Accounting and Organizational Change: A Synthesis

Mohammad Adam Bakar, Ainun Haji Abdul Majid

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.
ABSTRAK
Kertas ini mengenengahkan beberapa bukti yang menunjukkan perakaunan terlibat dalam pengurusan dan perubahan yang berlaku dalam sesebuah organisasi. Ini menunjukkan yang perakaunan berperanan dan boleh
mempengaruhi keputusan ditahap strategik organisasi. Keadaan ini berlaku mungkin disebabkan oleh keupayaan perakaunan mewujudkan satu realiti atau kefahaman baru yang seterusnya membolehkan sesuatu perubahan
dilaksanakan. Dalam konteks ini, perakaunan menjadi satu alat yang membenarkan sesebuah organisasi mengaitkan tindakan yang diambil dengan sistem nilai yang cuba diterapkan.


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