scholarly journals The Influence of Organizational Capabilities, Strategic Management Accounting on Organizational Performance Mediated by Competitive Advantage in Companies in Indonesia

2019 ◽  
Keyword(s):  
Strategic Management ◽  
Competitive Advantage ◽  
Organizational Performance ◽  
Management Accounting ◽  
Organizational Capabilities ◽  
Strategic Management Accounting

scholarly journals Pengaruh Akuntansi Manajemen Strategik dan Kapabilitas Organisasional Terhadap Kinerja Organisasi

2021 ◽  
Vol 5 (1) ◽  
pp. 266
Author(s):  
Zul Azmi ◽  
Isra Desmi Harti
Keyword(s):  
Linear Regression ◽  
Strategic Management ◽  
Multiple Linear Regression ◽  
Organizational Performance ◽  
Research Method ◽  
Management Accounting ◽  
Organizational Capabilities ◽  
Primary Data ◽  
Strategic Management Accounting ◽  
Hotel Managers

This study aims to examine the effect of strategic management accounting and organizational capabilities on the organizational performance of hospitality services companies in Pekanbaru City. The data used are primary data obtained from distributing questionnaires to 120 hotel managers at 50 hotels in Pekanbaru City. The research method used is multiple linear regression. The results showed that partially strategic management accounting and organizational capabilities have a significant effect on the organizational performance of hospitality services companies in Pekanbaru City.

scholarly journals Historical aspects of the origin of strategic management accounting

2021 ◽  
pp. 13-19
Author(s):  
V.P. Gryn
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Future Orientation ◽  
Organizational Capabilities ◽  
Information Support ◽  
Accounting System ◽  
Internal Resources ◽  
Accounting Practice ◽  
Strategic Management Accounting ◽  
Characteristic Features

The necessity of the analysis of historical features of formation of the strategic management accounting has been grounded. The peculiarities of the crisis in management accounting in the 1980s have been determined. The requirements to the management accounting system in terms of strategic cost management have been identified. A significant increase in attention to the problems of development of strategic management accounting (demarcation with classical management accounting, separation of methods, empirical research of accounting practice) since the 2000s has been established. The lack of a unified interpretation of the concept of «strategic management accounting» among Ukrainian and foreign scientists has been identified. Characteristic features of strategic management accounting have been determined (development of management accounting with strategic orientation; external orientation (outward-oriented); future orientation (perspective orientation); application of both financial and non-financial typologies of measurement in focus on internal resources and organizational capabilities). The main purpose of strategic management accounting as the creation of information support to achieve competitive advantages and improve the performance of the enterprise has been grounded.

Association between strategic management accounting facets and organizational performance

2019 ◽  
Vol 14 (2) ◽  
pp. 212-234 ◽  
Author(s):  
Ahmad Mohammed Alamri
Keyword(s):  
Strategic Management ◽  
Financial Performance ◽  
Organizational Performance ◽  
Organizational Context ◽  
Stock Exchange ◽  
Management Accounting ◽  
Data Set ◽  
Content Type ◽  
Strategic Management Accounting ◽  
The Impact

Purpose The purpose of this paper is to develop an extensive conceptualization of strategic management accounting (SMA) facets, as well as to explore the impact of these facets on both financial and non-financial measures of organizational performance (OP). Design/methodology/approach Data are collected from 435 accounting managers working in Saudi companies listed in the Saudi Stock Exchange. The study applies hierarchical regression analysis to test the association between SMA facets and OP. Findings The results show that SMA facets significantly affect OP, assessed in the two major categories of financial and non-financial performance. Research limitations/implications The dominance of companies listed in the Saudi Stock Exchange in the data set limits the generalizability of the findings. Practical implications The present study supports the idea that companies can enhance their OP by adopting some facets of SMA such as the availability of appropriate structural arrangements, supportive resources, adequate information types and usages and good organizational climate. Originality/value The current study expands the conceptualization of SMA in light of organizational context as a set of facets to overcome the polarization found in the existing literature and explores their impact on OP, including non-financial performance, for which empirical evidence is still scant.

The Effects of the Strategy and Goal on Business Performance as Mediated by Management Accounting Systems

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 149
Author(s):  
Nimnual Visedsun ◽  
Kanitsorn Terdpaopong
Keyword(s):  
Strategic Management ◽  
Financial Performance ◽  
Organizational Performance ◽  
Management Accounting ◽  
Business Strategies ◽  
Accounting Systems ◽  
Corporate Strategies ◽  
Management Accounting Systems ◽  
Business Goals ◽  
Strategic Management Accounting

Previous research in the literature often investigated the associations between management accounting systems and the success of organizations. However, little has been done in regard to the association of business strategies, goals, and firms’ performance while having management accounting tools as mediators. Management accounting systems are classified as traditional and strategic management accounting themes. Each theme, of course, implements different accounting tools. This article explores the degree to which, as mediated by management accounting systems, the business strategies and business goals of large Thai manufacturing companies influence their financial and non-financial performance. To gather the data, a survey questionnaire was developed. Of the 1500 companies selected for inclusion in the survey, 205 provided completed and usable responses for a response rate of 13.67%. Structural equation modeling (SEM) was used to analyze the relationships among the variables. The findings shed some light on what the management of a firm could expect concerning organizational performance from their business strategies, business goals, and the implementation of specific management accounting systems. Corporate strategies and corporate goals had a statistical influence on both the financial and non-financial performance of the large corporations in Thailand when mediated via strategic management accounting systems, while there was no influence when mediated by traditional management accounting systems. A greater understanding of the relationships and effects of which mediators should have been employed in organizations to bring forth business strategies and business goals and generate productive results for organizational performance is provided by this research. Choosing the appropriate performance mediators can help achieve corporate strategies and goals.

scholarly journals A PROPOSED MODEL OF THE MEDIATING EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING ON THE RELATIONSHIP BETWEEN PERCEIVED ENVIRONMENTAL UNCERTAINTY AND FIRM PERFORMANCE

2016 ◽  
Vol 4 (1) ◽  
pp. 231-239
Author(s):  
Somayeh Soheilirad ◽  
Saudah Sofian
Keyword(s):  
Firm Performance ◽  
Strategic Management ◽  
Organizational Performance ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Mediating Effect ◽  
Financial Accounting ◽  
Strategic Management Accounting ◽  
Perceived Environmental Uncertainty ◽  
The Relationship

This paper investigates the relationship between contingency factors, strategic management accounting and firm performance. Due to the development and expansion of organizations and their connections to the industrial competition, it is usable that the organization rely more on non-financial information than financial. The management accounting and financial accounting literature have highlighted the important role of perceived environmental uncertainty and strategic management accounting on firm performance. However, unpredictable conditions from external can cause big problems for the company’s decision making process because both of them have effect on firm performance. The aim of this paper is to propose a model of the relationship amid perceived environmental uncertainty on the firm performance by mediating effect of strategic management accounting through review of the related literature. One of the most significant findings to emerge from this review is the identification the contingency factors that improve organizational performance under environmental uncertainty.

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