...This is a critique on the paper Stability and change: an institutional study of management accounting change written by Associate Prof. Dr. Siti Nabiha Abdul Khalid and Proffesor Robert W. Scapens Purpose The purpose of this paper, as stated on the first page, is to explore the relationship between stability and change within the process of accounting change. It focuses on the ceremonial implementation of value-based management and how key performance indicators can become decoupled from day-to-day activities which thereby creates a level of stability which can be ultimately contributed to the accounting change. Theoretical Framework This paper uses the framework set out by Burns and Scapens (2000) which is mainly based in Old Institutional Economics (OIE). In this paper institutions are defined as “The shared taken-for-granted assumptions which identify categories of human actors and their appropriate activities and relationships”. (Siti-Nabiha, A. and Scapens, R. (2005), Stability and change: an institutional study of management accounting change, Accounting, Auditing & Accountability Journal, Vol 18, No. 1, pg 46) Burns and Scapens argue that, when a particular management accounting practice is decided on, that over time this practice becomes accepted as “the way things are done”. The behaviour is disassociated from the original reason for the choice of this practice and comes to be applied in a rule-like manner and as a routine activity. The original...
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...AN INSTITUTIONALIST STUDY ON THE PERFORMANCE MANAGEMENT SYSTEM IN A GOVERNMENT- LINKED ORGANISATION NORHAYATI BINTI MOHD ALWI UNIVERSITI SAINS MALAYSIA 2009 AN INSTITUTIONALIST STUDY ON THE PERFORMANCE MANAGEMENT SYSTEM IN A GOVERNMENT-LINKED ORGANISATION by NORHAYATI BINTI MOHD ALWI Thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy September 2009 ACKNOWLEDGEMENTS I am especially indebted to my supervisor, Dr. Siti Nabiha Abdul Khalid for her constant guidance, limitless support and patience throughout the period of my study. There is no way that I would be able to repay the kindness and caring that she has shown to me. I am thankful to Assoc. Professor Dr. Yuserrie, for giving valuable inputs to my study and also to others in the School of Management, who have helped me in some way or another. I would like to acknowledge the comments made by Professor Lee Parker and other participants of the Global Accounting and Organisational Change Conference, held in Melbourne, Australia in July 2008. A special thank you is also dedicated to Professor John Burns for the insightful comments on the research. I am also indebted to my employer International Islamic University Malaysia and the Ministry of Higher Education for providing the financial support. Thanks so much also to the respondents for their willingness to share some of their thoughts and experiences, which have made my data collection easier than I would ever...
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...PLAYERS FOR NETBALL KJ CUP 2014 KULIYYAH: AIKOL No. | Name | Matric Number | 1. | Wan Nur Amanina Binti Wan Din | 1017580 | 2. | Nurul Syafiqah Binti Mohd Rosli | 1116724 | 3. | Anis Annura Binti Shazali | 1315400 | 4. | Sofia Ayob | 1311600 | 5. | Nur Ain Binti Hamzah | 1126532 | 6. | Nurul Aida Amira Binti Azman | 1029180 | 7. | Nurul Zehan Sofia Binti Abdullah | 1023186 | 8. | Sakinah Binti Alias | 1217256 | 9. | Sharina Farhana Binti Nor Sa’ari | 1115016 | 10. | Sharifah Nur Hanim Binti Syed Hamid | 1218248 | 11. | Nur Syaedah Binti Kamis | 1015352 | 12. | Nurul Shafiqah bt. Mohd Rosli | 1116724 | 13. | Sufia Salikin Mohd Rani | 1224272 | 14. | Nurul Fadzilah binti Kamaluddin | 0915272 | 15. | | | PLAYERS FOR NETBALL KJ CUP 2014 KULIYYAH: INSTITUTE OF EDUCATION (INSTED) No. | Name | Matric Number | 1. | Rasyidah Mohd Salleh | 1022212 | 2. | Siti Hajar Mohd Rais | 1115836 | 3. | Nur Qhairunnisa Nam Nazri | 1114506 | 4. | Fatin Amanina Mohamed Fozi | 1113728 | 5. | Noor Ezreen Basar | 1112292 | 6. | Nurul Syahida Mat Junoh | 1110012 | 7. | Mahfuzah Sahid | 1119990 | 8. | Nur Alyaa Farhah Zulkaffli | 1119976 | 9. | Norhaziratul Dahlan | 1015928 | 10. | Nur Syakila Idayu Othman | 1115080 | 11. | Noor Hidayah Mohamad Azmi | 1116318 | 12. | | | 13. | | | 14. | | | 15. | | | PLAYERS FOR NETBALL KJ CUP 2014 KULIYYAH: ENGINEERING B (KOE) ...
