Perubahan Sistem dan Amalan Perakaunan Sektor Awam Malaysia Sebelum Era Milenium (1957-1999): Satu Kajian Kes Jabatan Kastam Diraja Malaysia, Sabah

  • Sulaiman Bin Tahajuddin Universiti Malaysia Sabah (UMS)
  • Ali Hasan Buglayan Jabatan Kastam Diraja Malaysia
Keywords: kualitatif, perubahan, perakaunan, sektor awam, Teori Isomorfisme

Abstract

Pada pertengahan tahun 1980an para sarjana ternama dalam bidang perakaunan menyatakan bahawa masih banyak yang perlu diketahui dengan lebih dalam mengenai perubahan perakaunan pengurusan. Tidak lama selepas itu, iaitu pada awal 1990an, banyak kajian yang dilakukan menjurus kepada perubahan perakaunan pengurusan dalam perspektif pendekatan kualitatif. Walau bagaimanapun, majoriti para sarjana masih lagi berpandangan bahawa di sebalik banyaknya kajian yang telah dibuat mengenai perubahan perakaunan pengurusan, mereka tetap berpandangan bahawa masih banyak lagi yang perlu diketahui. Hampir lebih dari 30 tahun selepas para sarjana memperkatakan mengenai perkara ini, masih lebih banyak lagi mengenai perubahan perakaunan pengurusan yang perlu dikaji untuk diketahui termasuklah (1) faktor yang mendorong kepada proses perubahan, (2) proses perubahan, dan (3) kesan akhir yang terjadi hasil dari proses perubahan tersebut. Melalui perspektif dan pendekatan kualitatif, kajian ini menggunakan konsep Isomorfisme dari Teori Institutional Sosiologi Baharu (NIS) yang dibangunkan oleh Dimaggio & Powell (1983) untuk memahami dan menerangkan kenapa dan bagaimana perubahan organisasi dan perubahan amalan perakaunan berlaku dalam Jabatan Kastam Diraja Malaysia Sabah (JKDMS) bermula era kemerdekaan sehingga ke era sebelum Milenium bermula. Dapatan kajian menunjukkan dengan jelas bahawa tekanan dalam bentuk Paksaan adalah lebih dominan berbanding tekanan dalam bentuk Normatif dan Mimetic dalam membentuk perubahan di JKDMS

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Published
2021-07-10
How to Cite
Tahajuddin, S. and Buglayan, A. H. (2021) “Perubahan Sistem dan Amalan Perakaunan Sektor Awam Malaysia Sebelum Era Milenium (1957-1999): Satu Kajian Kes Jabatan Kastam Diraja Malaysia, Sabah”, Malaysian Journal of Social Sciences and Humanities (MJSSH), 6(7), pp. 180 - 198. doi: https://doi.org/10.47405/mjssh.v6i7.895.
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Articles