IDEAS home Printed from https://ideas.repec.org/a/kap/jmgtgv/v27y2023i1d10.1007_s10997-021-09615-4.html
   My bibliography  Save this article

Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis

Author

Listed:
  • M. Rozaidy

    (Universiti Malaysia Sabah)

  • A. K. Siti-Nabiha

    (Universiti Sains Malaysia)

Abstract

The purpose of this paper is to explain the change to accrual accounting in the Malaysian public sector, examined through the transition of institutional logics at intra-organisational levels, which effected changes in the public sector identity’s construction from independence in 1957 until the implementation of accrual accounting. A qualitative approach was used in this study, with the data being mainly derived from interviews with the relevant actors involved. Substantive data from documentation reviews were utilised to capture the development of institutional logics in the Malaysian government and the Accountant-General Department. The change to accrual accounting in Malaysia was precipitated by the transition in logics that resulted from the change from a bureaucratic to a managerialist administration. The introduction of accrual accounting as a new accounting practice represents a tool of change that bridged the variant of logics occurring between the governmental level and departmental level, and, at the same time, it has become a mechanism for reconstructing desired identities and practices.

Suggested Citation

  • M. Rozaidy & A. K. Siti-Nabiha, 2023. "Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 331-370, March.
    • Handle: RePEc:kap:jmgtgv:v:27:y:2023:i:1:d:10.1007_s10997-021-09615-4
    DOI: 10.1007/s10997-021-09615-4
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10997-021-09615-4
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10997-021-09615-4?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
    2. Noel Hepworth, 2015. "Debate: Implementing advanced public financial management reform in developing countries," Public Money & Management, Taylor & Francis Journals, vol. 35(4), pages 251-253, July.
    3. repec:eme:aaaj00:09513570210448966 is not listed on IDEAS
    4. Mariannunziata Liguori & Ileana Steccolini, 2011. "Accounting change: explaining the outcomes, interpreting the process," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 25(1), pages 27-70, December.
    5. Trude Høgvold Olsen & Elsa Solstad & Harald Torsteinsen, 2017. "The meaning of institutional logics for performance assessment in boards of municipal companies," Public Money & Management, Taylor & Francis Journals, vol. 37(6), pages 393-400, September.
    6. June Pallot, 1992. "Elements of a Theoretical Framework for Public Sector Accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 5(1), pages 1-1, March.
    7. Lassou, Philippe J.C. & Hopper, Trevor & Tsamenyi, Mathew & Murinde, Victor, 2019. "Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    8. Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann, 2014. "The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 388-408.
    9. Harun Harun & Karen Van-Peursem & Ian R.C Eggleton, 2015. "Indonesian public sector accounting reforms: dialogic aspirations a step too far?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 706-738, June.
    10. Noel Hyndman & Donal McKillop, 2019. "Accounting for the Public Sector at a Time of Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 55(3), pages 437-451, September.
    11. Pawan Adhikari & Frode Mellemvik, 2011. "The rise and fall of accruals: a case of Nepalese central government," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 1(2), pages 123-143, July.
    12. repec:eme:aaaj00:aaaj-12-2012-1182 is not listed on IDEAS
    13. Carpenter, Vivian L. & Feroz, Ehsan H., 1992. "GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 613-643, October.
    14. Eugenio Anessi-Pessina & Elena Cantù, 2017. "Multiple logics and accounting mutations in the Italian National Health Service," Accounting Forum, Taylor & Francis Journals, vol. 41(1), pages 8-27, March.
    15. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    16. Ezzamel, Mahmoud & Robson, Keith & Stapleton, Pam, 2012. "The logics of budgeting: Theorization and practice variation in the educational field," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 281-303.
    17. repec:eme:aaaj00:09513579210008244 is not listed on IDEAS
    18. Harun Harun & Karen Van-Peursem & Ian R.C Eggleton, 2015. "Indonesian public sector accounting reforms: dialogic aspirations a step too far?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 706-738, June.
    19. Julie Battilana & Bernard Leca & Eva Boxenbaum, 2009. "How actors change institutions : Towards a theory of institutional entrepreneurship," Post-Print hal-00576509, HAL.
    20. Harun Harun & Karen Van Peursem & Ian Eggleton, 2012. "Institutionalization of accrual accounting in the Indonesian public sector," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 8(3), pages 257-285, September.
    21. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    22. Pawan Adhikari & Levi Gårseth-Nesbakk, 2016. "Implementing public sector accruals in OECD member states: Major issues and challenges," Accounting Forum, Taylor & Francis Journals, vol. 40(2), pages 125-142, June.
    23. Ron Hodges & Howard Mellett, 2003. "Reporting public sector financial results," Public Management Review, Taylor & Francis Journals, vol. 5(1), pages 99-113, March.
    24. Garry D. Carnegie & Christopher J. Napier, 2002. "Exploring comparative international accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 15(5), pages 689-718, December.
    25. Mary Ann Glynn & Michael Lounsbury, 2005. "From the Critics’ Corner: Logic Blending, Discursive Change and Authenticity in a Cultural Production System," Journal of Management Studies, Wiley Blackwell, vol. 42(5), pages 1031-1055, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    2. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    3. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    4. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    5. Kaufman, Matt & Covaleski, Mark A., 2019. "Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 40-58.
    6. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    7. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    8. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    9. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    10. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
    11. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    12. Muzanenhamo, Penelope & Power, Sean Bradley, 2024. "ChatGPT and accounting in African contexts: Amplifying epistemic injustice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    13. Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    14. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    15. Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
    16. repec:bfv:journl:037 is not listed on IDEAS
    17. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    18. Marika Arena & Kim Klarskov Jeppesen, 2016. "Practice Variation in Public Sector Internal Auditing: An Institutional Analysis," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 319-345, June.
    19. Lassou, Philippe J.C. & Hopper, Trevor & Tsamenyi, Mathew & Murinde, Victor, 2019. "Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    20. Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.
    21. Uche, Chinyere & Khalid, Sharif, 2022. "Corporate reporting on conflict: A struggle over land," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jmgtgv:v:27:y:2023:i:1:d:10.1007_s10997-021-09615-4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.