Behavioral Implications of Management Accounting Practices: A Contemporary Issue in Management Accounting

Nwonyuku, Kalu

doi:10.2139/ssrn.2656521

Cited by 2 publications

(1 citation statement)

References 13 publications

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“…Performance management terus diupayakan untuk membangun keselarasannya dengan kepentingan shareholder. Individu yang menekuni Akuntansi Manajemen dapat menjadi pribadi yang cukup detil, karena terbiasa berpikir untuk suatu kondisi tertentu yang berbeda dengan kondisi-kondisi lain, bahkan mungkin dengan kondisi yang umum terjadi, serta mencari sumber permasalahan sampai tuntas (Nwonyuku, 2015). Wujud internalisasi akan nilai suatu hal yang 'hidup', berbeda2 bagi setiap individu, terlebih nilai-nilai yang terdapat pada penyusunan laporan keuangan.…”

Section: Hasil Penelitian Dan Pembahasan Laporan Keuangan Yang Hidupunclassified

Akuntansi yang Terinternalisasi dalam Kehidupan Teknisi Akuntan

Adi

2022

Jurnal Portofolio

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Design thinking dan behaviour are affected by self-concept which is created together with the dynamic life. Every human has free will to make choices. However, the establishment of mindset and behaviour often occur unconsciously due to circumstances beyond control. This study uses interpretive approach on describing implementation of accounting in the human’s life, especially for the accounting technician. Accounting is implemented not only in the business issues, but also in the nature life of the accounting technician. Even though accounting is well known as the provision of relevant financial information since its early development, it can form a systematic and rational way of thinking, also a rational behaviour that emphasis on empirical evidence. The dynamic change in the industry brings the opportunity to enhance the accounting’s topic that forms mindset and behaviour, while keep maintaining the focus on ensuring the availability of relevant financial information.

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Section: Hasil Penelitian Dan Pembahasan Laporan Keuangan Yang Hidupunclassified

Akuntansi yang Terinternalisasi dalam Kehidupan Teknisi Akuntan

Adi

2022

Jurnal Portofolio

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The Role of Strategic Management Accounting Techniques in the Improvement of A Company’s Financial Performance: The Case of low-cost Airlines

Suarez,

Ludviga,

Mavlutova

2024

Wseas Transactions on Business and Economics

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This article presents a unique exploration of the role of Strategic Management Accounting techniques in supporting decision-making. This perspective has not been extensively studied in the context of low-cost airlines. This accounting branch is characterized by providing external, financial, non-financial, long-term, and forward-looking information, expanding the informational framework for strategic management and decision-making. The methodology relies on the application questionnaires and the financial performance analysis of fifteen low-cost airlines in America and Europe. Structural equation models were applied to test the relationships among the variables. The results evidence that the strategic management accounting techniques that positively and significantly affect the financial performance of the analyzed low-cost airlines are the ones related to the group of costing and strategic decision-making.

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Behavioral Implications of Management Accounting Practices: A Contemporary Issue in Management Accounting

Cited by 2 publications

References 13 publications

Akuntansi yang Terinternalisasi dalam Kehidupan Teknisi Akuntan

Akuntansi yang Terinternalisasi dalam Kehidupan Teknisi Akuntan

The Role of Strategic Management Accounting Techniques in the Improvement of A Company’s Financial Performance: The Case of low-cost Airlines

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