Management accounting change : A case study of Universiti Malaysia Sabah

Rizal Othman (2017) Management accounting change : A case study of Universiti Malaysia Sabah. Masters thesis, Universiti Malaysia Sabah.

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Abstract

The thesis discusses on organization's management accounting change (MAC) in Universiti Malaysia Sabah (UMS) a public university in Malaysia during the process of Organizational Change (OC). More specifically to understand and explain on how MAC emerge in UMS during the OC processes context period from its birth in 1994 until 2014. The research has three objectives. Firstly, to identify factors and explain how these factors interact thus create the phenomena of change that influenced the emergence of MAC in UMS. Secondly is to analyze the interaction between organizational macro external environment and micro internal factor that influenced the process of MAC during the QC context in UMS. The final objective is to provide better understanding on the process of MAC for policy makers, stakeholders and management in decision making in UMS. The methodology applied in this research is primarily qualitative and a single case study research design. The data collection method used was mainly semi-structured interviews and triangulated with archival documents and direct observations. The Laughlin Organizational Change Models (1991) rooted from Habermas Societal Development Theory and the research paradigm guided by Burrell and Morgan work on Social Theory (1979) is the fundamental theoretical lens employed in this research. The findings shown that organization's MAC activities and their emergence in UMS during the process of QC was dynamic and very much affected by constantly changing environment initiated continuously through state reform initiative and transformation programs or disturbances on higher education (HE) sector since her birth in 1994 that penetrate and influence the coherent balance of the organization elements which emancipatory shaped UMS organizational models of change. This dynamic interaction between the organizational external environment factors with the internal factors and wider interplay of the historical, social, politics and economic context within UMS during the process of QC from birth in 1994 to 2014 adds significant finding on the understanding of the models of OC during the formative year of new establishment of an organization such as UMS that amplifies the embryonic and skeleton in nature of formative model of OC. In specific, this finding provides insight on the amplification of the embryonic and skeleton nature as the author name as Formative OC model. In particular this Formative model of OC subjected to be further elaborated to the conventional conception models of OC in order to provide understanding on their content, context and the processual causal effect within the organization during the process of QC context. The study implies that understanding the formative phase of a new establishment of an organization such as UMS is essential to policy makers, stakeholders and management in making decision for organization survival.

Item Type:	Thesis (Masters)
Keyword:	Management accounting change, Universiti Malaysia Sabah, Public university
Subjects:	H Social Sciences > HF Commerce > HF1-6182 Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	DG MASNIAH AHMAD -
Date Deposited:	24 May 2024 09:19
Last Modified:	24 May 2024 09:19
URI:	https://eprints.ums.edu.my/id/eprint/38711

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