This paper draws on the earlier works on accounting change literature and empirically examines the management accounting systems (MAS) change in a large public sector organisation in Australia. A case study approach has been used to explore the research problem. Data were collected from archival...

Purpose – A shared service (SS) arrangement involves an intra-firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide an...