Management Accounting and Organizational Change

Literature has identified that changes in both external and internal organizational factors have influenced changes in management accounting practices in organizations. When business organizations respond to challenges by embarking on a change management path, they are faced with the choices of which ones of the many management methods, techniques and systems would be most effective. This is important as the management accounting system plays an important role in providing useful information to management, especially in the decision making process. The framework of the study comprise changes in competitive environment, advanced manufacturing technology, structure, strategies, management accounting practices and performance.The distinctive findings obtained in this study make a contribution to our knowledge of the relationship between management accounting systems and organizational change, as well as providing helpful insights to practitioners in making decisions in the face of a changing business environment.

Autorentext

Tuan Zainun has a PhD from Edith Cowan University, Australia. She is a senior lecturer in the Faculty of Accountancy, University Teknologi MARA, Malaysia. Her research interests are in the area of management accounting and control systems.