The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach

PurposeThe purpose of this paper is to present and validate a multidimensional approach to measure the effectiveness of management accounting systems.Design/methodology/approachBased on an extensive literature review, the most appropriate information dimensions were identified. To validate the multidimensional tool, survey data were obtained from 284 chief financial officers of Portuguese small- and medium-sized enterprises (SMEs). A structural equation model, evaluating the influence on the managerial performance, was used to verify the nomological validity of this new construct.FindingsThe results of this study suggest that the effectiveness of management accounting systems can be measured using a second-order construct. This construct includes 14 items, covering four dimensions of the management information characteristics.Research limitations/implicationsAlthough contributing to the advancement of knowledge, it is, however, limited to the Portuguese organizational environment and culture. Therefore, further studies should be carried out in other organizational contexts and cultures, to test and validate this multidimensional tool.Practical implicationsThe multidimensional tool presented and validated in this study can be used by executives of SMEs for assessing the effectiveness of their management accounting systems, which can help to improve SMEs' performance measurement and benchmarking processes.Originality/valueOn the best of our knowledge, this is the first study wherein the management accounting system is modeled as a second-order construct from the perspective of multidimensional information characteristics. This second-order approach recognizes the contribution and retains the distinctive nature of each first-order construct, representing the management accounting system. This multidimensional construct could be very important for future research by allowing to capture synergies resulting from the balanced development of its four information dimensions, and consequently, offer new contributions to management accounting knowledge.

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IPTEKS SISTEM AKUNTANSI MANAJEMEN DALAM PENINGKATAN KINERJA MANAJERIAL DAN KARYAWAN BANK BRI DI MANADO

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21822 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Mariska Pongilatan ◽

Ventje Ilat

Keyword(s):

Interpersonal Skills ◽

Management Accounting ◽

Accounting Information ◽

Important Influence ◽

Accounting System ◽

Accounting Systems ◽

Work Activities ◽

Management Accounting Systems ◽

Management Accounting System

Management accounting system is a basic accounting information that is very important for managers and employees in making or determining decisions as well as identification in the organization. This study aims to analyze the management accounting systems improving the performance of managers and employees, and analyze whether their answers, and improve interpersonal skills. This research was conducted at BRI Bank in Manado. The study was conducted by analyzing the performance of managers and employees, and adjusting the number of employees with workload on each employee. this study describe that the management accounting system has an important influence in company can also help managers in making and determining decisions, controlling work activities that exist within the company so as to increase the performance of manager.Keywords:manajer,employee,performace,active,creative,innovative,description,interpersonal

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Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v2i2.1077 ◽

2012 ◽

Vol 2 (2) ◽

Author(s):

Ifah Lathifah

Keyword(s):

Management Accounting ◽

Environmental Uncertainty ◽

Positive Influence ◽

Partial Least Square ◽

Performance Characteristics ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Management Accounting System

This study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed by using Structural Equation Model (SEM) with program PLS (Partial Least Square). The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence on the characteristics of management accounting systems, and characteristics of management accounting system has positive influence on managerial performance. One hypothesis (H3) is rejected, namely: environmental uncertainty has no effect on managerial performance characteristics of management accounting systems as intervening variable

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Business Ethics Perception as Moderating Variable on the Influence of Management Accounting System to Managerial Performance (Study at PT Bank Mandiri (Persero), Tbk.)

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i4.34.25293 ◽

2018 ◽

Vol 7 (4.34) ◽

pp. 277

Author(s):

Veronica Christina ◽

Mohd Haizam Mohd Saudi ◽

Silviana . ◽

Nina Nurani ◽

Obsatar Sinaga

Keyword(s):

Business Ethics ◽

Management Accounting ◽

Accounting System ◽

Performance Study ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

The City ◽

Management Accounting System

This study aims to determine the effect of management accounting systems on managerial performance with business ethics perception as a moderating variable in PT Bank Mandiri (Persero) Tbk. The populations in this study were top, middle and lower managers who were responsible for the performance of ten branch offices of PT Bank Mandiri (Persero) Tbk in the city of Bandung and the population was 80 people. The results showed that business ethics perception was able to moderate the influence of management accounting systems on managerial performance.

