Stories of Accounting Change During Financial Reform of Public Enterprises

Abu Kasim, Nor Aziah (2006) Stories of Accounting Change During Financial Reform of Public Enterprises. Pertanika Journal of Social Sciences & Humanities, 14 (2). pp. 111-119. ISSN 0128-7702

[img] PDF
3614Kb

Abstract

This paper analytically compares five commercially-oriented public enterprises from different countries which were subjected to the process of accounting and organisational changes in order to become profitable. The five case studies were selected for their attention to the importance of context, and to the process of how and why accounting evolved, interpreted and used within specific organisations. A comparison of the insights drawn from these case stories allows some possible lessons to be learnt and parallels to be drawn. The comparison reveals that the process of organisational change through accounting is complex and may not always evolve as an influential and effective means of altering behaviour and accepted ways of thinking. One vital lesson is that accounting change is implicated with various other non-technical issues such as environmental pressures, culture or ways of thinking, power and trust.

Item Type:Article
Keyword:Public enterprises, case studies, accounting change, non-technical issues and ways of thinking
Faculty or Institute:Faculty of Economics and Management
Publisher:Universiti Putra Malaysia Press
ID Code:3581
Deposited By: Nur Izyan Mohd Zaki
Deposited On:30 Nov 2009 04:11
Last Modified:27 May 2013 07:09

Repository Staff Only: item control page

Document Download Statistics

This item has been downloaded for since 30 Nov 2009 04:11.

View statistics for "Stories of Accounting Change During Financial Reform of Public Enterprises"


Universiti Putra Malaysia Institutional Repository

Universiti Putra Malaysia Institutional Repository is an on-line digital archive that serves as a central collection and storage of scientific information and research at the Universiti Putra Malaysia.

Currently, the collections deposited in the IR consists of Master and PhD theses, Master and PhD Project Report, Journal Articles, Journal Bulletins, Conference Papers, UPM News, Newspaper Cuttings, Patents and Inaugural Lectures.

As the policy of the university does not permit users to view thesis in full text, access is only given to the first 24 pages only.