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...Standardized Simulation NR442 Asthma Management/Nabiha Meer Chamberlain College of Nursing: Nursing Students We want to thank you in advance for your active participation in this standardized simulation. Our purpose is to immerse you in a high quality clinical experience that will enhance critical thinking, decision-making, and prepare you as you move forward in the curriculum and transition into practice. The following material can be used in scenario preparation. You will find preparation documentation that includes course and student learning outcomes as well as general scenario information and resources. A brief patient history will be provided in addition to the most recent physician orders. Be prepared to document your assessment findings, administration of medication, and nursing notes. A medication administration record, laboratory results and patient education material will be provided for you during the simulated experience. One of the most important aspects of simulation is the assessment of performance and debriefing. Keep in mind that the purpose of participation is to enhance your learning and allow you to identify areas of needed remediation. There is no high-stakes testing. We are only asking that you engage in the learning experience and begin to use the feedback provided to enhance your practice. We want you to be able to self-reflect on your actions and interventions and remediate areas that you identify. An assessment matrix has been created...
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...Introduction In the world of rapid changing environment and globalization, for an organization to compete favourably and competitively, the performance of their employees goes a long way in determining the success of an organization (Ajila and Abiola 2004). Both public and private sectors organizations are putting increasing attention on human resource management to maintain and motivate its most valuable and worthy assets, the employees. According to Catalini (2012), organizations are taking more of a proactive stance towards ensuring employees are satisfied with their place of employment and feel a level of commitment and connection to employers. Back then, employee satisfaction is often not a primary focus of an employer. Organizations routinely focus on finances, production, and pleasing customers and neglect the impact their actions or lack of action has on employee satisfaction. The consequences may be seen in products or services that are not up to standards and an increase in turnover and increase in cost for employers. Hence, finding the right balance between employee satisfaction and its enhancement of employee motivation and performance is imperative as it will have positive effects on several aspects of an organization, including lowering turnover rates and increasing productivity and profit. The use of rewards has been found over the years to be one of the management tools in the organization to increase job performance. Besides, it is common...
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...Journal of Economic Perspectives—Volume 17, Number 2—Spring 2003—Pages 3–26 The Fall of Enron Paul M. Healy and Krishna G. Palepu F rom the start of the 1990s until year-end 1998, Enron’s stock rose by 311 percent, only modestly higher than the rate of growth in the Standard & Poor’s 500. But then the stock soared. It increased by 56 percent in 1999 and a further 87 percent in 2000, compared to a 20 percent increase and a 10 percent decline for the index during the same years. By December 31, 2000, Enron’s stock was priced at $83.13, and its market capitalization exceeded $60 billion, 70 times earnings and six times book value, an indication of the stock market’s high expectations about its future prospects. Enron was rated the most innovative large company in America in Fortune magazine’s survey of Most Admired Companies. Yet within a year, Enron’s image was in tatters and its stock price had plummeted nearly to zero. Exhibit 1 lists some of the critical events for Enron between August and December 2001—a saga of document shredding, restatements of earnings, regulatory investigations, a failed merger and the company filing for bankruptcy. We will assess how governance and incentive problems contributed to Enron’s rise and fall. A well-functioning capital market creates appropriate linkages of information, incentives and governance between managers and investors. This process is supposed to be carried out through a network of intermediaries that include professional...
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...2012 Doing business in a more transparent world C O M PA R I N G R E G U L AT I O N F O R D O M E S T I C F I R M S I N 1 8 3 E C O N O M I E S © 2012 The International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington, DC 20433 Telephone 202-473-1000 Internet www.worldbank.org All rights reserved. 1 2 3 4 08 07 06 05 A copublication of The World Bank and the International Finance Corporation. This volume is a product of the staff of the World Bank Group. The findings, interpretations and conclusions expressed in this volume do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. Rights and Permissions The material in this publication is copyrighted. Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law. The World Bank encourages dissemination of its work and will normally grant permission to reproduce portions of the work promptly. For permission to photocopy or reprint any part of this work, please send a request with complete information to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, USA; telephone: 978-750-8400; fax: 978-750-4470; Internet: www.copyright.com. All other queries on rights and licenses, including subsidiary rights, should be addressed to the Office of the Publisher, The World Bank, 1818...
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