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ANALISIS PENERAPAN SISTEM AKUNTANSI MANAJEMEN TERHADAP PEGENDALIAN KUALITAS PRODUK DI PT.EMPAT SAUDARA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17204.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Janrilius Doli Butarbutar ◽

Herman Karamoy ◽

Victorina Z. Tirayoh

Keyword(s):

Quality Control ◽

Product Quality ◽

Management Accounting ◽

Accounting System ◽

Product Quality Control ◽

Accounting Systems ◽

Data Process ◽

Management Accounting Systems ◽

And Control ◽

Management Accounting System

The development of management accounting system is now very rapid. Company managers require management information systems to implement planning, control and decision-making functions. Management accounting systems are systems that collect operational and financial data, process, store and report to users, ie workers, managers, and executives. The purpose of this research is to know the application of management accounting system to product quality control at PT.Empat Saudara Manado. The method used is descriptive qualitative. The results of the application of management accounting system in PT.Ampat Saudara manado has shown its role as a tool in controlling product quality, and can help managers to be better prepared in facing company problems and control product quality. PT.Empat Saudara manado only need to maintain it so that in megontrol every part there is no errorsin every running process.Keywords: management accounting system, Product Quality Control, SAM Characteristics.

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PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN

Jurnal Ihtiyath ◽

10.32505/ihtiyath.v2i1.686 ◽

2018 ◽

Vol 2 (1) ◽

Author(s):

Purwo Hadi Sukmana ◽

Iman Harymawan

Keyword(s):

Leadership Style ◽

Business Strategy ◽

Management Accounting ◽

Environmental Uncertainty ◽

Business Strategies ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Management Accounting System

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance

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DECENTRALIZATION AND MANAGERIAL PERFORMANCE: A NOTE ON THE INTERVENING ROLE OF MANAGEMENT ACCOUNTING SYSTEM

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5125 ◽

2011 ◽

Author(s):

Nur Azlina ◽

Kamaliah Kamaliah ◽

Tengku Herma Yulita

Keyword(s):

Management Accounting ◽

Research Result ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Result Show ◽

Human Resources Managers ◽

Management Accounting System

This study aims to examine whether management accounting systems (MAS) mediate the relationship between decentralization and managerial performance. Responses of 52 managers of banking company in Kota Pekanbaru using questionnaire. The data were analyzed by using regression path analysis. Based on the response analyses of those 52 operational, marketing and human resources managers, the research result show that there are significant direct and indirect effect between decentralization and managerial performance through the use of management accounting system. The result indicated that higher decentralization and availability of management accounting system were associated with higher managerial performance. This study, therefore conclude that management accounting system mediate relationship between decentralization and managerial performance significantly.

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Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan

Journal of Accounting & Organizational Change ◽

10.1108/jaoc-10-2020-0165 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Malik Muneer Abu Afifa ◽

Isam Saleh

Keyword(s):

Direct Relationship ◽

Management Accounting ◽

Enterprise Risk Management ◽

Accounting Systems ◽

Content Type ◽

Management Accounting Systems ◽

Enterprise Risk ◽

Systems Effectiveness ◽

Perceived Environmental Uncertainty ◽

The Relationship

Purpose This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market. Design/methodology/approach The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection. Findings The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation. Research limitations/implications The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems. Originality/value To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.

