Accounting Research Institute & Faculty of Accountancy
Universiti Teknologi MARA, Malaysia
University of Edinburgh, UK
Without knowledge of how management accounting (MA) discipline changes, its development cannot be properly understood. Prior research indicates that MA has been changing ad that many factors are implicated in its change. This study explores the factors which cause management accounting change in Malaysia. MA change is taken to encompass not only MA per se but also its composition as represented by the techniques, skills and roles of the management accountant. These are investigated by surveying experienced, professionally qualified management accountants working in Malaysian organizations A range of factors were identified as significant change drivers and these differ across the three components of MA.