Management Accounting Information System Research Articles

How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making

This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organizational reputation and manager's understanding of financial and non-financial information. finance is in line with the increasing commitment of the management in the company. Furthermore, this study states that management commitment influences the success of management accounting information systems and their implications for manager decision making. The Lisrel SEM modeling results confirm that management's commitment to the success of management accounting information systems and their implications for managerial decision making have a significant effect.

Management accounting of agricultural production: improving planning and standardization of costs in the management information system

The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values ​​by changing each specific cost item.

Analysis of Quality of Management Accounting Information System to Improve the Implementation of Good Corporate Governance Principles (Case of Sharia Commercial Banks in Bandung City)

The main causes of bank failures include: poor bank management, too risky to take risks, and a lack of supervision which is conducted on fraud and embezzlement of funds. One way to overcome this is to improve the quality of management accounting information system (KSIAM) and the application of Good Corporate Governance (GCG) principles in banking institutions, one of which is sharia commercial banks. But in reality, there are still Sharia commercial banks that have poor KSIAM, which is characterized by there are still many complaints from users of the banking service information system, as well as the weak implementation of GCG principles as it is indicated by many cases of deviations in the form of fictitious customer financing facilities. This study aims to explain KSIAM and the application of GCG principles and to analyze KSIAM in improving the application of GCG principles in Sharia commercial banks in Bandung city. The research method is a case study and analytical descriptive with quantitative approach. Data collection techniques were carried out by distributing questionnaires and interviews. The study results showed that KSIAM at Sharia Commercial Banks in Bandung city is included in good categories. The GCG implementation in Sharia Commercial Banks in Bandung city is included in the very good category. Furthermore based on a descriptive analysis of the study results, it showed that KSIAM is able to improve the application of GCG principles in Sharia Commercial Banks in Bandung city. Keywords: Quality of Management Accounting Information Systems, Application of GCG Principles and Sharia Commercial Banks DOI: 10.7176/RJFA/11-6-10 Publication date: March 31 st 2020

Factors that Influence Decision Making through the Application of Management Accounting Information Systems

Factors that Influence Decision Making through the Application of Management Accounting Information Systems

Accounting information technology and village finance management in Indonesia

The purpose of this paper is to examine (1) The effect of accounting information technology on management accounting Information Quality (IQ), and (2) The effect of management accounting IQ on village ϐinance management, and (3) The effect of Act of Republik Indonesia (RI) Number 6/2014 on village ϐinance management. This study population uses the villages in Indonesia. The questionnaire as primary data is statistically processed and tested using Structural Equation Model Partial Least Square (SEM-PLS). The result of this study provides empirical evidence that the implementation of accounting information technology has a positive and signiϐicant effect on management accounting IQ. The v accounting information technology has a positive and signiϐicant effect on village ϐinance management. The more quality of the information generated by information technology application, the better the village ϐinance management (transparent, accountable, participative). The implementation of Act Number 6/2014 about The Village has a positive and signiϐicant effect on village ϐinance management. The implementation of Act Number 6/2014 is reϐlected by being implemented the strategy, organization, movement, leadership, and reasonable control so that it will create transparent, accountable, and participative village ϐinance management. This result implies that villages must implement a high-quality management accounting information system to produce quality information to improve village ϐinance management. The novelty of this research is to give empirical proof about information technology and quality of management accounting in the village as the public sector, which is essential to create transparent, accountable, and participative village ϐinance management.

What Business Strategy Does and what Management Accounting is Pursuing: A Logistic Regression Analysis

Purpose: The aim of this study is to determine whether the time period of business operation, business size, and management accounting tools are predictive of business strategy, customer intimacy, and operational excellence or product leadership. Design/Methodology/Approach: Multiple logistic regression assessed the relative importance of each factor to each category from 400 participants of SMEs. Findings: The evidence suggests that managing customers’ relationship, product or service cost information, and budgeting are aligned factors for the companies that adopt customer intimacy strategy whereas, budgeting and product or service cost information are the factors for operational excellence strategy. However, product or service cost information provides direct relationship in which the factor increases the likelihood of a positive answer than budgeting and managing customers’ relationship in which the factors decrease it, although all of the three factors are significant for the company that adopts product leadership strategy. The findings proved that product or service cost information was useful to all types of customer value proposition and the appropriateness of management accounting information system depends upon the strategies and managerial business assumptions. Practical Implications: The implementation of strategy is crucial because it requires decision making that needs to be aligned to the company’s goals and strive to deliver positive impact to target customers. Originality/Value: This study provides an indication of the appropriate category, and the positive and negative contributions of different factors for each strategy.

