%20MAR%2006.pdf Abu Kasim, Nor Aziah (2006) Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim. Malaysian Accounting Review, 5 (2). pp. 29-45. ISSN 1675-4077 |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Teknologi MARA |
| building |
UiTM Institutional Repository |
| collection |
Online Access |
| language |
English |
| description |
This paper presents an in-depth case study of a Malaysian public utility undergoing reform to transform itself into a self-financing, and profitable organisation during corporatisation. As profitability became increasingly important, attempts to enhance profitability were made through imposing new budgeting rules and recruiting new accounting graduates. An explanatory case study method, using mainly semi-structured interviews was adopted. The theoretical framework for understanding the process of
implementing accounting change, the context in which change unfolded and
the emerging consequences of change is based on the insights of new
institutional sociology (Meyer and Rowan, 1977). The findings reveal that
accounting changes were enacted, but over time became separated from, or
loosely coupled with, other intra-organisational concerns. The top-down
manner in which the budget targets was imposed by the accountants created
tensions and constraints, changes in power relations and a climate of lack of
trust. The explanations on the emergence of loosely coupled budget enrich
our understanding of why budgeting changes are enacted but the budget is
used as rituals for requesting funds rather than for planning and guiding
operational decisions. |
| format |
Article |
| author |
Abu Kasim, Nor Aziah |
| spellingShingle |
Abu Kasim, Nor Aziah Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim |
| author_facet |
Abu Kasim, Nor Aziah |
| author_sort |
Abu Kasim, Nor Aziah |
| title |
Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim |
| title_short |
Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim |
| title_full |
Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim |
| title_fullStr |
Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim |
| title_full_unstemmed |
Role of accounting in a corporatised public organisation intertwined issues of accountability and trust / Nor Aziah Abu Kasim |
| title_sort |
role of accounting in a corporatised public organisation intertwined issues of accountability and trust / nor aziah abu kasim |
| publisher |
Accounting Research Institute (ARI) & Faculty of Accountancy |
| publishDate |
2006 |
| url |
http://ir.uitm.edu.my/id/eprint/277/ http://ir.uitm.edu.my/id/eprint/277/1/AJ_NOR%20AZIAH%20ABU%20KASSIM%20MAR%2006.pdf |
| first_indexed |
2023-09-18T22:44:21Z |
| last_indexed |
2023-09-18T22:44:21Z |
| _version_ |
1777417125235785728 |