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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; ESSN: 2231-8534


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.

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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Publisher: Universiti Putra Malaysia Press
Keywords: Public enterprises; Case studies; Accounting change; Non-technical issues; Ways of thinking
Depositing User: Nur Izyan Mohd Zaki
Date Deposited: 30 Nov 2009 04:11
Last Modified: 15 Sep 2015 01:00
URI: http://psasir.upm.edu.my/id/eprint/3581
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