scholarly journals Management Accounting System in Public Healthcare Entities: Evidence from Vietnam

2020 ◽  
Vol 23 (3) ◽  
pp. 383
Author(s):  
Quang-Huy Ngo
Keyword(s):  
Management Accounting ◽  
Market Competition ◽  
Public Healthcare ◽  
Accounting System ◽  
Organizational Size ◽  
Managerial Performance ◽  
Public Sector Research ◽  
And Performance ◽  
The Impact ◽  
Management Accounting System

Objective:This study aims to examine the influence of contingency factors as market competition and organizational size on the effectiveness of the management accounting system (MAS) design in Vietnamese public healthcare entities. Method: Data were collected from 165 respondents working in Vietnamese public healthcare entities. PLS-SEM techniques were used to test the proposed model. Besides, the common method bias was assessed by employing the one single factor test and marker variable technique.Results: The results reveal that market competition is positively associated with four characteristics of MAS design as scope, timeliness, integration, and aggregation. The size of healthcare entities only positively correlates with two characteristics as integration and aggregation. All these four characteristics allow an increase in managerial performance.Originality/relevance: A previous study shows that healthcare's managers in Vietnam find MAS information to improve performance in several aspects. However, this study does not indicate whether or not MAS has an impact on managerial performance. Besides, according to contingency theorists, MAS should be designed in line with contextual factors to enhance performance. This study aims to address these gaps.Theoretical/methodological contributions: With respect to the literature on healthcare sectors in Vietnam, this study extends the works of Pomberg et al. (2012) and Fung (2012) by indicating market competition and organizational sizes driving MAS to design more sophisticated in order to improve managerial performance. Besides, this paper contributes to the literature on public sectors by following a suggestion of Van Helden (2005), who urges the researcher should focus more on other management accounting topics than budgeting and performance evaluations, and use survey-based methods in public-sector research. Lastly, this study is the first study examining the impact of contingency factors as the organizational size on the effectiveness of MAS design, which is the assumption of most studies on management accounting.

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA

2021 ◽  
Vol 3 (1) ◽  
pp. 129-144
Author(s):  
Nurul Ilmy M ◽  
Abdul Rahman Mus ◽  
Hamzah Ahmad
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting System ◽  
Managerial Performance ◽  
System A ◽  
And Performance ◽  
Branch Office ◽  
Management Accounting System

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance 

The mediating effect of management accounting system on the relationship between competition and managerial performance

2016 ◽  
Vol 24 (3) ◽  
pp. 272-295 ◽  
Author(s):  
Reza Ghasemi ◽  
Noor Azmi Mohamad ◽  
Meisam Karami ◽  
Norkhairul Hafiz Bajuri ◽  
Ezzatollah Asgharizade
Keyword(s):  
Management Accounting ◽  
Market Competition ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance ◽  
Content Type ◽  
Measurement Models ◽  
The Relationship ◽  
Management Accounting System

Purpose This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey. Design/methodology/approach This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis). Findings The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS. Research limitations/implications The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.

scholarly journals EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA

2020 ◽  
Vol 2 (1) ◽  
pp. 21-37
Author(s):  
Edi Jusriadi ◽  
Ario Ario
Keyword(s):  
Data Collection ◽  
Production Planning ◽  
Management Accounting ◽  
System Evaluation ◽  
Accounting System ◽  
Cement Production ◽  
And Performance ◽  
Descriptive Method ◽  
Planning Production ◽  
Management Accounting System

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority

2006 ◽  
Vol 3 (2) ◽  
pp. 71
Author(s):  
Sharifah Fadzlon Syed Abd Hamid
Keyword(s):  
Direct Effect ◽  
Local Authority ◽  
Management Accounting ◽  
Perceived Usefulness ◽  
Accounting System ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
High Level ◽  
Individual Accountability ◽  
Management Accounting System

This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance.

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