scholarly journals Mediating Effecting of Strategic Management Accounting Application in the Relationship Between Network Collaboration and Performance in Vietnam Tourism Sector

2021 ◽  
Author(s):  
Phan Thi Thuy NGA
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Strategic Management Accounting ◽  
Tourism Sector ◽  
And Performance ◽  
Network Collaboration ◽  
The Relationship

scholarly journals The effect of strategic management accounting on business performance of sugar enterprises in Vietnam

Accounting ◽  
2021 ◽  
pp. 1085-1094 ◽  
Author(s):  
Lan Anh Dang ◽  
Thi Minh Hue Le ◽  
Thi Hong Le ◽  
Thi Bich Thu Pham
Keyword(s):  
Strategic Management ◽  
Quantitative Data ◽  
Business Performance ◽  
Management Accounting ◽  
Strategic Decision ◽  
Strategic Decision Making ◽  
Performance Measurements ◽  
Strategic Management Accounting ◽  
And Performance ◽  
The Relationship

This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.

scholarly journals Strategic Management Accounting Tools as a ‘Package’: A Case Study

2021 ◽  
Vol 16 (2) ◽  
pp. 59-93
Author(s):  
Hiruni Rathwatta ◽  
◽  
Tharusha Gooneratne ◽  
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Face To Face ◽  
Study Approach ◽  
Strategic Management Accounting ◽  
Prior Literature ◽  
And Performance ◽  
Informal Communications ◽  
Learning Points

Drawing empirical evidence from a telecommunications firm in Sri Lanka this paper reports on a case study of how strategic management accounting (SMA) tools form a package. We deployed the qualitative method and case study approach, and in-depth face-to-face interviews with key personnel engaged in the practice of SMA in the firm and reviewed documents to collect data. Our findings indicated that the firm used a bundle of SMA tools relating to competitors, customers, cost, and performance, essentially as a package. Findings further suggested that the use of SMA tools as a package gives rise to crucial implications in the form of interactions and contradictions, which were managed through reconciliation statements, analysis of variances, discussions, meetings, and informal communications. This research contributes to the management accounting literature by developing novel insights on the notion of 'SMA tools as a package'. From a theoretical stance, it offers a framework to explore SMA tools as a package, capitalising on prior literature and field data from the case study firm. It also provides learning points to practitioners regarding the simultaneous use of a collection of SMA tools as a 'package' to support organisational decision making. Keywords: strategic management accounting, package, case study

scholarly journals Testing of Strategic Management Accounting Contingency Model on SME Performance in Maluku

2021 ◽  
Vol 12 (2) ◽  
pp. 10-25
Author(s):  
Monika Handojono ◽  
Victor Cornelis
Keyword(s):  
Strategic Management ◽  
Value Chain ◽  
Management Accounting ◽  
Business Value ◽  
Accounting System ◽  
Business Units ◽  
Contingency Model ◽  
Strategic Management Accounting ◽  
Innovation And Technology ◽  
The Relationship

The sustainability of SMEs is supported by various important factors, both financial and non-financial. This study examines non-financial factors, namely the management accounting adoption model on the performance of SMEs in Maluku. The sample of this study consisted of 63 UKM units located in Ambon City, SBB Regency and Central Maluku Regency. The testing of management accounting adoption contingency models is carried out using path analysis. The result showed that management accounting adoption is a mediator of the relationship between the level of innovation and technology adoption in manufacturing activities with the performance of SMEs. However, this study has not succeeded in proving the relationship between manager characteristics and managers' perceptions of environmental uncertainty with the decision to adopt strategic management accounting by business units. These results indicate that there is a need for further introduction to the benefits of a strategic management accounting system as an important instrument in streamlining the business value chain.

