The paradox of strategic management accounting

Nixon, Bill; Burns, John

doi:10.1016/j.mar.2012.09.004

Cited by 130 publications

(119 citation statements)

References 84 publications

(109 reference statements)

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“…Akuntansi manajemen strategik pada awalnya diperkenalkan oleh Simmonds (Nixon dan Burns (2012). Brouthers dan Roozen (1999) menunjukkan bahwa fungsi strategis dari 1 Saat ini sedang menempuh studi S3 pada PDIE UNS…”

Section: Pendahuluanunclassified

“…Pergeseran peran ini terjadi karena akuntansi harus merespon perubahan ekonomi bisnis secara global (Colomen, 1949). Evolusi peran akuntansi ini pada akhirnya berdampak pada perkembangan literasi yang saat ini sering kita kenal dengan akuntansi manajemen strategik.Akuntansi manajemen strategik pada awalnya diperkenalkan oleh Simmonds (Nixon dan Burns (2012). Brouthers dan Roozen (1999) menunjukkan bahwa fungsi strategis dari 1 Saat ini sedang menempuh studi S3 pada PDIE UNS…”

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HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

Setiawan¹,

Rahmawati

2017

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Abstract:This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Leader of Hotel in the province of South Sumatra (resepon rate 88%), research hypotheses were tested using regression analysis. The results showed that the star rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques. Keywords: Hotel, Star Rating, Functional Role of Accounting, Strategic Management Accounting Techniques UseAbstrak: Penelitian ini bertujuan menguji apakah rating bintang sebagai parameter level perusahaan hotel membawa dampak yang lebih baik terhadap implementasi peran akuntansi manajemen strategis dalam pengelolaan bisnis hotel. Menggunakan 66sampel responden General Manager/Pimpinan Hotel di wilayah Provinsi Sumatera Selatan (resepon rate 88%), hipotesis penelitian diuji menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa rating bintang hotel memberikan dampak positif terhadap implementasi peran akuntansi manajemen strategis baik peran fungsional akuntansi maupun penggunaan teknik akuntansi manajemen strategis. PENDAHULUANAkuntansi telah menjadi faktor kunci dalam aktifitas bisnis dunia. Akuntansi telah berkembang dalam peran, praktik dan teknologi. Akuntansi tidak lagi hanya sebagai aktifitas teknis namun sudah menjadi aktifitas strategis. Hal ini menunjukkan bahwa peran akuntansi telah bergeser dari peran tradisional ke peran yang lebih modern. Pergeseran peran ini terjadi karena akuntansi harus merespon perubahan ekonomi bisnis secara global (Colomen, 1949). Evolusi peran akuntansi ini pada akhirnya berdampak pada perkembangan literasi yang saat ini sering kita kenal dengan akuntansi manajemen strategik.Akuntansi manajemen strategik pada awalnya diperkenalkan oleh Simmonds (Nixon dan Burns (2012). Brouthers dan Roozen (1999) menunjukkan bahwa fungsi strategis dari 1 Saat ini sedang menempuh studi S3 pada PDIE UNS

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Section: Pendahuluanunclassified

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HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

Setiawan¹,

Rahmawati

2017

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“…The BSC is but one of a number of strategic management accounting tools that is available (Blindheim 2010;Nixon and Burns 2012). In the same period in which the BSC was launched, other analogous models and approaches were available (Globerson 1985;McNair et al 1990;Sloma 1980;Wisner and Fawcett 1991).…”

Section: The Bsc and The «Tableau De Bord»mentioning

confidence: 99%

7 Adoption and diffusion of the balanced scorecard innovation among businesses in Møre og Romsdal

Wennersberg¹,

Engeskar²,

Panteleeva³

et al. 2016

Innovasjon Og Entreprenørskap

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This work is licensed under the Creative Commons Attribution 4.0 International (CC-BY 4.0).To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/. (4) learning and growth. The tool was further developed by linking the four perspectives together into strategy maps. Objectives are linked together in chains of cause-and-effect relationships both within and between adjacent perspectives. In addition to a description of the adoption and diffusion processes, we address the following research questions: Is BSC an innovation? Are there differences with respect to the use of BSC among industries and businesses? Can the findings give some insight regarding the content of the BSC used over time?A survey was carried out in Møre og Romsdal using a questionnaire that was completed by 71 businesses (21 % of the organizations contacted). About 60 % of the respondents used the BSC and had done so for an average of around 8.6 years. There is a high level of variation among the businesses as well as differences among industries. The cumulative adoption curve (the diffusion curve) seems to be S-shaped. Thus, the adoption curve is bell-shaped. It appears that the BSC adopters belong to the late majority and that the diffusion process is in the maturity stage. The content of the scorecard appears to change over time. At first, the focus is on financial measures, while over time, there is an increasing emphasis on measures regarding the other three perspectives. Thus, adoption of the BSC appears to be an ongoing process. The paper puts forward managerial implications, suggestions for further research as well as a conclusion.

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“…Company strategic management is a way to gain sustainable competitive advantage through resource management (resource-based view) and the ability to adapt and maintain relationships with stakeholders (Nixon & Burns, 2012).…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance and Strategic Management Accounting Disclosure

Honggowati

Rahmawati

Aryani

et al. 2017

ijsam

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Abstract:The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

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The paradox of strategic management accounting

Cited by 130 publications

References 84 publications

HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

7 Adoption and diffusion of the balanced scorecard innovation among businesses in Møre og Romsdal

Corporate Governance and Strategic Management Accounting Disclosure

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