scholarly journals THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEMS IN INFLUENCING ENVIRONMENTAL UNCERTAINTY, ENERGY EFFICIENCY AND ENVIRONMENTAL PERFORMANCE

2019 ◽  
Vol 9 (5) ◽  
pp. 346-352 ◽  
Author(s):  
Omar Alaeddin ◽  
Fekri Ali Shawtari ◽  
Milad Abdelnabi Salem ◽  
Rana Altounjy
Keyword(s):  
Energy Efficiency ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting Systems ◽  
Management Accounting Systems

scholarly journals Analysis of Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises

2021 ◽  
Vol 4 (1) ◽  
pp. 77-89
Author(s):  
Eko Riyan Setiawan ◽  
◽  
Khairina Nur Izzaty ◽  
Keyword(s):  
Energy Efficiency ◽  
Environmental Performance ◽  
Environmental Planning ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Positive Energy ◽  
Accounting System ◽  
Medium Enterprises ◽  
Management Accounting System

The purpose of this study was to analyze the management accounting system in influencing energy, environmental uncertainty and environmental performance in SMEs in Grobogan Regency. The population of this study is SMEs in the grobogan registered at the Grobogan Regency Cooperative and SME Office with a sample of 60 SME owners. The analytical tool used is Smart PLS 3.0. The results of this study are a positive management accounting system on energy efficiency, a positive negative management accounting system on environmental planning, a positive management accounting system supporting environmental improvement. The results of the fourth hypothesis confirm positive energy efficiency on Environmental performance. Subsequent results indicate environmental policy.

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

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

<p class="MsoBodyText" style="line-height: normal; margin: 0in 0.6in 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">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.<span style="mso-spacerun: yes;">&nbsp; </span>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&ndash;performance relationship.<span style="mso-spacerun: yes;">&nbsp; </span>Positive evidence permitted subsequent analysis showing that different configurations of MASCs change enhanced CFO performance under both low and high levels of PEU.<span style="mso-spacerun: yes;">&nbsp; </span>Further statistical evidence demonstrated that it is changes in specific components, matched with specific levels of PEU, which is responsible for improved performance.<span style="mso-spacerun: yes;">&nbsp; </span>When PEU is low, a &lsquo;defensive&rsquo; 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 &lsquo;aggressive&rsquo; 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.</span></span></p>

scholarly journals Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi

2021 ◽  
Vol 31 (11) ◽  
pp. 2923
Author(s):  
Zainal Abidin ◽  
Lalu M. Furkan ◽  
Embun Suryani
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Technology Management ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Information Technology Management ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems

This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram City. In this study, only two hypotheses were accepted, namely the second and third hypotheses, besides that the hypothesis was rejected. The results showed that human resources had a negative and insignificant effect on managerial performance at the Mataram City Pharmacy, while Information Technology and Management Accounting Systems had a positive and significant effect on managerial performance. Meanwhile, environmental uncertainty does not strengthen or weaken the influence of human resources, information technology and management accounting systems on managerial performance. Keywords : Human Resources; Information Technology; Management Accounting System; Environmental Uncertainty; Managerial Performance.

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

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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