{"id":"https://openalex.org/W3216005259","doi":"https://doi.org/10.1145/3481127.3481130","title":"Management Accounting Change and CSR Budgetary Control of an Oil and Gas company in Crisis: A Literature Review","display_name":"Management Accounting Change and CSR Budgetary Control of an Oil and Gas company in Crisis: A Literature Review","publication_year":2021,"publication_date":"2021-07-17","ids":{"openalex":"https://openalex.org/W3216005259","doi":"https://doi.org/10.1145/3481127.3481130","mag":"3216005259"},"language":"en","primary_location":{"id":"doi:10.1145/3481127.3481130","doi":"https://doi.org/10.1145/3481127.3481130","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3481127.3481130","pdf_url":null,"source":{"id":"https://openalex.org/S7407086226","display_name":"International Conference on E-business, Management and Economics (ICEME)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 2021 12th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030315531","display_name":"Holly Deviarti","orcid":"https://orcid.org/0000-0003-4809-7043","observed_orcids":["https://orcid.org/0000-0003-4809-7043"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Holly Deviarti","raw_affiliation_strings":["Faculty of Economics and Communication, Bina Nusantara University, Indonesia and Accounting Department, Bina Nusantara University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Communication, Bina Nusantara University, Indonesia and Accounting Department, Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069044837","display_name":"Ahmed Razman Abdul Latiff","orcid":"https://orcid.org/0000-0003-0697-4650","observed_orcids":["https://orcid.org/0000-0003-0697-4650"]},"institutions":[{"id":"https://openalex.org/I4405255219","display_name":"Putra Business School","ror":"https://ror.org/02re7jk37","country_code":"MY","type":"education","lineage":["https://openalex.org/I130343225","https://openalex.org/I4405255219"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Ahmed Razman Abdul Latiff","raw_affiliation_strings":["Business Development, Putra Business School, Malysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Business Development, Putra Business School, Malysia","institution_ids":["https://openalex.org/I4405255219"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Ong Tze San","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I130343225","display_name":"Universiti Putra Malaysia","ror":"https://ror.org/02e91jd64","country_code":"MY","type":"education","lineage":["https://openalex.org/I130343225"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Ong Tze San","raw_affiliation_strings":["AccountingampFinance Department, University Putra Malasyia, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"AccountingampFinance Department, University Putra Malasyia, Malaysia","institution_ids":["https://openalex.org/I130343225"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057214282","display_name":"Ruhanita Maelah","orcid":"https://orcid.org/0000-0003-0654-2612","observed_orcids":["https://orcid.org/0000-0003-0654-2612"]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Ruhanita Maelah","raw_affiliation_strings":["Faculty of EconomicsampManagement, University Kebangsaan Malaysia, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of EconomicsampManagement, University Kebangsaan Malaysia, Malaysia","institution_ids":["https://openalex.org/I885383172"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"15","issue":null,"first_page":"622","last_page":"626"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting-change","display_name":"management accounting change","score":0.9750000238418579},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9639999866485596},{"id":"https://openalex.org/keywords/budgetary-control","display_name":"budget control","score":0.9710000157356262},{"id":"https://openalex.org/keywords/oil-and-gas-companies","display_name":"oil and gas companies","score":0.9350000023841858},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.6359999775886536},{"id":"https://openalex.org/keywords/new-institutional-sociology","display_name":"new institutional sociology","score":0.6159999966621399},{"id":"https://openalex.org/keywords/skk-migas","display_name":"SKK Migas","score":0.8149999976158142},{"id":"https://openalex.org/keywords/organizational-legitimacy","display_name":"organizational legitimacy","score":0.4659999907016754}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7229235768318176},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5783877372741699},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5521051287651062},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5123142004013062},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5003886222839355},{"id":"https://openalex.org/C2778300220","wikidata":"https://www.wikidata.org/wiki/Q114380","display_name":"Financial