scholarly journals Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs

2018 ◽  
Vol 11 (8) ◽  
pp. 133 ◽  
Author(s):  
Sudhashini Nair ◽  
Xin Tan
Keyword(s):  
Cost Saving ◽  
Management Accounting ◽  
External Environment ◽  
Company Size ◽  
Activity Based Costing ◽  
Significant Relationships ◽  
Factors Influencing ◽  
Environment Cost

Literature has indicated that factors such as--the external environment, cost saving mechanisms, user attitude and company size--may have an effect on the implementation of activity-based costing (ABC). Furthermore, literature has revealed that there is still lack of research on the effect of these factors on the implementation of ABC among small and medium sized enterprises (SMEs) in Malaysia. As such the aim of this research is to test the relationships of these factors on the implementation of ABC among SMEs in Malaysia with the aim of contributing to existing research on the ABC system in the area of management accounting. A total of 200 respondents participated in this research. The results of the study revealed that all four factors; the external environment, cost saving mechanisms, user attitude and company size have significant relationships with the implementation of ABC among SMEs in Malaysia.

scholarly journals Factors Influencing Management Accounting Change: A case of Thai Public Universities

2016 ◽  
Vol 10 (2) ◽  
pp. 22
Author(s):  
Phetphrairin Upping Phetphrairin Upping ◽  
Judy Oliver
Keyword(s):  
Public Management ◽  
Public Universities ◽  
New Public Management ◽  
Management Accounting ◽  
Chief Financial Officers ◽  
Successful Implementation ◽  
University Management ◽  
Activity Based Costing ◽  
Cost Information ◽  
Factors Influencing

<p class="Style2"><em>Puzpose - </em>The purpose of this study is to investigate factors influencing management accounting change, with a focus on costing practices, in Thai public universities. <em>Design/metlzodology/appmach - </em>Reports the results of a survey forwarded to the Chief Financial Officers of all 78 Thai public universities. <em>Findings - </em>Findings indicate that the majority of Thai public universities are implementing changes to the costing practices. The main catalysts for change have come f•om both external and internal sources (the govermnent and university management). The Thai government requires public agencies to adapt their management accounting practices in line with New Public Management (NPM) and adopt modern cost accounting practices as used in the private sector. University management also need improved cost information for planning and control purposes to meet the challenges of reduced government funding and increased self management of university affairs. The development of service costs has been important to meet both government and university cost needs. Of the 63 useable responses, 49.21% of the respondents have adopted activity based costing (ABC), however to date only I 6.13% are able to assess the costing change as positive. Lack of appropriate software, difficulty in gathering data on cost drivers and lack of accounting staff understanding of what is required are the main barriers to ABC adoption and successful implementation in Thai public universities. <em>Practical implications - </em>The findings may be helpful to those who are involved in accounting reform in the public sector as it provides further insight into the introduction of NPM practices in a developing counny. <em>-Originality/value - </em>This paper presents a</p>

The Effect of Application of Management Accounting To Performance through Strategy

2017 ◽  
Vol 2 (4) ◽  
pp. 12-20
Author(s):  
Ali Muktiyanto
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Structural Equation ◽  
Management Accounting ◽  
Measurement Techniques ◽  
Economic Value ◽  
Value Added ◽  
Equation Modeling ◽  
Activity Based Costing ◽  
Study Program

Objective - The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting (Muktiyanto, 2016; Parnell, 2010). In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of strategy. Methodology/Technique - The method by structural equation modeling on 70 (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities). Opposite with Henry (2006) and Widener (2007) and support with Speklé and Verbeeten (2014) and Acquaah (2013). Findings - This paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of budgetary slack, the implementation of modern accounting such as activity-based costing and target costing, the use of performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added, as well as integrated information system is an important factor in improving the performance of Higher Education. Unfortunately, the choice of strategy moderate or "stuck in the middle" has not been able to improve the performance of Higher Education directly nor as a mediating between management accounting and performance. However, in the context strategy as process, management accounting have positive influence to the strategic choice. Novelty - The effort of Higher Education to improve the performance is choose a single strategy or focus on the prospector's strategy. Type of Paper: Empirical Keywords: Management Accounting, Strategy, Performance, Indonesia. JEL Classification: M40, M41

scholarly journals PENGARUH AKUNTANSI MANAJEMEN, KUALITAS INFORMASI, EFISIENSI BIAYA DAN KETEPATAN WAKTU TERHADAP KINERJA KEUANGAN PT.SURYA SUKSES

2018 ◽  
Vol 11 (1) ◽  
pp. 020
Author(s):  
Elok Kurniawati
Keyword(s):  
Financial Performance ◽  
Performance Management ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Maximum Activity ◽  
Two Dimensions ◽  
Activity Based Costing ◽  
Data Types

In economic unstable conditions, the company is required to take advantage of existing capabilities as much as possible in order to maximum and tough competition,the company should have good management and identify the problems and selecting and implies a process manager, to improve performance to the maximum. Activity-based management includes two dimensions of the costs of providing cost information about resource activity products, customers, suppliers and distribution channels. Activity-based costing is useful to improve accuracy of charges. Dimension process of providing information about what to do why it should be carried out how an activity should be implemented in order to reduce costs. This research aims to demonstrate the effect of the use of accounting information management is focused on the frequency of publication of regular reports, the frequency of the publication of the report update and quality management accounting information as well as the personality of the manager of financial performance on PT.Surya Success. The population used in this study is the manager PT.Surya Success. This data used is secondary data types. This study is based on a quantitative approach to the techniques of multiple linear regression analysis with SPSS. According to the research done can be seen that the quality of information didn’t significantly affect financial performance, Management Accounting, Cost Efficiency, Timeliness real impact on financial performance.

