CHANGES IN MANAGEMENT ACCOUNTING IN MALAYSIAN ORGANIZATIONS

Without knowledge of how the management accounting (MA) discipline changes, its development cannot be properly understood. Prior research indicates that MA has been changing and that many factors are implicated in its change. MA change is taken to encompass not only MA per sections but also its composition as represented by the techniques, skills and roles of the management accountant. MA is an activity involving the provision of information to management within an organisation. It thus comprises not only the application of practical techniques (whose application generates the information) but also the skills (locus of competencies) and the role (from that of pure information provider through information interpreter to business decision-making partner) of the management accountant. All three of these aspects of management accounting can change independently and consequently they are all incorporated separately into the empirical study conducted.

Required:

What factors drive changes in management accounting in Malaysian organizations?