The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government

Recognising that accounting change is a complex process involving different types of forces and agents, there is an urgency to explain how accrual accounting as a product of change is able to become a catalyser for institutional reform through the process of institutional entrepreneurship. Hence, th...

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Main Author:	Mahadi, Rozaidy
Format:	Thesis
Language:	English
Published:	2019
Subjects:	HF5437-5444 Purchasing Selling Sales personnel Sales executives
Online Access:	http://eprints.usm.my/48248/1/ROZAIDY%20MAHADI%20cut.pdf
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id	my-usm-ep.48248
record_format	uketd_dc
spelling	my-usm-ep.482482021-02-05T02:59:32Z The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government 2019-05 Mahadi, Rozaidy HF5437-5444 Purchasing. Selling. Sales personnel. Sales executives Recognising that accounting change is a complex process involving different types of forces and agents, there is an urgency to explain how accrual accounting as a product of change is able to become a catalyser for institutional reform through the process of institutional entrepreneurship. Hence, this study integrates multiple strings of institutional theory, namely, logics, institutional entrepreneurship, and rhetoric to explain how the Accountant’s General Department (AGD) initiated accrual accounting change in Malaysia’s federal government and institutionalised it. The study adopted an interpretive case study as the research’s methodological paradigm. From the case findings, it can be seen that there are two exogenous forces that pushed the federal government to adopt accrual accounting in the Malaysian federal government, and both forces concomitantly worked at the same. The inducement of both exogenous forces in the field has redefined the institutional logics at both federal and departmental levels. Subsequently, isomorphism pressures pushed the federal government’s logic from bureaucracy to managerialism, and the transformation of the federal government logic subsequently influenced the assimilation of public sector accountants’ logic from scorekeeper to professionalism-bureaucracy logic. Hence, due to the AGD’s location in a highly embedded field, the adoption of professionalism-bureaucracy logic did not significantly enhance the AGD’s roles and functions in the government. 2019-05 Thesis http://eprints.usm.my/48248/ http://eprints.usm.my/48248/1/ROZAIDY%20MAHADI%20cut.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Siswazah Perniagaan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HF5437-5444 Purchasing Selling Sales personnel Sales executives
spellingShingle	HF5437-5444 Purchasing Selling Sales personnel Sales executives Mahadi, Rozaidy The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government
description	Recognising that accounting change is a complex process involving different types of forces and agents, there is an urgency to explain how accrual accounting as a product of change is able to become a catalyser for institutional reform through the process of institutional entrepreneurship. Hence, this study integrates multiple strings of institutional theory, namely, logics, institutional entrepreneurship, and rhetoric to explain how the Accountant’s General Department (AGD) initiated accrual accounting change in Malaysia’s federal government and institutionalised it. The study adopted an interpretive case study as the research’s methodological paradigm. From the case findings, it can be seen that there are two exogenous forces that pushed the federal government to adopt accrual accounting in the Malaysian federal government, and both forces concomitantly worked at the same. The inducement of both exogenous forces in the field has redefined the institutional logics at both federal and departmental levels. Subsequently, isomorphism pressures pushed the federal government’s logic from bureaucracy to managerialism, and the transformation of the federal government logic subsequently influenced the assimilation of public sector accountants’ logic from scorekeeper to professionalism-bureaucracy logic. Hence, due to the AGD’s location in a highly embedded field, the adoption of professionalism-bureaucracy logic did not significantly enhance the AGD’s roles and functions in the government.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Mahadi, Rozaidy
author_facet	Mahadi, Rozaidy
author_sort	Mahadi, Rozaidy
title	The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government
title_short	The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government
title_full	The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government
title_fullStr	The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government
title_full_unstemmed	The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government
title_sort	role and the process of institutional entrepreneurship in the implementation of accrual accounting by the malaysian federal government
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Siswazah Perniagaan
publishDate	2019
url	http://eprints.usm.my/48248/1/ROZAIDY%20MAHADI%20cut.pdf
_version_	1747821908934524928

The Role And The Process Of Institutional Entrepreneurship In The Implementation Of Accrual Accounting By The Malaysian Federal Government

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