Management control systems of Japanese subsidiaries in China: a management accounting viewpoint

The purpose of this article is to examine the management control practices in small and medium-sized health care enterprises (SMEs). Previous studies suggest that there are often few, if any, comprehensive management control systems (MCS) or there is lack of systematic management accounting or performance management (PM) monitoring in even fairly large SMEs. The first contribution of this article is to present nine years of financial data of micro companies. The data itself is quite unique and not open data for everyone. On one hand, it gives further information about diverse and complex combinations of the profitability process in the small companies and how the MA systems affect it. Based on the contingency theory conception, this article finds that the management accounting practices such as a budgeting system or increased cost knowledge of the company influence the company's performance. Further, some of the contextual factors such as size and age of the company affected the company's performance in this study.

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Creativity Research in Management Accounting: A Commentary

Journal of Management Accounting Research ◽

10.2308/jmar-51754 ◽

2017 ◽

Vol 29 (3) ◽

pp. 49-54 ◽

Cited By ~ 8

Author(s):

Gerhard Speckbacher

Keyword(s):

Control Systems ◽

Creative Process ◽

Management Accounting ◽

Management Control ◽

Management Control Systems ◽

Leadership Management ◽

Creativity Research ◽

Process Perspective ◽

Context Specific ◽

And Control

ABSTRACT Building on the insights from the case studies presented by Cools, Stouthuysen, and Van den Abbeele (2017) and Davila and Ditillo (2017) as well as existing literature on creativity, several suggestions for future creativity research in management accounting are made. Pointing at research in psychology and sociology, I suggest using more context-specific definitions and theories of creativity, and focusing on its process perspective. While the widely assumed tension between creativity and control is primarily driven by the “creativity maximization fallacy” and by the use of broad brush concepts of creativity and control, studying how management control systems influence the creative process of divergent and convergent thinking seems a promising task for management accounting researchers. Finally, creativity in organizations is typically a team sport and thus the relation between leadership, management control, and creativity in teams seems particularly interesting.

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Cost consciousness: conceptual development from a management accounting perspective

Qualitative Research in Accounting & Management ◽

10.1108/qram-07-2013-0029 ◽

2015 ◽

Vol 12 (1) ◽

pp. 55-86 ◽

Cited By ~ 4

Author(s):

Santiago Velasquez ◽

Petri Suomala ◽

Marko Järvenpää

Keyword(s):

Control Systems ◽

Design Methodology ◽

Conceptual Development ◽

Management Accounting ◽

Management Control ◽

Management Control Systems ◽

Content Type ◽

Management Accountants ◽

The Common ◽

The Cost

Purpose – This paper aims to take note of the need to better understand cost consciousness from a management accounting perspective and serves as an exploratory study striving to analyze how the notion has been addressed by management accounting scholars. Design/methodology/approach – This paper presents the findings of a thorough literature review identifying the drivers, interpretations, definitions and results which management accounting scholars have associated with cost consciousness. Findings – This paper has synthesized the definitions and interpretations by considering their conceptual broadness and the subjects that cost consciousness characterizes. In addition, various potential drivers of cost consciousness have been identified where management control systems play a major role. Also, this paper summarizes both the positive and negative outcomes which scholars seem to expect from an increase of cost consciousness. Research limitations/implications – Given that no prior work has focused on the conceptual development of cost consciousness, it was necessary to infer most of the interpretations, drivers and results which management accounting scholars have associated to the cost consciousness notion. Originality/value – Cost consciousness is a concept that appears in hundreds of peer-reviewed articles on management accounting. However, only a handful of management accounting scholars have defined or evaluated this concept to a certain degree. As a result, what management accountants believe cost consciousness to be, how it is driven and what result may be expected from it, is nowhere to be found in any synthesized manner. The findings of this paper develop the concept of cost consciousness by illuminating the common use of the construct across various disciplines.

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Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Owner ◽

10.33395/owner.v5i1.368 ◽

2021 ◽

Vol 5 (1) ◽

pp. 174-185

Author(s):

Suprantiningrum Suprantiningrum ◽

Aurora Diskayani Lukas

Keyword(s):

Information Technology ◽

Information Systems ◽

Control Systems ◽

Management Accounting ◽

Accounting Information ◽

Management Control ◽

Management Control Systems ◽

Managerial Performance ◽

Accounting Information Systems ◽

The City

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.

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MANAGEMENT CONTROL SYSTEMS AND LODGING BUSINESS MODEL IN JAPANESE RYOKANS

10.46754/gtc.2021.11.049 ◽

2021 ◽

Author(s):

Tomohiro Kaminaka ◽

◽

Zubir Azhar ◽

Dayana Jalaludin ◽

◽

...

