scholarly journals MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE

2020 ◽  
Vol 3 (2) ◽  
pp. 80
Author(s):  
Listya Sugiyarti ◽  
Nur Asmilia
Keyword(s):  
Strategic Management ◽  
Competitive Advantage ◽  
Management Accounting ◽  
Primary Data ◽  
Equation Modeling ◽  
Organization Performance ◽  
Managerial Performance ◽  
Mediating Role ◽  
Strategic Management Accounting ◽  
Modeling Analysis

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region 

scholarly journals PENGARUH COMPETITOR ACCOUNTING TERHADAP KEUNGGULAN BERSAING DAN KINERJA ORGANISASI

2020 ◽  
Vol 1 (1) ◽  
pp. 1-15
Author(s):  
Mona Astuti ◽  
Zul Azmi ◽  
Ranti Darwin
Keyword(s):  
Negative Affect ◽  
Positive Affect ◽  
Strategic Management ◽  
Sample Size ◽  
Primary Data ◽  
Organization Performance ◽  
Path Modeling ◽  
Analysis Techniques ◽  
Strategic Management Accounting ◽  
Modeling Analysis

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Competitive Adventage and Organization Performance. On business culinary in Pekanbaru. This study used a questionnaire to obtain primary data with a sample size of 38 respondents and was tested using path modeling analysis techniques. From the examination showed that there were positive affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Competitive Adventage, negative affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance, positive affect of Competitive Adventage towards Organization Performance, and positive indirectly affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance with Competitive Adventage mediation.

scholarly journals A Structural Equation Model for Analyzing the Impact of Strategic Management Accounting Techniques on Quality of Financial Information

2018 ◽  
Vol 10 (4) ◽  
pp. 62
Author(s):  
Mohand Fayz Saleem AL-Dweikat ◽  
Mohmoud Ibrahim Nour
Keyword(s):  
Strategic Management ◽  
Structural Equation ◽  
Positive Impact ◽  
Management Accounting ◽  
Financial Information ◽  
Equation Modeling ◽  
Strategic Management Accounting ◽  
Information Relevance ◽  
The Impact

This paper aims to analyzing the effect of strategic management accounting techniques on quality of financial information in private Jordanian universities in the capital, Amman. The study involves a questionnaire-based survey of dean and heads of department respondents from private Jordanian universities at Amman capital. A total of (212) valid questionnaire was finally obtained for analysis towards achieving the study objectives. Structural equation modeling was performed to understand the relationship between study variables. The results show that Benchmarking has a significant positive impact on Quality of Financial Information (Relevance, Understandability and Comparability). Value Chain Cost, also, has a significant positive impact on Quality of Financial Information (Relevance, Understandability and Comparability). As well as, Balanced Scorecard has a significant positive impact on Quality of Financial Information.This study displays the important role of strategic management accounting techniques in enhancing the Quality of Financial Information, as well as, helps decision makers to take their decisions based on Information Relevance, Understandability and Comparability.

scholarly journals Strategic Management Accounting Practices among Indigenous Nigerian Manufacturing Enterprises

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Michael Olusegun Ojua
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Primary Objective ◽  
Primary Data ◽  
P Value ◽  
Business Managers ◽  
Pearson Product Moment Correlation ◽  
Manufacturing Enterprises ◽  
Strategic Management Accounting ◽  
Management Staff

The primary objective of this study was to review the extent of application of Strategic Management Accounting Practices (SMAP) by local Nigerian manufacturing enterprises in the making of effective decisions by business managers and accountants. Using a sample of ten manufacturing enterprises, fifty professional accountants and business managers working in the organizations were used in this study. In addition, questionnaires were used for gathering primary data. The Pearson Product Moment Correlation Coefficient and multiple regression analysis were adopted as the main statistical tools for this analysis. The first hypothesis shows a ranking of -0.58 which is less than 0.5 level of confidence. On the other hand, the second hypothesis shows that the sampled enterprises were hindered by inherent barriers in utilizing the benefits of SMAP resulting in the p value of 0.061 which is greater than 0.05. The results of this study indicated significant disapproval of SMAP among professionals working in indigenous manufacturing enterprises. The findings of the study may have implications on the management staff and accountant of the enterprise. Thus, this is because they revealed the below average knowledge of the workings of SMAP. As a result of this research, one is able to conclude on the need for managers to employ SMAP to enable them identify, accumulate, and manage the costs of their activities to ensure accuracy in their decisions making.

Effect of corporate governance characteristics on strategic management accounting in Thailand

2017 ◽  
Vol 25 (1) ◽  
pp. 85-105 ◽  
Author(s):  
Teerachai Arunruangsirilert ◽  
Supasith Chonglerttham
Keyword(s):  
Corporate Governance ◽  
Strategic Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Accounting ◽  
Management Strategies ◽  
Primary Data ◽  
Business Success ◽  
Content Type ◽  
Strategic Management Accounting

Purpose The purpose of this paper is to explore relationships between corporate governance characteristics and strategic management accounting (SMA). The relationships provide insight into a debatable issue of whether corporate governance characteristics affect applications of SMA in Thailand. SMA is supporting tools for an organization to effectively execute its management strategies aiming for business success. Design/methodology/approach This study analyzes primary data from survey and corporate governance data from year 2011 to 2013 of companies listed on the Stock Exchange of Thailand. Findings Results show that corporate governance characteristics significantly affect SMA in two aspects, namely, participation and usage. This study finds some results that, on the one hand, separation of CEO’s role and chairmanship, size of independent board, and frequency of audit committee meetings positively affect both participation and usage. On the other hand, an independent chairman and board size negatively affect both participation and usage. Originality/value Findings confirm framework of enterprise governance issued by the International Federation of Accountants that not only does corporate governance provides assurance control, but it also provides strategic governance through behavioral applications of SMA tools and supports.

scholarly journals KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN

2019 ◽  
Vol 9 (3) ◽  
pp. 255
Author(s):  
Izmi Dwira Eriani ◽  
Zaenal Fanani
Keyword(s):  
Structural Equation ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Industrial Area ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.

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