MFRS 15 revenue from contracts with customers: its adoption and the organisational change

IF 1.1 Q3 BUSINESS, FINANCE Journal of Revenue and Pricing Management Pub Date : 2023-12-08 DOI:10.1057/s41272-023-00451-9

Syazwani ‘Izzati Mohd Fauzi, Mazurina Mohd Ali, Erlane K. Ghani

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Abstract

Recently, the Malaysian Accounting Standards Board has issued several new regulation standards to replace the previous standards for harmonization of financial reporting. One of the new standards is the Malaysian Financial Reporting Standard (MFRS) 15 Revenue from Contracts with Customers. By focusing on the telecommunication company, the objective of this study is to review the impact of MFRS 15 adoption and the organizational change process. This study adopted frameworks by Dillard et al. in (Acc Audit Acc J 17:506–542, 2004) and Burns and Scapen in (Manag Acc Res 11(1):3–25, 2000) to have a better understanding of the organisational change process due to MFRS 15 adoption especially at the intra-organisational level. The findings of this study present a general view on the understanding of the effect of MFRS 15 adoption in which the cause from external pressure leads to the changes in the rules and routines in a telecommunication company. This study will contribute to the existing accounting literature related to MFRS 15 especially within the telecommunication industry.

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财务报告准则第 15 号--与客户签订合同产生的收入：采用与组织变革

最近，马来西亚会计准则委员会发布了几项新的监管准则，以取代以前的准则，从而统一财务报告。其中一项新准则是《马来西亚财务报告准则》（MFRS）第 15 条 "与客户签订合同的收入"。本研究以电信公司为重点，旨在审查 MFRS 15 的采用和组织变革过程的影响。本研究采用了 Dillard 等人（Acc Audit Acc J 17:506-542, 2004）以及 Burns 和 Scapen（Manag Acc Res 11(1):3-25, 2000）的研究框架，以更好地理解采用 MFRS 15 所带来的组织变革过程，尤其是在组织内部层面。本研究的结果提出了对采用《财务报告准则第 15 号》的影响的一般理解，即外部压力导致电信公司的规则和常规发生变化。本研究将对与 MFRS 15 相关的现有会计文献做出贡献，尤其是在电信行业。

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Journal of Revenue and Pricing Management

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3.30

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18.80%

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期刊介绍： The?Journal of Revenue and Pricing Management?serves the community of researchers and practitioners dedicated to improving understanding through insight and real life situations. Each article emphasizes meaningful answers to problems whether cutting edge science or real solutions. The journal places an emphasis disseminating the best articles from the best minds and benchmarked businesses within the field of Revenue Management and Pricing.Revenue management (RM) also known as Yield Management (YM) is a management activity that marries the diverse disciplines of operations research/management science analytics economics human resource management software development marketing economics e-commerce consumer behaviour and consulting to manage demand for a firm's products or services with the goal of profit maximisation. From a practitioner standpoint RM encompasses a range of activities related to demand management including pricing segmentation capacity and inventory allocation demand modelling and business process management.Journal of Revenue and Pricing Management?aims to:formulate and disseminate a body of knowledge called 'RM and pricing' to practitioners educators researchers and students;provide an international forum for a wide range of practical theoretical and applied research in the fields of RM and pricing;represent a multi-disciplinary set of views on key and emerging issues in RM and pricing;include a cross-section of methodologies and viewpoints on research including quantitative and qualitative approaches case studies and empirical and theoretical studies;encourage greater understanding and linkage between the fields of study related to revenue management and pricing;to publish new and original ideas on research policy and managementencourage and engage with professional communities to adopt the Journal as the place of knowledge excellence i.e. INFORMS Revenue Management & Pricing section AGIFORS and Revenue Management Society and Revenue Management and Pricing International Ltd.Published six times a year?Journal of Revenue and Pricing Management?publishes a wide range of peer-reviewed practice papers research articles and professional briefings written by industry experts - including:Practice papers - addressing the issues facing practitioners in industry and consultancyApplied research papers - from leading institutions on all areas of research of interest to practitioners and the implications for practiceCase studies - focusing on the real-life challenges and problems faced by major corporations how they were approached and what was learnedModels and theories - practical models and theories which are being used in revenue managementThoughts - assessment of the key issues new trends and future ideas by leading experts and practitionersApprentice - the publication of tomorrows ideas by students of todayBook/conference reviews - reviewing leading conferences and major new books on RM and pricingThe Journal is essential reading for senior professionals in private and public sector organisations and academic observers in universities and business schools - including:Pricing AnalystsRevenue ManagersHeads of Revenue ManagementHeads of Yield ManagementDirectors of PricingHeads of MarketingChief Operating OfficersCommercial DirectorsDirectors of SalesDirectors of OperationsHeads of ResearchPricing ConsultantsProfessorsLecturers