Keyword(s):

Control Systems ◽

Business Model ◽

Business Models ◽

Management Accounting ◽

Accounting Information ◽

Business Model Innovation ◽

Management Control ◽

Management Control Systems ◽

Tourism Policy

The lodging sector in Japan has experienced a shrinking market size of traditional lodging providers (known as ryokans). Ryokans, which account for about 40% of Japanese lodging market, have operated their lodging businesses based on a unique business model that has been in existence for over 1,000 years. About 30% of ryokans are in a declining stage, where they are unable to break away from the traditional business models and are in a negative spiral of continuing deficits. The intent of this paper is to understand how ryokans innovate their business model while maintaining some of their traditional fundamental elements. This paper adopts a multiple-case study approach based on the two high-performing ryokans with long histories. Our findings add the ryokans’ commercial-cultural context to existing literature that describes the role of management control systems (MCS) in supporting business model innovation. Understanding the achievement of their business model innovation from a long-term perspective of about thirty years provides our paper with theoretical originality. We conclude that the weights of formal and informal controls in MCS are equal in the long term regardless of the direction of their business model innovation. In recent years, tourism policy has encouraged ryokans to use management accounting information to overcome their low-profit businesses. Our practical suggestions complement the tourism policy that presupposes the use of management accounting information alone, and support ryokan managers to use it as a part of MCS.

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Exploring the transformative potential of management control systems in organisational change towards sustainability

Accounting Auditing & Accountability Journal ◽

10.1108/aaaj-04-2016-2536 ◽

2019 ◽

Vol 32 (5) ◽

pp. 1210-1239 ◽

Cited By ~ 2

Author(s):

Venkateshwaran Narayanan ◽

Gordon Boyce

Keyword(s):

Control Systems ◽

Environmental Sustainability ◽

Management Accounting ◽

Organisational Change ◽

Management Control ◽

Management Control Systems ◽

Critical Examination ◽

Bottom Line ◽

Content Type ◽

Prior Literature

Purpose The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change in this sphere. Design/methodology/approach Through an in-depth case study of an Australian multinational corporation in the property sector, this paper explores the possibilities for MCS to influence organisational change towards a multi-bottom-line, balanced approach to social and environmental challenges facing corporations. MCS are conceptualised using Simons’ (1995) Levers of Control framework. On the question of sustainability, the approach adopted in this paper contrasts with much of the prior literature that largely takes a predominantly pragmatist approach and equates sustainability performance with financial performance. The prior literature generally reports a positive role for MCS in organisational change efforts. By contrast, drawing on the typology developed by Hopwood et al. (2005), this paper views sustainability as requiring a balancing of economic, social and environmental concerns. Findings The findings indicate that although MCS are not irrelevant, they do not play a transformative role in enabling deep-seated organisational change towards sustainability. The critical literature on the nature of MCS is drawn upon to explore the reasons for the observed non-role. Originality/value The analysis sheds light on factors that may influence the effectiveness of conventional notions of MCS in organisational change. The findings contribute to the debate regarding the suitability of continued efforts at using conventional notions of management accounting and MCS in enabling organisational change towards greater social and environmental sustainability. The paper also highlights the value of a critical examination of the usefulness of management accounting and control practices in the context of organisational change towards sustainability.

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Management accounting-strategy coalignment in Islamic banking

International Journal of Islamic and Middle Eastern Finance and Management ◽

10.1108/imefm-04-2017-0088 ◽

2018 ◽

Vol 11 (4) ◽

pp. 667-694 ◽

Cited By ~ 1

Author(s):

Sugiyarti Fatma Laela ◽

Hilda Rossieta ◽

Setyo Hari Wijanto ◽

Rifki Ismal

Keyword(s):

Control Systems ◽

Management Accounting ◽

Management Control ◽

Management Control Systems ◽

Islamic Banking ◽

Islamic Banks ◽

Content Type ◽

Comprehensive Management ◽

Corporate Life Cycle ◽

And Performance

Purpose This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also examines the role of the corporate life cycle of Islamic banks in influencing the relationship between management accounting–strategy coalignment and performance. Design/methodology/approach Management accounting practices, management control systems, strategy and maqasid Shariah-based performance are measured using questionnaires which were distributed to 97 directors and heads of Islamic banks. The model of this study is analyzed using structural equation model. Findings This study finds that the coalignment between low cost-oriented strategy, strategic management accounting practices and mechanistic management control system has positive impact on improving maqasid Shariah-based performance. However, this study is unable to verify that corporate life cycle strengthens the positive relationship between management accounting–strategy coalignment and performance. Research limitations/implications Limited indicators of management accounting practices in this study illustrate less comprehensive management accounting practices. Further studies may add other relevant management accounting as described by the International Federation of Accounting Committee to provide a more comprehensive management accounting practices. Practical implications This study provides recommendations to the management of Islamic banks to design management accounting practices and management control systems that fit to their strategic orientation. Originality/value This paper fulfils limited empirical studies on management accounting practices and strategy in Islamic banking industry.

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