Commitment to Change among Government Accountants in Malaysia

  • Che Ruhana Isa
  • Zakiah Saleh
  • Ruzita Jusoh


Reforms in the Malaysian public sector have significantly changed its
structure and activities, which have in turn led to more complex
administration and financial consequences. Much of these reforms
such as changes in budgeting and reporting systems affect financial
management, and require the commitment of government
accountants. To ensure these reforms achieve the targets set, effective
flows of Change messages, and employee commitment, are
paramount. Five types of Change messages that are argued to affect
commitments to Change are: (1) the organisational need for Change
(discrepancy), (2) resulting appropriate corrective actions which are
then necessary to eliminate discrepancy (appropriateness), (3)
perceived capability to implement the Change initiative (efficacy), (4)
the support of organisational leaders (principal support), and (5) the
benefits of the Change to the individual (personal valence). In view
of the importance of commitment to Change in achieving the aims of
these reforms, it is pertinent to examine the roles of Change messages
and flows of communication in enhancing commitment to Change,
among government accountants. A survey was conducted on a
sample of 163 government accountants in Malaysia. Consistent with
expectations, the results reveal positive and significant associations
among the Change messages and Communication flows with
commitment to Change, suggesting that communication about the
Change initiatives to employees is crucial in ensuring commitment to the Change programs and which will ultimately determine their
Keywords: Change message, Communication flows, Commitment to change, Public
sector accountant

How to Cite
ISA, Che Ruhana; SALEH, Zakiah; JUSOH, Ruzita. Commitment to Change among Government Accountants in Malaysia. Asian Journal of Business and Accounting, [S.l.], v. 4, n. 2, may 2017. ISSN 2180-3137. Available at: <>. Date accessed: 27 sep. 2017.