The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail

Privatization is an important economic policy in Malaysia. Implemented for more than twenty years, its success and failure stories were responded to equivocally by the practitioners, policy makers, politicians, researchers, and the public at large. One of its critical success factors is the manageme...

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Main Author:	Mail, Rasid
Format:	Thesis
Language:	English
Published:	2007
Subjects:	Malaysia Income and expenditure. Budget
Online Access:	http://ir.uitm.edu.my/id/eprint/5366/ http://ir.uitm.edu.my/id/eprint/5366/1/TP_RASID%20MAIL%20AC%2007_5%201.pdf

id	uitm-5366
recordtype	eprints
spelling	uitm-53662016-11-26T01:43:51Z http://ir.uitm.edu.my/id/eprint/5366/ The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail Mail, Rasid Malaysia Malaysia Income and expenditure. Budget Privatization is an important economic policy in Malaysia. Implemented for more than twenty years, its success and failure stories were responded to equivocally by the practitioners, policy makers, politicians, researchers, and the public at large. One of its critical success factors is the management of organizational change processes. The organizational change process is a complex phenomenon. In the process of privatization it involves the transformation of organization templates, from its public sector sphere to a commercial ethos. It is politically, psychologically, and socially intense, and results from coercive mechanisms as well as normative and mimetic processes. However, the organizational change process in a privatization context is also a ‘taken for granted’ phenomenon. One of the areas involved in the process is changes in accounting practice, and this research is concerning management accounting practice, focusing on the budgetary process. As commercial and managerial concepts are particular interests of the privatization policy, accounting practice changes to suit the new environment. It can respond to a new regulatory regime, the nature of the organizational transformation process, and strategic purposes. To an extent, the failure of a privatized organization to compete might be traced to the failure of its accounting practice to change. Thus, this research recognizes accounting’s potential to enhance organization visibility, to enhance organizational economic and social conceptualizations, and to facilitate behavior in an organizational social setting. In other words, accounting is not a neutral phenomenon, rather, it influences and is influenced by the organization’s social processes. 2007 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/5366/1/TP_RASID%20MAIL%20AC%2007_5%201.pdf Mail, Rasid (2007) The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail. PhD thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Malaysia Malaysia Income and expenditure. Budget
spellingShingle	Malaysia Malaysia Income and expenditure. Budget Mail, Rasid The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail
description	Privatization is an important economic policy in Malaysia. Implemented for more than twenty years, its success and failure stories were responded to equivocally by the practitioners, policy makers, politicians, researchers, and the public at large. One of its critical success factors is the management of organizational change processes. The organizational change process is a complex phenomenon. In the process of privatization it involves the transformation of organization templates, from its public sector sphere to a commercial ethos. It is politically, psychologically, and socially intense, and results from coercive mechanisms as well as normative and mimetic processes. However, the organizational change process in a privatization context is also a ‘taken for granted’ phenomenon. One of the areas involved in the process is changes in accounting practice, and this research is concerning management accounting practice, focusing on the budgetary process. As commercial and managerial concepts are particular interests of the privatization policy, accounting practice changes to suit the new environment. It can respond to a new regulatory regime, the nature of the organizational transformation process, and strategic purposes. To an extent, the failure of a privatized organization to compete might be traced to the failure of its accounting practice to change. Thus, this research recognizes accounting’s potential to enhance organization visibility, to enhance organizational economic and social conceptualizations, and to facilitate behavior in an organizational social setting. In other words, accounting is not a neutral phenomenon, rather, it influences and is influenced by the organization’s social processes.
format	Thesis
author	Mail, Rasid
author_facet	Mail, Rasid
author_sort	Mail, Rasid
title	The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail
title_short	The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail
title_full	The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail
title_fullStr	The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail
title_full_unstemmed	The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail
title_sort	corporatization of sabah electricity board : changes in the budgetary process / rasid mail
publishDate	2007
url	http://ir.uitm.edu.my/id/eprint/5366/ http://ir.uitm.edu.my/id/eprint/5366/1/TP_RASID%20MAIL%20AC%2007_5%201.pdf
first_indexed	2023-09-18T22:47:04Z
last_indexed	2023-09-18T22:47:04Z
_version_	1777417295400796160

The corporatization of Sabah electricity board : changes in the budgetary process / Rasid Mail

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