scholarly journals FACTORS INFLUENCING STRATEGIC RESPONSES TO EXTERNAL ENVIRONMENT BY DEPOSIT TAKING SACCOS IN NAIROBI COUNTY: A STUDY OF UNAITAS SACCO

2016 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Salat Khalif Abdow ◽  
Dr. Kennedy Ogollah
Keyword(s):  
Factor Analysis ◽  
Case Study Research ◽  
External Environment ◽  
Target Population ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Strategic Responses ◽  
Factors Influencing ◽  
The One ◽  
And Control

Purpose: The purpose of this study was to determine the factors influencing strategic responses to external environment by deposit taking SACCOS in Nairobi County: a study of Unaitas Sacco.Methodology: The research adopted case study research design. The target population of the study was 11 directors and 600 employees of Unaitas Sacco. The sample size consisted of 61 (10% of the target population) directors and employees of Unaitas Sacco. Stratified random sampling was used in the study to select the one director and the 60 employees of Unaitas Sacco. The study used primary data. The data collection instruments that were used in this study were the interview guide and questionnaire. The qualitative analysis was done using content analysis. Quantitative data analysis employed descriptive statistics and factor analysis.  Descriptive statistics included frequencies, percentages, means and standard deviation. Results were presented in form of tables and charts. Particular statistics in factor analysis was scale plot and commonalities.Results: The study found that reference to past strategy organization external dependence, consideration of level of risk and Organizational Culture greatly influences the choice of strategic response. In addition managerial competence, organizational structure and control processes, time available and availability of resources also greatly influence the choice of strategic responseUnique contribution to theory, practice and policy: The study recommends that Unaitas to invest more in the latest technology and start agency banking as a strategy of expanding its market share and product differentiation.

Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing

2012 ◽  
pp. 43-66
Author(s):  
Michele A. Rea ◽  
Lucia Stella
Keyword(s):  
Environmental Management ◽  
Life Cycle ◽  
Management Accounting ◽  
Research Field ◽  
Environmental Costs ◽  
Activity Based Costing ◽  
Life Cycle Perspective ◽  
Environmental Management Accounting ◽  
New Research ◽  
Traditional Activity

Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

Factors Influencing Web Accessibility of Corporate Information

2020 ◽  
Vol 16 (3) ◽  
pp. 1-19
Author(s):  
Harmandeep Singh ◽  
Arwinder Singh
Keyword(s):  
Web Accessibility ◽  
Business Communication ◽  
The Internet ◽  
Company Size ◽  
Web Based ◽  
Factors Influencing ◽  
External Stakeholders ◽  
Corporate Information ◽  
Prevalent Form ◽  
The Web

With the rapidly growing demand for corporate information from the external stakeholders, the Internet is a crucial instrument for meeting the required information. The web-based disclosure is an improvised version of the traditional form of disclosure with enhanced technology. In spite of that, web-based disclosure is the most prevalent form of business communication, and the accessibility of corporate information on webpages is a concern area for the organization. Thus, this article is an attempt to study the web accessibility of corporate information disclosed by 100 large BSE listed Indian companies and also to identify the firm determinants that affect the web accessibility of corporate information. The study reveals that the web-accessibility of the company website is increased with company size and company listing age. It also shows that companies with a low market risk have more concerns for the web accessibility of corporate information. The results of the study are helpful for the organizations to make policies for the advancement of web accessibility on the webpages.

Activity-Based Costing in the Portuguese Telecommunications Industry

2010 ◽  
pp. 281-294
Author(s):  
Maria Major ◽  
Trevor Hopper
Keyword(s):  
European Union ◽  
Management Accounting ◽  
Cost Benefit ◽  
Telecommunications Industry ◽  
Accounting System ◽  
Institutional Pressures ◽  
Activity Based Costing ◽  
Technical Problems ◽  
Telecommunications Market ◽  
Cost Accounting System

This chapter examines an implementation of an Activity-based Costing (ABC) system in a Portuguese telecommunications firm called Marconi. It is argued that they changed its management accounting system due to efficiency and institutional pressures from its constituencies following the liberalisation of the Portuguese and European Union telecommunications market. The replacement of Marconi’s “old” management cost accounting system by an ABC system popularised by the business mass media and consultants as a “progressive” management accounting tool, helped display expectations of dynamism and efficiency to important external institutions, such as regulators. Whilst it was used and welcomed by managers dealing with commercial matters, operational managers were more unconvinced and contributed to technical problems affecting its accuracy and operation. The divided reactions of the managers give support to both advocates of ABC and its critics who claim it is beset with problems of economic measurement, behavioural issues during implementation and operation, and questionable cost-benefit returns.

Supply chain management and activity-based costing

2017 ◽  
Vol 47 (8) ◽  
pp. 712-735 ◽  
Author(s):  
Erik Hofmann ◽  
Jan Bosshard
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Management Accounting ◽  
Activity Based Costing ◽  
Automatic Data ◽  
Chain Management ◽  
Content Type ◽  
Reference Framework ◽  
Practical Implications

Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Practical implications The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

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