Strategic management accounting and strategic management: The mediating effect of performance evaluation and rewarding

Petera, Petr; Wagner, Jeffrey; Šoljaková, Libuše

doi:10.24867/ijiem-2020-2-258

Cited by 6 publications

(7 citation statements)

References 51 publications

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“…Strategic management accounting can add value and benefit the hotel as customers see hotel products and services superior. To attract customers, facilities, strategic location, and quality of service should receive attention (Petera et al, 2020;Chen et al, 2011;Kandampully and Suhartanto, 2000). Who argue that differentiation strategies can increase market share.…”

Section: Strategic Management Accounting and Sustainability Performancementioning

confidence: 99%

“…Strategic management accounting also improve growth and learning performance (Petera et al, 2020;Sitawati, Manaf et al, 2017). Hotels that focus on quality tend to emphasize the practice of human resource management such as recruitment, training, awards and communication (Hoque and James, 2000;Panayotopoulou et al, 2003).…”

Section: Strategic Management Accounting and Sustainability Performancementioning

confidence: 99%

“…One of them is through the selection the strategic management accounting. According to Petera et al (2020), Strategic management accounting (SMA) first appeared on the scene as a set of interconnected techniques and management approaches which could facilitate the strategic thinking into management. In terms of the highly competitive and turbulent environment, strategic thinking became a significant part of managerial work as high-quality strategy-focused management is of critical importance for success.…”

Section: Introductionmentioning

confidence: 99%

“…To achieve this, an environmentally-based strategy, goal, and governance are required by leveraging the collaboration between strategic management accounting, management control functions, and ongoing performance evaluation. This study attempts to test the concept of (Petera et al, 2020;Chung and Parker, 2008).…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Management accounting system as mediator on sustainability performance

Werastuti,

Sitawati,

Rinandiyana

et al. 2023

J. Infras. Policy. Dev.

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This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

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Section: Strategic Management Accounting and Sustainability Performancementioning

confidence: 99%

Section: Strategic Management Accounting and Sustainability Performancementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Management accounting system as mediator on sustainability performance

Werastuti,

Sitawati,

Rinandiyana

et al. 2023

J. Infras. Policy. Dev.

View full text Add to dashboard Cite

show abstract

“…This indicates that it is possible to establish a link between the attractiveness of these n-grams. Some authors consider performance evaluation a key component in the quality execution of managerial tasks which further emphasizes the importance of analyzing and improving this concept [24].…”

Section: Popular Topics Throughout the Yearsmentioning

confidence: 99%