Investigating the Role of Management Accountants in Indonesia

Fadhilah, Arief; Harahap, Siti Nurwahyuningsih; Setyaningrum, Dyah

doi:10.21632/irjbs.8.2.81-96

Cited by 3 publications

(7 citation statements)

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“…The relationship between information quality and user satisfaction was statistically significant, thus H5 was supported. This finding is inline with many previous research by Awwad andAl-Mohammad (2010), Floropoulos et al (2010), Song (2010), Dewi (2010), Khayun andRactham (2011), Hung et al (2012), Kerta and Suryawan (2013), Edrees and Mahmood (2014), Rana et al (2014), Chen et al (2015), Fadhilah et al (2015), Cho et al (2015), Seyal and Rahman (2015), Xinli (2015), Agrifoglio et al (2016), Agbabiaka and Ugaddan (2016), Stefanovic et al (2016) and Saputro et al (2016). Higher information quality that provided by DMFAS can lead to higher user satisfaction.…”

Section: Discussionsupporting

confidence: 90%

“…User satisfaction had statistically significant effect on net benefit, thus H9 was supported. This is inline with Awwad and Al-Mohammad (2010), Khayun and Ractham (2011), Kerta and Suryawan (2013), Edrees and Mahmood (2014), Chen et al (2015), Fadhilah et al (2015), Cho et al (2015), Seyal and Rahman (2015), Xinli (2015), Agbabiaka and Ugaddan (2016), Stefanovic et al (2016) and Saputro et al (2016). Furthermore, this finding indicate that if DGFRM and Central Bank want to get optimum net benefit from DMFAS, they must maintain high user satisfaction since it was the strongest influencer for net benefit rather than intention to use.…”

Section: Discussionsupporting

confidence: 61%

“…They found that of these three antecedant quality, information quality was found to be the most consistently and significantly influence perceptions of usefulness and satisfaction. Fadhilah et al (2015) investigates the role of management accountants in Indonesia by adopting the D&M IS success model and found that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Cho et al (2015) conduct a study to evaluate the performance of Public Hospital Information System in Korea.…”

Section: Information System Success Modelmentioning

confidence: 99%

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Does information system technology succeed in helping manage debt

Permana¹,

Sutaryo

2020

IJBIS

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Using DeLone and McLean IS success model, researcher investigate what factors influence the success of debt management and financial analysis system (DMFAS) that was used by Indonesia to manage around USD 56.8 billion of government debt. 84 responses from 100 DMFAS users were used as data and multiple regression analysis was applied to evaluate the model. Besides the link from system quality to intention to use and user satisfaction to intention to use, all of hypothesised relationships between six variables are significantly or marginally supported. Moreover, based on indirect and total effect of causal path, among three antecedents of quality, system quality has the strongest influence to net benefit. The findings of this study can be used to assess the success of DMFAS used in other country from user's perspective.

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Section: Discussionsupporting

confidence: 90%

Section: Discussionsupporting

confidence: 61%

Section: Information System Success Modelmentioning

confidence: 99%

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Does information system technology succeed in helping manage debt

Permana¹,

Sutaryo

2020

IJBIS

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“…Management accountants play an inevitable role in organizations operating in today's dynamic business world by devising appropriate strategies, enriching an innovative climate and enabling a platform for value creation. Management accountants do not merely handle money but make more of it (Nielsen, 2018) and are considered critical figures behind their organizational success (Fadhilah et al, 2015). Accordingly, over the years, there have been significant changes to the role of management accountants from traditional number crunchers to value-adding business partners (Pierce and O'Dea, 2003;Burns and Baldvinsdottir, 2005;Lambert and Sponem, 2012) due to the volatile business environment, intense global competition, economic challenges, technological advances, changes in business processes and varying expectations and demands from non-finance managers (Burns and Baldvinsdottir, 2005).…”

Section: Introduction and Review Of Literaturementioning

confidence: 99%

“…Automating routine accounting activities has redefined management accountants' roles, enabling them to expand their roles and move to tasks requiring higher analytical levels (Byrne and Pierce, 2007;Heinzelmann, 2018). Arguably management accountants increasingly involve themselves as core members of the leadership team while fitting into generalist and specialist functions (Parker, 2002;Marchant, 2013) aligning, to overall organizational objectives (Fadhilah et al, 2015). In such emerging roles, management accountants must develop competencies in technology, operations, marketing, strategic planning, business operations and analytics (IMA Management Accounting Competency Framework, 2019).…”

