scholarly journals Value Chain for Strategic Management Accounting in Higher Education

2011 ◽  
Vol 6 (11) ◽  
Author(s):  
Khaled Abed Hutaibat
Keyword(s):  
Higher Education ◽  
Strategic Management ◽  
Value Chain ◽  
Management Accounting ◽  
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 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.

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.

Accounting for strategic management, strategising and power structures in the Jordanian higher education sector

2019 ◽  
Vol 15 (3) ◽  
pp. 430-452
Author(s):  
Khaled Hutaibat
Keyword(s):  
Higher Education ◽  
Strategic Management ◽  
Management Accounting ◽  
Participant Observation ◽  
Power Structures ◽  
Content Type ◽  
Theoretical Concepts ◽  
Theory Of Practice ◽  
Strategic Management Accounting ◽  
Mind Set

Purpose The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures in the Jordanian higher education (HE) sector on the basis of Bourdieu’s theory of practice. Design/methodology/approach This paper adopts an interpretive stance, seeking to investigate the perceptions of actors in the field, with regard to accounting, strategising and accounting for strategic management in HE. The adopted methodology is adapted grounded theory, as this study assumes a prior theoretical stance of Bourdieu’s theoretical concepts. Data were collected through participant observation in meetings, at the workplace, interviews and documentation. Findings The main findings of this paper reflect how strategising and accounting in practice manifest themselves in the Jordanian HE sector. Bourdieu’s theory of practice sets the meta-theoretical context of the current study, with field setting the scene, and habitus being represented in the strategising mind-set participants adopt. The mind-set determines how strategic management accounting is perceived and dealt with. Strategic management accounting takes place at varying degrees. The power structures that influence and determine strategising and accounting in support thereof are researched on the basis of Bourdieu’s forms of capital. Different forms of capital matter in the HE sector determined by fields’ doxa. Research limitations/implications The researcher is a part of the field, the Jordanian HE sector; thus, their habitus has been exposed to its characteristics and features. Thus, certain internalised structures and experiences needed to be challenged for this analysis, which was not an easy task. Originality/value This study investigates accounting, strategic management and power structures in HE, and it highlights the different power structures, using Bourdieu’s forms of capital, which offers a great insight into how different cultures approach similar issues.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

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