scholarly journals Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)

2011 ◽  
Vol 1 (1) ◽  
pp. 176
Author(s):  
Akbar Allahyari ◽  
Morteza Ramazani
Keyword(s):  
Management Accounting ◽  
Accounting System ◽  
Delay Management ◽  
Accounting Systems ◽  
Independent Variables ◽  
Management Accounting Systems ◽  
Industrial Markets ◽  
Accounting Changes ◽  
Descriptive Survey

Firms competing in industrial markets face technological changes and more demands of customers as the competition increases based on market globalization. All these changes affect firms' management accounting systems. This leads firms to change their management accounting system in which some factors make delay in the progress of management accounting changes. Researcher accounts seven factors which make delay in management accounting changes as follow: 1.Lack of accounting employees 2.Lack of competition resources 3.Management stability 4.Problems in management 5.Lack of accounting power 6.being assured of meeting legal requirements 7.Lack of independence from parent companyResearch tries to study these factors. Research method in this paper is descriptive-survey in which researcher has been benefited from questionnaire and interview techniques. In questionnaire testing, Friedman test has been used to exam the uniformity of variables and then kruskal-wallis test to evaluate the effect of firm size on research independent variables

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 The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach

2020 ◽  
Vol 21 (3) ◽  
pp. 497-515
Author(s):  
Elsa Pedroso ◽  
Carlos F. Gomes
Keyword(s):  
Management Accounting ◽  
Second Order ◽  
Chief Financial Officers ◽  
Accounting System ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
Order Construct ◽  
Information Characteristics ◽  
Management Accounting System

PurposeThe purpose of this paper is to present and validate a multidimensional approach to measure the effectiveness of management accounting systems.Design/methodology/approachBased on an extensive literature review, the most appropriate information dimensions were identified. To validate the multidimensional tool, survey data were obtained from 284 chief financial officers of Portuguese small- and medium-sized enterprises (SMEs). A structural equation model, evaluating the influence on the managerial performance, was used to verify the nomological validity of this new construct.FindingsThe results of this study suggest that the effectiveness of management accounting systems can be measured using a second-order construct. This construct includes 14 items, covering four dimensions of the management information characteristics.Research limitations/implicationsAlthough contributing to the advancement of knowledge, it is, however, limited to the Portuguese organizational environment and culture. Therefore, further studies should be carried out in other organizational contexts and cultures, to test and validate this multidimensional tool.Practical implicationsThe multidimensional tool presented and validated in this study can be used by executives of SMEs for assessing the effectiveness of their management accounting systems, which can help to improve SMEs' performance measurement and benchmarking processes.Originality/valueOn the best of our knowledge, this is the first study wherein the management accounting system is modeled as a second-order construct from the perspective of multidimensional information characteristics. This second-order approach recognizes the contribution and retains the distinctive nature of each first-order construct, representing the management accounting system. This multidimensional construct could be very important for future research by allowing to capture synergies resulting from the balanced development of its four information dimensions, and consequently, offer new contributions to management accounting knowledge.

scholarly journals IPTEKS SISTEM AKUNTANSI MANAJEMEN DALAM PENINGKATAN KINERJA MANAJERIAL DAN KARYAWAN BANK BRI DI MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Mariska Pongilatan ◽  
Ventje Ilat
Keyword(s):  
Interpersonal Skills ◽  
Management Accounting ◽  
Accounting Information ◽  
Important Influence ◽  
Accounting System ◽  
Accounting Systems ◽  
Work Activities ◽  
Management Accounting Systems ◽  
Management Accounting System

Management accounting system is a basic accounting information that is very important for managers and employees in making or determining decisions as well as identification in the organization. This study aims to analyze the management accounting systems improving the performance of managers and employees, and analyze whether their answers, and improve interpersonal skills. This research was conducted at BRI Bank in Manado. The study was conducted by analyzing the performance of managers and employees, and adjusting the number of employees with workload on each employee. this study describe that the management accounting system has an important influence in company can also help managers in making and determining decisions, controlling work activities that exist within the company so as to increase the performance of manager.Keywords:manajer,employee,performace,active,creative,innovative,description,interpersonal

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.

Successful changes in management accounting systems: A healthcare case study

2016 ◽  
Vol 40 (3) ◽  
pp. 186-204 ◽  
Author(s):  
Clelia Fiondella ◽  
Riccardo Macchioni ◽  
Marco Maffei ◽  
Rosanna Spanò
Keyword(s):  
Management Accounting ◽  
Accounting Systems ◽  
Management Accounting Systems

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

scholarly journals Business Ethics Perception as Moderating Variable on the Influence of Management Accounting System to Managerial Performance (Study at PT Bank Mandiri (Persero), Tbk.)

2018 ◽  
Vol 7 (4.34) ◽  
pp. 277
Author(s):  
Veronica Christina ◽  
Mohd Haizam Mohd Saudi ◽  
Silviana . ◽  
Nina Nurani ◽  
Obsatar Sinaga
Keyword(s):  
Business Ethics ◽  
Management Accounting ◽  
Accounting System ◽  
Performance Study ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
The City ◽  
Management Accounting System

This study aims to determine the effect of management accounting systems on managerial performance with business ethics perception as a moderating variable in PT Bank Mandiri (Persero) Tbk. The populations in this study were top, middle and lower managers who were responsible for the performance of ten branch offices of PT Bank Mandiri (Persero) Tbk in the city of Bandung and the population was 80 people. The results showed that business ethics perception was able to moderate the influence of management accounting systems on managerial performance.  

scholarly journals One Companys Experience With Accounting Information System Changes: An Analysis Of Managers Satisfaction

2001 ◽  
Vol 5 (2) ◽  
pp. 21-36
Author(s):  
Leslie W. Weisenfeld ◽  
Larry N. Killough
Keyword(s):  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Management Accounting Systems ◽  
System Changes ◽  
One Year

During the past ten years management accounting has been frequently criticized by many researchers, who have then suggested ways to improve management accounting systems. As a result various companies have modified their accounting information systems by incorporating some of the suggested changes. Unfortunately, little research has been presented which analyzes managers' reactions to management accounting system changes (Bamber, 1993). This paper provides an overview of a company that upgraded its accounting information system by adopting some of the suggested changes. Results from questionnaires administered before the change, shortly after the change, and about one year after the change were used to provide a comparison of managers' reactions to the changes. The company, in this study, incorporated various changes suggested in the literature by providing managers with real-time databases and involving managers during the development of the new system. In response to the changes, the managers indicated they were more satisfied with the accounting department and the data provided and they now focused more on production quantity then previously. Therefore, the company appears to have successfully implemented changes in their accounting information system, which improved managers satisfaction with the system.

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