crisis","level":2,"score":0.45083439350128174},{"id":"https://openalex.org/C68189081","wikidata":"https://www.wikidata.org/wiki/Q12748","display_name":"Fossil fuel","level":2,"score":0.43498694896698},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28245434165000916},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1959562599658966},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1676102876663208},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.15318673849105835},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.09882315993309021},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C548081761","wikidata":"https://www.wikidata.org/wiki/Q180388","display_name":"Waste management","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3481127.3481130","doi":"https://doi.org/10.1145/3481127.3481130","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3481127.3481130","pdf_url":null,"source":{"id":"https://openalex.org/S7407086226","display_name":"International Conference on E-business, Management and Economics (ICEME)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 2021 12th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W633661686","https://openalex.org/W1493039283","https://openalex.org/W1528653333","https://openalex.org/W1557795900","https://openalex.org/W1756713195","https://openalex.org/W2004776836","https://openalex.org/W2017917200","https://openalex.org/W2018600437","https://openalex.org/W2022838122","https://openalex.org/W2051050584","https://openalex.org/W2078591718","https://openalex.org/W2087444396","https://openalex.org/W2091818027","https://openalex.org/W2092596717","https://openalex.org/W2097700858","https://openalex.org/W2100881735","https://openalex.org/W2104673010","https://openalex.org/W2123654171","https://openalex.org/W2128614305","https://openalex.org/W2145758946","https://openalex.org/W2150131719","https://openalex.org/W2151161913","https://openalex.org/W2162412465","https://openalex.org/W2177756622","https://openalex.org/W2226191112","https://openalex.org/W2319466430","https://openalex.org/W2948839221","https://openalex.org/W3022107613","https://openalex.org/W3123282572","https://openalex.org/W6620246711"],"related_works":["https://openalex.org/W4309086160","https://openalex.org/W4214733577","https://openalex.org/W2752138345","https://openalex.org/W7220152426","https://openalex.org/W3045540279","https://openalex.org/W7061996338","https://openalex.org/W7111305705","https://openalex.org/W587556456","https://openalex.org/W3168028258","https://openalex.org/W1968470287"],"abstract_inverted_index":{"The":[0,89,112,184],"world":[1,63],"oil":[2,8,64],"price":[3],"crisis":[4],"has":[5],"forced":[6],"national":[7],"and":[9,50,117,121],"gas":[10],"companies":[11,22,33],"to":[12,17,28,38,61,84,140,150,189],"make":[13],"changes.":[14,133],"In":[15,134],"response":[16],"the":[18,21,44,80,86,128,146,155,159,181,190],"environmental":[19,51],"changes,":[20],"have":[23],"been":[24],"adopting":[25],"various":[26],"practices":[27,105,170],"survive":[29],"in":[30,79,127,145,171],"business.":[31],"Most":[32],"abandon":[34],"their":[35],"CSR":[36,87,182,196],"activities":[37,197],"emphasize":[39],"efficiency":[40],"by":[41,95,175],"reason":[42],"of":[43,130,148,162,186,195,204],"companies\u2019":[45],"survival":[46],"without":[47,122],"considering":[48],"social":[49,116],"interests.":[52],"To":[53],"deal":[54],"with":[55,198],"an":[56,76,193],"uncertain":[57],"economic":[58],"environment":[59],"due":[60],"falling":[62],"prices,":[65],"SKK":[66],"Migas":[67],"is":[68],"preparing":[69],"strategic":[70],"adaptations.":[71],"Management":[72],"accounting":[73,104,132,149,169,207],"can":[74],"play":[75],"important":[77],"role":[78],"company's":[81],"surviving":[82],"strategy":[83],"support":[85],"program.":[88,183],"literature":[90,191],"review":[91],"will":[92],"be":[93,138],"supported":[94],"NIS":[96,113],"(New":[97],"Institutional":[98],"Sociology":[99],"Theory),":[100],"this":[101,187],"theory":[102],"interprets":[103],"as":[106,201],"characteristics":[107],"that":[108,125],"could":[109],"legitimize":[110],"organizations.":[111],"focus":[114],"on":[115,177],"technical,":[118],"both":[119],"within":[120],"private":[123],"organizations,":[124],"considered":[126],"process":[129],"managerial":[131],"practice,":[135],"it":[136],"may":[137],"difficult":[139],"realize":[141],"predetermined":[142],"means-end":[143],"relationships":[144],"use":[147],"improve":[151],"financial":[152],"results":[153],"under":[154],"management":[156,168,206],"approach,":[157],"given":[158],"wider":[160],"concerns":[161],"organizational":[163,172],"change.":[164],"This":[165],"study":[166,188],"investigates":[167],"change,":[173],"specifically":[174],"focusing":[176],"internal":[178],"policy":[179],"for":[180],"contribution":[185],"involves":[192],"understanding":[194],"budgetary":[199],"control":[200],"a":[202],"means":[203],"controlling":[205],"practices.":[208]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-12-06T00:00:00"}
