The Effect of Management Accounting System on Business Performance of Venture Companies：Focusing on Business Strategies as Mediating Variables

2016 ◽  
Vol 21 (2) ◽  
pp. 81
Author(s):  
Sang－Min Hwang ◽  
Sung－Soo Yeom ◽  
Doh－Hee Lee
Keyword(s):  
Business Performance ◽  
Management Accounting ◽  
Business Strategies ◽  
Accounting System ◽  
Mediating Variables ◽  
Management Accounting System

scholarly journals The role of business strategies, environmental uncertainty and decentralization as moderating the effect of management accounting systems on managerial performance

2019 ◽  
Vol 6 (3) ◽  
pp. 37-45
Author(s):  
Ni Ketut Ayuk Kesumawati ◽  
I.G.A. Made Asri Dwija Putri ◽  
A.A.N.B. Dwirandra
Keyword(s):  
Business Strategy ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Environmental Uncertainty ◽  
Business Strategies ◽  
Primary Data ◽  
Accounting System ◽  
Managerial Performance ◽  
Travel Agent ◽  
Management Accounting System

The data of this research is primary data and data collection is done through a questionnaire. While the data analysis used include classical assumption test, linear regression analysis, and partial test. Based on the results of the research can be seen that (1) Management accounting system significant effect on managerial performance This means that with the application of an adequate accounting system will improve managerial performance in Travel Agent Services Company in Bali, (2) Business strategy moderate the influence of management accounting system on managerial performance, This means that the use of appropriate business strategies tend to be prospective, will play a role in strengthening the influence of the application of management accounting system to the managerial performance of Travel Agent Services Company in Bali, (3) Environmental uncertainty moderate the influence of management accounting system on managerial performance, meaning that environmental uncertainty will strengthen the influence implementation of management accounting system to managerial performance of Travel Agent Services Company in Bali, (4) Decentralization moderate the influence of management accounting system on managerial performance, It means that decentralization can strengthen the influence of application of system management accounting on managerial performance of Travel Agent Services Company in Bali.

scholarly journals The impact of prospecting strategy on small business performance in Vietnam: The role of broad-scope management accounting system

2021 ◽  
Vol 26 (2) ◽  
pp. 54-63
Author(s):  
Ngo Quang-Huy
Keyword(s):  
Small Businesses ◽  
Business Performance ◽  
Management Accounting ◽  
Accounting System ◽  
Broad Scope ◽  
Scope Management ◽  
High Degree ◽  
The Impact ◽  
Management Accounting System

The purpose of this study is to uncover the role of broad-scope management accounting system (MAS) on the link between prospecting strategy and the performance of small businesses. In particular, this paper hypothesizes that a high degree of prospecting strategy is positively associated with a high degree of broadscope MAS, and a high degree of broad-scope MAS is correlated with a high degree of performance of small businesses. Also, it is hypothesizes that prospecting strategy increases the performance of small businesses. The last hypothesis proposes that broad-scope MAS mediates the link between prospecting strategy and the performance of small businesses. Data was collected from 131 small businesses located in Cantho city to assess the proposed hypothesis. A PLS-SEM was analyzed with the collected data. The results reveal that all hypotheses are supported by the data except the hypothesis describing the relationship between prospecting strategy and the performance of small businesses. It implies that broad-scope MAS fully mediates the link between these two variables.

scholarly journals ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE

2021 ◽  
Vol 3 (1) ◽  
pp. 45
Author(s):  
Giawan Nur Fitria
Keyword(s):  
Business Performance ◽  
Management Accounting ◽  
Accounting Information ◽  
Organization Culture ◽  
Accounting System ◽  
Sustainable Leadership ◽  
Environmental Strategy ◽  
Accounting Information System ◽  
Positive Effect ◽  
Management Accounting System

<p>The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance.  The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.</p>

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

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

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint

2020 ◽  
Vol 27 (2) ◽  
pp. 1
Author(s):  
Anthony Moung Yin Chan ◽  
Paul Lo ◽  
Kong Ng
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Structuration Theory ◽  
Chief Executive ◽  
Three Dimensions ◽  
Accounting System ◽  
Theory Of Structuration ◽  
Duality Of Structure ◽  
Development And Evolution ◽  
Management Accounting System

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable

Sign in / Sign up

Export Citation Format

Share Document