The effect of competitive strategy, task uncertainty and organisation structure on the usefulness and performance of management accounting system (MAS)

2009 ◽  
Vol 11 (4) ◽  
pp. 336 ◽  
Author(s):  
Dauw Song Zhu ◽  
Yen Pin Lin ◽  
Shaio Yan Huang ◽  
Cheng Tsung Lu
Keyword(s):  
Competitive Strategy ◽  
Management Accounting ◽  
Accounting System ◽  
Task Uncertainty ◽  
And Performance ◽  
Organisation Structure ◽  
Management Accounting System

scholarly journals EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA

2020 ◽  
Vol 2 (1) ◽  
pp. 21-37
Author(s):  
Edi Jusriadi ◽  
Ario Ario
Keyword(s):  
Data Collection ◽  
Production Planning ◽  
Management Accounting ◽  
System Evaluation ◽  
Accounting System ◽  
Cement Production ◽  
And Performance ◽  
Descriptive Method ◽  
Planning Production ◽  
Management Accounting System

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA

2021 ◽  
Vol 3 (1) ◽  
pp. 129-144
Author(s):  
Nurul Ilmy M ◽  
Abdul Rahman Mus ◽  
Hamzah Ahmad
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting System ◽  
Managerial Performance ◽  
System A ◽  
And Performance ◽  
Branch Office ◽  
Management Accounting System

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance 

scholarly journals PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), KETIDAKPASTIAN TUGAS DAN DESENTRALISASI

2014 ◽  
Vol 1 (2) ◽  
pp. 155
Author(s):  
Lina Wiryana ◽  
Yvonne Augustine
Keyword(s):  
Information Management ◽  
Business Strategy ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Managerial Performance ◽  
Task Uncertainty ◽  
Perceived Environmental Uncertainty ◽  
Positive Effect ◽  
Management Accounting System

<p><em>This study aimed to determine the effect of the characteristics of Information management accounting system on managerial performance with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization as a moderating variable. Object of this study is the middle and top level managers of manufacturing companies in the Cikarang industrial area. The samples used in this study were 198. Data were analyzed using Multiple Regression Analysi.</em></p><p><em>The results of the analysis stated, there is a significant positive effect between the characteristics of Information management accounting system on managerial performance. There is a significant positive effect in the interaction characteristics of Information management accounting system with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty on managerial performance,  there is no effect in the interaction characteristics of Information management accounting system with decentralization on managerial performance, also there is effect on simultant ways  between business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization in the interaction characteristics of Information management and on managerial performance.</em></p>

scholarly journals Management Accounting System in Public Healthcare Entities: Evidence from Vietnam

2020 ◽  
Vol 23 (3) ◽  
pp. 383
Author(s):  
Quang-Huy Ngo
Keyword(s):  
Management Accounting ◽  
Market Competition ◽  
Public Healthcare ◽  
Accounting System ◽  
Organizational Size ◽  
Managerial Performance ◽  
Public Sector Research ◽  
And Performance ◽  
The Impact ◽  
Management Accounting System

Objective:This study aims to examine the influence of contingency factors as market competition and organizational size on the effectiveness of the management accounting system (MAS) design in Vietnamese public healthcare entities. Method: Data were collected from 165 respondents working in Vietnamese public healthcare entities. PLS-SEM techniques were used to test the proposed model. Besides, the common method bias was assessed by employing the one single factor test and marker variable technique.Results: The results reveal that market competition is positively associated with four characteristics of MAS design as scope, timeliness, integration, and aggregation. The size of healthcare entities only positively correlates with two characteristics as integration and aggregation. All these four characteristics allow an increase in managerial performance.Originality/relevance: A previous study shows that healthcare's managers in Vietnam find MAS information to improve performance in several aspects. However, this study does not indicate whether or not MAS has an impact on managerial performance. Besides, according to contingency theorists, MAS should be designed in line with contextual factors to enhance performance. This study aims to address these gaps.Theoretical/methodological contributions: With respect to the literature on healthcare sectors in Vietnam, this study extends the works of Pomberg et al. (2012) and Fung (2012) by indicating market competition and organizational sizes driving MAS to design more sophisticated in order to improve managerial performance. Besides, this paper contributes to the literature on public sectors by following a suggestion of Van Helden (2005), who urges the researcher should focus more on other management accounting topics than budgeting and performance evaluations, and use survey-based methods in public-sector research. Lastly, this study is the first study examining the impact of contingency factors as the organizational size on the effectiveness of MAS design, which is the assumption of most studies on management accounting.

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