scholarly journals The Role of Contingency Factors in the Implementation of Strategic Management Accounting (SMA) in Private Universities/Colleges (PTSes) under Kopertis Region V of Yogyakarta

2014 ◽  
Vol 1 (2013) ◽  
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Private Universities ◽  
Strategic Management Accounting

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 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 .

scholarly journals Strategic management accounting as an information platform for measuring innovation of the enterprise

2019 ◽  
Vol 67 ◽  
pp. 06006 ◽  
Author(s):  
Mykola Bondar ◽  
Natalia Iershova ◽  
Tetyana Chaika
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Methodological Approach ◽  
Integrated Analysis ◽  
Information Platform ◽  
Strategic Management Accounting ◽  
Analysis System ◽  
Analytical System ◽  
Role Of Information

The study provides an integrated analysis system of the innovative activity of the enterprise, generalized mechanism of information processing in the accounting and analytical system of the enterprise. The role of information of strategic management accounting and analysis in the accounting and analytical system of the enterprise is substantiated. The bimodal methodological approach to measuring innovation of the enterprise on the basis of an integral performance exposure, calculated on a set of partial indicators, using additive method was introduced.

scholarly journals Strategic Management Accounting Role In The Performance Measurement And Control Of Multinational Companies

2014 ◽  
Vol 52 (4) ◽  
pp. 436-460
Author(s):  
Ivan Marković ◽  
Tatjana Stevanović
Keyword(s):  
Strategic Management ◽  
Performance Measurement ◽  
Corporate Strategy ◽  
Management Accounting ◽  
Multinational Companies ◽  
Theoretical Concepts ◽  
Strategic Management Accounting ◽  
And Control ◽  
Measurement And Control

AbstractThe type and amount of information needed by top management of large companies is primarily determined by the role of individual managers. Thus, managers at the top of the hierarchy in complex enterprises need information that is different from the information managers of individual divisions or strategic business units. Starting from these requirements, strategic management accounting has developed a number of ways to provide information aimed at shaping corporate strategy. In this regard, the paper will be discussed various aspects of performance measurement in multinational companies, as well as the tasks to strategic management accounting should meet within them. Bearing this in mind, the main objective of this paper consists in analyzing the importance of strategic management accounting is to successfully manage the performance of multinational companies. Adequate application of theoretical concepts and research methods chosen, the work is expected to extending domestic literatures in this field meet our economic releases to the role of strategic management accounting in the measurement and control of the performance of multinational companies.

Sign in / Sign up

Export Citation Format

Share Document