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Management accounting systems, enterprise risk management and organizational performance in financial institutions

Asian Review of Accounting ◽

10.1108/ara-03-2013-0022 ◽

2014 ◽

Vol 22 (2) ◽

pp. 128-144 ◽

Cited By ~ 11

Author(s):

Siti Zaleha Abdul Rasid ◽

Che Ruhana Isa ◽

Wan Khairuzzaman Wan Ismail

Keyword(s):

Risk Management ◽

Organizational Performance ◽

Financial Institutions ◽

Management Accounting ◽

Enterprise Risk Management ◽

Accounting Systems ◽

Content Type ◽

Management Accounting Systems ◽

Enterprise Risk ◽

And Control

Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on organizational performance. Design/methodology/approach – The research method involved administering a questionnaire to 106 financial institutions (FIs) in Malaysia. The respondents were chief financial officers or staff members holding the most senior positions in the finance department of the institutions. Findings – The significant findings on the association between ERM and MAS show that implementation of ERM requires the use of sophisticated MAS information. ERM and MAS complement each other as both are integral to decision making, planning and control in an organization. The finding also substantiates the important role of ERM in enhancing non-financial performance. Research limitations/implications – This study covered only MAS as part of sub-control systems in an organization. Future studies could investigate the link between a more comprehensive management accounting and control system and ERM. Furthermore, this study used perceptual measures of MAS, ERM and organizational performance. Practical implications – The regulating body should promote best management practices of sophisticated MAS and ERM among FIs as these practices will create competitive advantage as well as help those institutions comply with regulations. Originality/value – This study has contributed to the body of knowledge on the linkages between MAS, risk management system and organizational performance.

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Management Accounting Systems Change And Sub-Unit Performance: The Moderating Effects Of Perceived Environmental Uncertainty

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v22i1.1449 ◽

2011 ◽

Vol 22 (1) ◽

Author(s):

Alfred E. Seaman ◽

John J. Williams

Keyword(s):

Management Accounting ◽

Environmental Uncertainty ◽

Accounting System ◽

Industrial Firms ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Improved Performance ◽

Primary Hypothesis ◽

Perceived Environmental Uncertainty

This study reports the findings of an empirical study that investigated changes in five major management accounting system components (MASCs) and their linkages to the external environment and managerial performance.  Responses from 116 Singaporean CFOs located in small- to medium-sized manufacturing and industrial firms were used to test the primary hypothesis that perceived environmental uncertainty (PEU) moderates the MASCs change–performance relationship.  Positive evidence permitted subsequent analysis showing that different configurations of MASCs change enhanced CFO performance under both low and high levels of PEU.  Further statistical evidence demonstrated that it is changes in specific components, matched with specific levels of PEU, which is responsible for improved performance.  When PEU is low, a ‘defensive’ pattern of MASCs change emerged, dominated by more importance placed on emphasizing planning systems changes and de-emphasizing costing systems changes. Under conditions of high PEU, an ‘aggressive’ pattern of change was revealed, characterized by more primacy given to emphasizing novel changes to decision making systems while de-emphasizing changes to reward and bonus systems.

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Management accounting systems to support stressing events: evidence from the food sector

British Food Journal ◽

10.1108/bfj-11-2020-0991 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Elisa Truant ◽

Laura Broccardo ◽

Francesca Culasso ◽

Demetris Vrontis

Keyword(s):

Global Economy ◽

Family Firms ◽

Management Accounting ◽

Practical Implication ◽

Food Sector ◽

Accounting Systems ◽

Content Type ◽

Management Accounting Systems ◽

Practical Implications

PurposeThis study analyses how family-run businesses operating in the Italian food sector faced the ongoing COVID-19 pandemic that affected the global economy, with the support of management accounting systems.Design/methodology/approachThe methodology used is based on a survey questionnaire conducted on Italian family firms involved in food business. Both qualitative and quantitative data were collected and analysed.FindingsThis study categorised the companies into three groups, according to their long-term orientation and the use of management accounting tools. The results highlight proactive versus passive companies that emphasise various recovery paths from the perspective of performance.Research limitations/implicationsLimitations refer to the attention on a single country and the sample size.Practical implicationsThe main practical implication refers to management at different levels that should better understand how a clear long-term orientation can maintain the competitive position and pre-crisis performance.Originality/valueThis study examines the measures launched by companies to address challenges originating from the COVID-19 pandemic.

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