This thesis presents an interpretive case study of a Malaysian Government-linked Company (GLC) namely Malaysia Airports Holdings Berhad (MAHB) which has recently implemented a business reengineering programme. This change programme was imposed by MAHB's parent company as part of a wider government reform agenda to address GLCs' 'underperformance' post-privatisation. Since long-term business value has become an increasingly important goal, MAHB has attempted to enhance its performance through various change initiatives which have led to institutional change. The thesis analyses the role of situational logics in the context of this institutional change, drawing on the situated logics perspective developed by ter Bogt and Scapens (2014), together with insights from the institutional logics and practice variations literature. Using semi-structured interviews, documentary analysis and observation, the study provides a comparative analysis of three subsidiaries and their relationship with the Finance Division's accounting change. The thesis recognises there are diverse situational logics that different groups of organisational actors apply in their day-to-day activities and change initiatives, emerging from a complex interplay of contextual and historical forces. This recognition enables us to understand how the three subsidiaries and the Finance Division of MAHB have differently interpreted the notion of performance improvement by applying these diverse situational logics. It sheds light on the issue of how accounting change can give rise to different responses. While the different responses present a theoretical puzzle-why there are different responses to accounting change-this thesis delineates how situational logics shape organisational responses by relating them to the underlying taken-for-granted assumptions of different groups of organisational actors. The thesis shows that the existence of diverse (or rather multiple) situational logics has led to multiple responses from different groups of organisational actors in the different parts of MAHB. The thesis also shows how multiple situational logics can co-exist or conflict and how this is contingent upon the compatibility and/or incompatibility of different interests at the intra-organisational level. Issues concerning multiple changes and multiple responses to institutional pressures, competing interests between public service and profitability, and the interplay of acceptance and resistance are all discussed in the thesis. Using the situational logics perspective, the thesis contributes to understanding the complexity of the ongoing processes of both the organisational change and accounting change at the intra-organisational level. This perspective enables us to understand the different courses of action and practices within the different parts of MAHB due to their situated functionalities. The thesis concludes by discussing the implications of the research findings and possible directions for future research.

在實務上，複選題分析一直處於觀察樣本情形的階段；至於進行檢定以推估母體情形的過程，則幾乎沒有人考慮到。就算曾經試圖想作類似檢定，卻也常常找不到可供參考的文獻或是使用了不適當的分析方法。 本研究的主要目的在於探討各式各樣離散型態相關資料的分析方法，其中亦包含許多複選題的分析方法。幾乎每個方法皆附上範例來說明程式撰寫及分析過程，希望對有此需求的人能有所幫助。 / Problems with multiple responses are usually analyzed by observing only the sample proportions. People don't bother to make any inferences based on the sample information mostly because they do not know how to do it. Even for those who do go beyond the stage of descriptive statistics might not work it out correctly. In the study, we review statistical methods for analyzing dependent proportions, including multiple responses. Almost every method is supplemented with an example which explains the way a related SAS program is written and the way the output is analyzed and explained. We hope that the results presented here will be helpful to those who are engaged in any analysis of multiple responses.