Accounting and Organizational Change: A Synthesis

Department of Accounting
Faculty of Business Management
Universiti Kebangsaan Malaysia
43600 Bangi, Selangor Malaysia


Department of Accounting
Faculty of Business Management
Universiti Kebangsaan Malaysia
43600 Bangi, Selangor
Malaysia


Abstract

This paper presents evidence that highlights the wider role of accounting in organizational governance and change. It posits that accounting can influence decisions at the strategic level of organizations. This is possible because accounting provides a means through which new realities and meanings are created and in so doing allow changes to take place. It becomes a legitimating institution for an organization to link actions with the set of values that the organization needs changed.

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Citation

Bakar, M. A., & Haji Abdul Majid, A. (1996). Accounting and Organizational Change: A Synthesis. Jurnal Pengurusan, 15, 91–99.

@article{bakar1996accounting,
  title={Accounting and Organizational Change: A Synthesis},
  author={Bakar, Mohammad Adam Bakar and Haji Abdul Majid, Ainun},
  journal={Jurnal Pengurusan},
 

volume={15},
  number={},
  pages={91—99},
  year={1996},
  doi={},
  publisher={Penerbit UKM},
}

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15 (1996) 91 – 99

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