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

Syazwani ‘Izzati Mohd Fauzi (), Mazurina Mohd Ali () and Erlane K. Ghani ()
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Syazwani ‘Izzati Mohd Fauzi: Universiti Teknologi MARA
Mazurina Mohd Ali: Universiti Teknologi MARA, Cawangan Selangor
Erlane K. Ghani: Universiti Teknologi MARA, Cawangan Selangor

Journal of Revenue and Pricing Management, 2024, vol. 23, issue 6, No 5, 542-553

Abstract: 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.

Keywords: MFRS 15; Revenue; Customers; Revenue recognition; Organisational change; Telecommunication (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1057/s41272-023-00451-9

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