Using Strategic Management Accounting Practices to Measure and Manage Intellectual Capital

2020 ◽  
pp. 37-62
Author(s):  
Rui Alexandre R. Pires ◽  
Maria do Céu Gaspar Alves ◽  
Catarina Fernandes
Keyword(s):  
Strategic Management ◽  
Intellectual Capital ◽  
Value Chain ◽  
Management Accounting ◽  
Target Costing ◽  
Knowledge Based ◽  
Strategic Management Accounting ◽  
Innovation Capacity ◽  
External Relationships

The main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.

scholarly journals Value Chain Analysis for Strategic Management Accounting: Case Studies of Three Private Universities in Kupang - East Nusa Tenggara

2020 ◽  
Author(s):  
Angela Merici Minggu ◽  
Anis Chariri ◽  
Tri Jatmiko Wahyu P
Keyword(s):  
Strategic Management ◽  
Value Chain ◽  
Management Accounting ◽  
Private Universities ◽  
Infrastructure Development ◽  
Value Chain Analysis ◽  
Strategic Management Accounting ◽  
Chain Analysis

This study aims to describe the concept of value chains as the basis for strategic management accounting design in three private universities in Kupang (East Nusa Tenggara). A qualitative approach with multiple case study methods is used in this study by focusing on the problems that arise as a result of the enactment of Law   No. 12 of 2012 concerning PTN-BH concerns autonomy and decentralization. Semi-structured interviews were conducted at three leaders of private universities, they were chosen because they were considered to have the greatest role in improving the quality of the institutions they lead. This research offers a contribution in identifying competitive advantages in an effort to improve the quality of private universities. In addition, contributions in designing strategic management accounting are also carried out in order to assess their relative position against competitors. This study found ten main themes, namely the number of new students, the ratio of lecturers to students; recruitment of new lecturers; use of technology; national and international publications; public services; quality of lectures; quality of graduates and waiting period; infrastructure development and promotion. Value chain analysis is proven to be able to breaking down the university to determine relevant strategies in order to improve sustainable quality. This research also shows that the case study method can be a powerful tool in analyzing the value chain concept. Keywords: Value Chain, Strategic Management Accounting, Private Universities

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.

scholarly journals The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies

2017 ◽  
Vol 11 (1) ◽  
pp. 145
Author(s):  
Sufian Salameh Jbarah
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Management Accounting ◽  
Investment Decisions ◽  
Just In Time ◽  
Target Costing ◽  
Time Production ◽  
Industrial Companies ◽  
Strategic Management Accounting ◽  
The Impact

This research aimed to identify the impact of strategic management accounting techniques in taking investment decisions in the Jordanian industrial companies. The population of the study included all the Jordanian industrial companies while the sample consisted of (93) respondents from the investors and financial mediators in Amman stock market. The research revealed the presence of an effect of the strategic management accounting techniques with its variables (target costing, balanced scorecard, just in time production system) in taking investment decisions in the Jordanian industrial companies. In the light of the results, the researcher presented a number of recommendations, most prominently: using the strategic management accounting techniques by the Jordanian industrial companies and caring for its different fields to be able to interact and respond to the environmental, social and economic variables.

scholarly journals HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

2017 ◽  
Vol 21 (1) ◽  
pp. 114
Author(s):  
Antonius Singgih Setiawan ◽  
Rahmawati Rahmawati
Keyword(s):  
Regression Analysis ◽  
Strategic Management ◽  
Functional Role ◽  
Positive Impact ◽  
Management Accounting ◽  
General Manager ◽  
Star Rating ◽  
Strategic Management Accounting

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Leader of Hotel in the province of South Sumatra (resepon rate 88%), research hypotheses were tested using regression analysis. The results showed that the star rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.

The Role of Strategic Management Accounting Strategies in Supporting Cost Leadership Strategy

2015 ◽  
Vol 1 (3) ◽  
pp. 216
Author(s):  
Zyad Hashim Alsaqa ◽  
Sakar Zahir Omar Amin
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Cost Leadership ◽  
Leadership Strategy ◽  
Strategic Management Accounting ◽  
Cost Leadership Strategy

إن التطورات الهائلة التي حدثت في بيئـة نظم التصنيع والناتجة عن عدة تحولات تدريجية ـ وليست ثورات فجائية في المعلومات والتقنية والنظم والأساليب والمفاهيم ، ألقت على عاتق المحاسبة الإدارية التقليدية عبء التطوير لتلبي احتياجات بيئة التصنيع الحديثـة من نظم المعلومات المتطورة لدعم الإدارة في مجال اتخاذ القرارات الإدارية بشكل عام، والقرارات الإستراتيجية بشكل خاص.        فالمحاسبة الإدارية لديها من المهارات والقدرات التي تمكنها من تقييم حجم المنافسين، ودرجة تأثيرهم على قرارات الشركة ، وأيضا درجة تأثرهم بقراراتها ، ومعرفة التغيرات التقنية، والاعتبارات البيئية، والمؤشرات الهامة في المجال الصناعي واستجابات المنافسين ، لكل ذلك أصبح محتوماً على المحاسبة الإدارية أن تُحدث وتُطور من تقنياتها وأساليبها وأدواتهـا، لمواكبتها للتغيرات والتطورات الحاصلة في بيئة التصنيع الحديثة.        ومن هنا تأتي مشكلة البحث من خلال ضرورة تحديد الأساليب الملائمة التي يمكن من خلالها أن تساهم المحاسبة الإدارية الإستراتيجية في دعم إستراتيجية قيادة الكلفة للشركات الصناعية في البيئة العراقية ؟        وعليه فإن أهمية البحث تتضح من خلال تناوله موضوعاً حديثاً وحيوياً في إمكانية التركيز على مجموعة من أساليب المحاسبة الإدارية الإستراتيجية التي يمكن من خلالها المساهمة في دعم إستراتيجية قيادة الكلفة للشركات الصناعية العراقية من بين الكم الهائل من الأساليب المتعارف عليها في مجال المحاسبة الإداريةالاستراتيجية .

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.

Sign in / Sign up

Export Citation Format

Share Document