Section: Introduction and Review Of Literaturementioning

confidence: 99%

Roles at crossroads: complexities and conflicts surrounding management accountants' roles based on evidence from the Sri Lankan context

Sivabalachandran

Gooneratne

2022

AJAR

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PurposeDrawing insights from finance and non-finance managers in Sri Lanka, this study unveils complexities and conflicts surrounding the roles of management accountants and the nature of role construction stemming from differing expectations of non-finance managers and external influences.Design/methodology/approachThis paper adopts the qualitative methodology and leans on role theory and new institutional sociology (NIS), as these dual theories complement each other and enable a holistic understanding of management accountants' roles, complexities and conflicts.FindingsThe findings reveal that in fulfilling their roles on par with divisional goals, amid expectations of non-finance managers and external influences, management accountants face various complexities and conflicts. Furthermore, in navigating through their roles, understanding the operational realities of work organizations and business sectors and negotiating with non-finance managers is vital.Research limitations/implicationsThis research draws evidence from a selection of finance and non-finance managers. Thus the findings are not expected to be generalized to business firms in Sri Lanka.Practical implicationsThis paper offers practitioner insights into how management accountants could construct their roles in different organizational settings, balancing the expectations of non-finance managers and external influences.Originality/valueDespite its importance, complexities and conflicts surrounding management accountants' roles amid multiple influences have attracted scant research attention. Hence this paper is a noteworthy addition to the literature. Besides, using role theory and NIS in tandem although apt, has not been the focus of prior researchers in delving into this phenomenon.

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Soft skills and their importance from the perspective of Croatian managers

Luburić,

Grmuša,

Vuković

2024

Global J. Bus. Soc. Sci. Review

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Objective - Managing organizations is a complex set of activities requiring various skills and knowledge. Changes in the working environment conditioned by the development of new technologies accelerated digitization, focus on profit and sustainability, the need for continuous networking, and generational differences are just some of the factors that strongly influence the perception of work and responsibility towards oneself and others. Influenced the change of the managerial and communication paradigm in which control (of work, productivity, information) is no longer the only goal but the aspiration to guide the individual in achieving his own goals and finding a balance. Recently, more and more people are talking about the importance of possessing soft skills in managers, which are important for the working environment and organizational climate. People are the greatest asset of any organization, and their loyalty to the organization depends on their identification with the values and the role they play in the team. Communication about roles and expectations is an often neglected factor that strongly affects the quality of interpersonal relationships. Methodology/Technique – Managers play a key role in managing human resources, training them in communication skills has never been more important. The aim of the paper is to examine the self-perception of soft skills in a convenient sample of Croatian managers to understand their awareness of the possibilities of influencing human resources management. A quantitative approach was used to investigate the self-perception of the competencies of Croatian managers through a survey of a purposive sample of 358 Croatian managers. Finding – The survey included questions about one’s perception of one's own soft skills, including communication skills, emotional intelligence, teamwork, and the ability to resolve conflicts. The research results showed that Croatian managers highly value soft skills, especially in the areas of communication and teamwork. However, certain weaknesses, such as conflict resolution and emotional intelligence, were also identified. Novelty – The research results indicate a positive correlation between leadership motivation and effective cooperation. Investing in the development of soft skills can significantly contribute to improving the efficiency and success of Croatian companies. Type of Paper: Empirical JEL Classification: M2, M12, M14, M21, A31 Keywords: Soft Skills, Human Resources Management, Competences, Communication, Managers. Reference to this paper should be referred to as follows: Luburić, G; Grmuša, T; Vuković, D. (2024). Soft skills and their importance from the perspective of Croatian managers, GATR-Global J. Bus. Soc. Sci. Review, 12(3), 134–145. https://doi.org/10.35609/gjbssr.2024.12.3(4)

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Investigating the Role of Management Accountants in Indonesia

Cited by 3 publications

References 0 publications

Does information system technology succeed in helping manage debt

Does information system technology succeed in helping manage debt

Roles at crossroads: complexities and conflicts surrounding management accountants' roles based on evidence from the Sri Lankan context

Soft skills and their importance from the perspective of Croatian managers

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