Competitive Advantage, Organizational Culture and Sustainable Leadership on the Success of Management Accounting Information System Implementation

Choiriah, Siti; Sudibyo, Yvonne Augustine

doi:10.36348/sjef.2020.v04i09.009

Cited by 10 publications

(5 citation statements)

References 11 publications

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“…The findings of Zainun Tuanmat & Smith, (2011), show that the complexity of the external environment of the business affects the application of MA. Meanwhile, the results of the research of Choiriah & Sudibyo (2020), found that competition, competitive advantage, organizational culture, and sustainable leadership have a positive and significant relationship to the successful implementation of the management accounting information system. Ghasemi et al, (2016), found that the complexity of the business environment and market competition influenced the application of management accounting systems and had implications for managerial performance.…”

Section: Business Environment and Competition Intensitymentioning

confidence: 99%

Factors Affecting the Application of Management Accounting to MSMEs

Suryana

Rifai.²,

Firmansyah³

2023

AJABM

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The success of an enterprise depends on many managerial decisions that are based on accounting information, in particular management accounting (MA). There are several factors that influence the application of MA in individual and group business, entrepreneurship and MSMEs. This study examines and analyzes the factors that influence the application of MA to MSMEs with HR's Skills, business characteristics, business environment and business strategy. The research sample was 34 MSMEs actors, using purposive sampling techniques. Research findings prove that human resource skills, business characteristics, business environment, and business strategy have a significant positive effect on the application of MA both individually and simultaneously. Management accounting seems to continue to be a scientific tool for managers to carry out operations, control and decision-making in a satisfactory way. The effectiveness of implementing MA is increasingly important to improve operating efficiency and management performance.

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Section: Business Environment and Competition Intensitymentioning

confidence: 99%

Factors Affecting the Application of Management Accounting to MSMEs

Suryana

Rifai.²,

Firmansyah³

2023

AJABM

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“…Adopting management accounting information can influence a firm's behavior and performance (Vandenbosch & Higgins, 1996;Tripsas & Gavetti, 2000). In addition, management accounting information can be adopted for product pricing, demand forecasting, planning, control, and decision-making (Choiriah & Sudibyo, 2020). Integrated information helps managers process information effectively and efficiently (Susanto, 2015).…”

Section: Factors Affecting the Adoption Of Management Accounting Info...mentioning

confidence: 99%

Factors Affecting the Use of Management Accounting Information in Vietnamese Commercial and Service Enterprises

Dao¹

2023

J. Professional Business Review

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Purpose: The article analyzes the impact of factors affecting the use of management accounting information in Vietnamese commercial and service enterprises, providing more empirical evidence on factors affecting the use of management accounting information in Vietnamese commercial and service enterprises Theoretical framework: This paper uses the Contingency theory, Theory of planned behavior, Psychological theory. Design/methodology/approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers. Using management accounting information in the enterprise, Decentralization of use, Awareness, usefulness, Qualification of accountants, Quality of information measured on a five-level Likert scale Very good, good, medium average, not good, weak. Findings: Research results show that Decentralization of Use, Awareness, Usefulness, Qualifications of Accountants, Quality of Information have a positive impact on the use of management accounting information in commercial enterprises. Vietnamese servisse Research, Practical & Social implications: Based on the research results, the author has proposed recommendations to improve the use of management accounting information in Vietnamese commercial and service enterprises. Originality/value:This study fills the gap in the the use of management accounting information in Vietnamese commercial and service enterprises

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“…Financial institutions and other creditors need an accounting information system on a firm's ability to meet financial obligations. The government agencies, such as the statistical department, gather the required accounting information system, like information for the detail of sales activity, profit investments, stocks, dividends paid, and the proportions of profits absorbed by taxation (Choiriah & Sudibyo, 2020). Horvat and Mojzer (2019) reported that managers need an accounting information system that will help them in their decision-making and regulations activities, for instance, information required on the estimated selling price, cost, demand competitive position and profitability of different goods that the firm produces.…”

Section: Stratford Peer Reviewed Journals and Book Publishing Journal...mentioning

confidence: 99%

Influence of Accounting Information System on Decision Making Process in Audit Firms in USA

2022

JFA

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An accounting information system assists managers in making critical decisions by enhancing the firm's operational performance and long-term investment methods. Business uses accounting information system to collect, store, manage, process, retrieve and report data so it can be used by accountants, consultants, business analysts, managers, chief financial officers, auditors, regulators and tax agencies, among others. Hence, the study sought to examine the influence of accounting information systems on decision-making in audit firms in the USA. The study adopted the descriptive research design. The study included employees from Grant Thornton LLP. The collection of data was collected through stratified random sampling. The study used questionnaires to collect the data. The study used descriptive and inferential statistics to collect the data. The inferential statistics helped the study to examine the relationship between variables. The study findings showed that the accounting information system is positively and significantly related to decision-making (β=.901, p=0.009). It is concluded that a sound accounting information system needs to be simple and attain cost benefits balance, timeliness, accuracy, quality and conciseness. An information system is a formal process for collecting data, processing the data into information and distributing that information to users. The purpose of an accounting information system is to collect, store, and process financial and accounting data and produce informational reports that managers or other interested parties can use to make business decisions. The study recommended that audit firms consider and put proper measures to ensure that the accounting information system effectively influences decision-making. The firm should employ more well-informed workers about bookkeeping and establish a systematic strategy of executing the accounting systems to eliminate any difficulty. It is also recommended that accountants, consultants, business analysts, managers, chief financial officers, auditors, regulators and tax agencies rely on accounting information systems when making decisions.

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Competitive Advantage, Organizational Culture and Sustainable Leadership on the Success of Management Accounting Information System Implementation

Cited by 10 publications

References 11 publications

Factors Affecting the Application of Management Accounting to MSMEs

Factors Affecting the Application of Management Accounting to MSMEs

Factors Affecting the Use of Management Accounting Information in Vietnamese Commercial and Service Enterprises

Influence of Accounting Information System on Decision Making Process in Audit Firms in USA

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