An empirical investigation of strategic management accounting in hotels

2015 ◽  
Vol 27 (5) ◽  
pp. 756-767 ◽  
Author(s):  
Odysseas Pavlatos
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Organizational Factors ◽  
Survey Method ◽  
Content Type ◽  
Strategic Management Accounting ◽  
Historical Performance ◽  
Perceived Environmental Uncertainty ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the relationship between contextual factors, strategic management accounting (SMA) and historical performance in hotels. Design/methodology/approach – An empirical survey was conducted on a sample of 106 leading hotels in Greece. Findings – The analysis of the survey data indicates that seven contingent factors affect SMA usage in hotels: The seven factors are perceived environmental uncertainty, structure, quality of information system (IS) information, organizational life cycle stage, historical performance, strategy and size. The findings also indicate that lagging performance affects SMA and that this effect is moderated by the perceived environmental uncertainty. Research limitations/implications – Some of the limitations are inherent to the survey method used, such as the use of perceptual measures and the potential of common method bias. Data were collected from the Greek hospitality industry, and consequently, the results may be generalizable only to that population. Practical implications – The accounting professionals and hotel managers will also be benefited, as the study aims to identify the most relevant SMA tools adopted in the hotel industry, as well as the relationship between these tools and other external and organizational factors. Originality/value – This research adds to the current knowledge in management accounting system design in hotels. This paper increases the understanding as to why hotels are more likely to implement SMA. The results provide the first empirical evidence of the relation between SMA usage, organizational factors, external factors and historical performance in hotels.

scholarly journals Strategic management accounting: information application areas and instruments

2020 ◽  
Vol 21 ◽  
pp. 5
Author(s):  
Kamilė Medeckytė ◽  
Daiva Tamulevičienė
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Strategic Decision ◽  
Enterprise Management ◽  
Strategic Decision Making ◽  
Strategic Management Accounting ◽  
Development Concept ◽  
And Performance

he application of strategic management accounting instruments in corporate governance is a significant tool for gaining a competitive advantage, increasing the existing market share, and improving the company’s performance. The article examines the development, concept, and significance of strategic management accounting. There are five areas of strategic management accounting: 1) costing; 2) planning, control, and performance measurement; 3) strategic decision-making; 4) competitor accounting; 5) customer accounting. The main instruments of each area, their advantages, challenges of implementation in enterprise management, and benefits for the efficiency of the organization have been identified.

scholarly journals Strategic management accounting and performance implications: a literature review and research agenda

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Jafar Ojra ◽  
Abdullah Promise Opute ◽  
Mohammad Mobarak Alsolmi
Keyword(s):  
Systematic Review ◽  
Strategic Management ◽  
Research Agenda ◽  
Management Accounting ◽  
Qualitative Approach ◽  
Organisational Performance ◽  
Performance Impact ◽  
Strategic Management Accounting ◽  
Theoretical Premise ◽  
And Performance

AbstractThe important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing literature towards understanding the strategic management accounting foundation, contingency factors, and organisational performance impact. Based on the evidence in reviewed literature, we flag key directions for advancing this theoretical premise towards providing further insights that would enable practitioners strategically align their strategic management accounting practices for optimal organisational performance. The limitations of this study have been acknowledged.

Strategic Management Accounting Systems and Company Development Strategy

Auditor ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 25-30
Author(s):  
Екатерина Воронова ◽  
E. Voronova
Keyword(s):  
Strategic Management ◽  
Development Strategy ◽  
Value Chain ◽  
Management Accounting ◽  
Accounting Systems ◽  
Company Strategy ◽  
Management Accounting Systems ◽  
Strategic Management Accounting ◽  
Relationship Of ◽  
The Relationship

The article deals with the relationship of strategic management accounting and company strategy. The article deals with the following methods of strategic management accounting: value chain costing, clients and competitors are considered. Attention is paid to the comparison of traditional and strategic management accounting.

scholarly journals A PROPOSED MODEL OF THE MEDIATING EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING ON THE RELATIONSHIP BETWEEN PERCEIVED ENVIRONMENTAL UNCERTAINTY AND FIRM PERFORMANCE

2016 ◽  
Vol 4 (1) ◽  
pp. 231-239
Author(s):  
Somayeh Soheilirad ◽  
Saudah Sofian
Keyword(s):  
Firm Performance ◽  
Strategic Management ◽  
Organizational Performance ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Mediating Effect ◽  
Financial Accounting ◽  
Strategic Management Accounting ◽  
Perceived Environmental Uncertainty ◽  
The Relationship

This paper investigates the relationship between contingency factors, strategic management accounting and firm performance. Due to the development and expansion of organizations and their connections to the industrial competition, it is usable that the organization rely more on non-financial information than financial. The management accounting and financial accounting literature have highlighted the important role of perceived environmental uncertainty and strategic management accounting on firm performance. However, unpredictable conditions from external can cause big problems for the company’s decision making process because both of them have effect on firm performance. The aim of this paper is to propose a model of the relationship amid perceived environmental uncertainty on the firm performance by mediating effect of strategic management accounting through review of the related literature. One of the most significant findings to emerge from this review is the identification the contingency factors that improve organizational performance under environmental uncertainty.

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