Islamic banks operate in a different manner from conventional banks, particularly in adopting profit loss sharing contracts, resulting in arguably different risks and profitability rofiles. Drawing from the Islamic principle of full disclosure, stakeholder and signalling theories, this research...

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...