دانلود مقاله بازسازی هویت و منطق از طریق اجرای حسابداری تعهدی
چکیده
مقدمه
مروری بر مطالعات پیشین
بینش نظری
روش شناسی
حسابداری بخش دولتی در مالزی
تجزیه و تحلیل تجربی و بحث
نظرات پایانی
منابع
Abstract
Introduction
Literature review
Theoretical insights
Methodology
Public sector accounting in Malaysia
Empirical analysis and discussions
Concluding comments
References
چکیده
هدف این مقاله توضیح تغییر در حسابداری تعهدی در بخش عمومی مالزی است که از طریق انتقال منطق نهادی در سطوح درون سازمانی مورد بررسی قرار گرفته است که تغییراتی را در ساختار هویت بخش عمومی از استقلال در سال 1957 تا اجرای تعهدی ایجاد کرد. حسابداری در این مطالعه از رویکرد کیفی استفاده شد که داده ها عمدتاً از مصاحبه با بازیگران مربوطه درگیر به دست آمده است. داده‌های اساسی از بررسی اسناد و مدارک برای ثبت توسعه منطق سازمانی در دولت مالزی و دپارتمان حسابداری کل استفاده شد. تغییر به حسابداری تعهدی در مالزی با انتقال منطقی که ناشی از تغییر از یک دولت بوروکراتیک به یک مدیریت مدیریتی بود، تسریع شد. معرفی حسابداری تعهدی به عنوان یک روش حسابداری جدید نشان دهنده ابزار تغییری است که تنوع منطقی را که بین سطح دولتی و سطح دپارتمان رخ می دهد پل می کند و در عین حال به مکانیزمی برای بازسازی هویت ها و شیوه های مورد نظر تبدیل شده است.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
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.
Introduction
Accrual accounting, a component of public fnancial management reform, constitutes eforts to institute broad changes in public sector administration. International organisations, such as the International Monetary Fund (IMF) and World Bank, and northern professional accounting associations, among others, have heavily advocated the use of the accrual system in developing and emerging economies (Adhikari & Gårseth-Nesbakk, 2016; Adhikari & Jayasinghe, 2017; Adhikari & Mellemvik, 2011; Harun et al., 2012). Advocates share the view that governmental accounting in developing countries is defcient (Hopper et al., 2009). Consequently, developing and emerging economies have adopted the accrual accounting system for their public sector due to coercive or mimetic pressures, rather than as a means to improve their existing governmental accounting practices. The benefts gained from the accrual accounting system in developing countries are contested, with empirical evidence of dysfunctional implementation resulting in unintended consequences and failure, leading some to abandon the reform (Adhikari & Jayasinghe, 2017).
Concluding comments
The focus of this paper is the change to accrual accounting in the Malaysian public sector, examined through the transition of institutional logics at intra-organisational levels, at the central level and at the AGD level. The adoption of accrual accounting is not just a change in technical practice, but also a cultural issue given that accounting systems and practices are shaped by and refect the underlying norms and practices of the public sector (Anessi-Pessina & Cantu, 2017). Given that accrual accounting is a Western-based model, its adoption in developing countries will be infuenced by changes in the norms and public administration model of the country in question (Hepworth, 2015; Harun et al., 2012; Christensen et al., 2019; AnessiPessina & Cantu, 2017).