In general, this study seeks to understand how institute of higher learning (IHLs) in Malaysia determine the price of their academic programs and what are the factors that support their pricing decisions. Specifically the objectives this study are as follows: 1) To assess the present pricing...

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...