PENGARUH STRATEGI MASS CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN BIRO WISATA DI KOTA BANDA ACEH)

This study aims to (1) Analyze the effect of the application of mass customization strategies on company performance through the characteristics of management accounting system that are broad scope, (2) Analyze the effect of applying mass customization strategies to company performance, (3) Analyze the effect of applying mass customization strategies to the use of management accounting system information that is broad scope, (4) Analyzing the effect of the use of management accounting information systems that are broad scope on company performance. The population of this research is 126 travel companies in Banda Aceh. The sampling technique in this study was using purposive sampling techniques. This research is a study that uses primary data for his research. Primary data obtained through the distribution of questionnaires to respondents. In this study data analysis will be carried out using path analysis. The conclusions generated from this study are (1) Indirectly mass customization through the characteristics of management accounting system information has a greater positive influence on company performance, (2) Mass customization strategies have a positive influence on company performance, (3) Mass customization strategies provide positive influence on the characteristics of management accounting system information, (4) Characteristics of information management systems that are broadscope that have a positive influence on company performance

Penerapan sistem informasi akuntansi manajemen terhadap pengendalian kualitas produk pada Holland Bakery Manado

Holland Bakery is a brand for modern bakery franchise networks with premium quality. Holland Bakery was first established in 1987 in Jakarta, under the auspiece of PT. Mustika Citra Rasa. Holland Bakery is the only Disney character licensee bakery in Indonesia. Holland Bakery has 22 branches that manage more than 400 outlets and will continue to be expanded nationally to other cities. The purpose of this research is to analyze the application of Management Accounting Information System to Product Quality Control in Holland Bakery Manado. This type of research is qualitative descriptive research. Based on the result of research that has been done, in the process of applying Management Accounting Information System to Product Quality Control in Holland Bakery Manado, researchers found their application of Total Quality Management in their business activities. With the exixtence of TQM in its business processes, the company can run smoothly and show positive results for the company.

Merytoryczna pojemność rachunkowości zarządczej a raportowanie zrównoważonego rozwoju

Objective: To verify the usefulness of management accounting in reporting on sustainable development.Research Design & Methods: A management accounting information system was described using GMAP standards. The scope of information required for reporting of sustainability development was determined on the basis of GRI. The empirical study used the Delphi method.Findings: The research shows that the highest importance of management accounting was ascribed to reporting on the organisation’s activities, its stakeholders, and the direct economic impact on the environment. Reporting on working conditions and impact on the local community were rated slightly lower, while other areas came in as “fairly significant”, the lowest level of the three.Implications / Recommendations: Management accounting can be useful in reporting on sustainable development, determined on the basis of GRI.Contribution: The article confirms the usefulness of management accounting in reporting on sustainable development. This is important from the point of view of social systems theory, where the topic remains poorly described, as well as in practice, particularly at large global organisations, which are increasingly using modified managerial accounting tools in this area.

Providing Managerial Accounting Information in the Presence of a Supplier

This paper identifies a novel effect which is crucial for the design of a management accounting information system. In contrast to prior literature, we explicitly model the firm's relationship to a supplier. We show that in addition to the previously identified trade-off – benefits of more information versus indirect or direct (agency) costs of information acquisition – another effect occurs: the input price effect. This effect influences the optimal design of the management accounting information system and changes the regimes where information acquisition is optimal for the principal. Also, in case of endogenous input prices we demonstrate that – perhaps surprisingly – paying an information rent to the agent can be beneficial because it works as a commitment towards an over-charging supplier to exploit the input price effect.

Management accounting information system for block parquet manufacturing

The article deals with a management accounting information system (MAIS) for block parquet manufacturing. The presented solution ensures the implementation of the accounting policies adopted at a particular enterprise for raw material (round timber), work-in-process (parquet friezes) and finished products (block parquet) within a single MAIS on the basis of a logistic approach. Applying design patterns and modular architecture of the MAIS simplifies the process of its adaptation and configuring. Utilizing the proposed MAIS at a block parquet manufacturing enterprise allowed introducing effective measures to reduce industrial wastes and improve the quality of the finished product.

PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH)

The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.

ІНФОРМАЦІЙНА СИСТЕМА УПРАВЛІНСЬКОГО ОБЛІКУ ЯК СКЛАДОВА СВІТОВОГО БІЗНЕС-ПРОСТОРУ: ДОСВІД СХІДНОЄВРОПЕЙСЬКИХ КРАЇН

The article explores the representation of managers regarding the management accounting information system at enterprises operating in Eastern Europe. The starting point was that accounting practices have the same tendency in most countries. The nature of the discrepancy in the interpretation of data obtained through the operation of this system between the "providers" of this data and the main users is studied. The factors that determine the subjectivity of the attitude to the initial data of the M.A.I.S. are analyzed. Emphasis is placed on analyzing the perception of IMI among Hungarian, Romanian and Ukrainian managers. In order to present the results, the authors applied the elements of the D&M information system success model, the concept of perception influencing the assessment of the MIS, and the findings of similar studies in the EU countries concerned. To achieve the main goal of the study, the collection of necessary data was carried out in the form of an online questionnaire of a target group of workers at Ukrainian companies, which, in turn, operate in various regions, various sectors of the national economy, have different sources of financing and the amount of capital as a whole. In order to cover a sufficient amount of information provided in the work, the authors used the results of a similar study conducted by Romanian scientists in the EU countries represented. The results of the survey revealed a shift in the emphasis of demand for information in financial reports among representatives of management personnel towards traditional financial accounting. The wording of these conclusions is due to a pre-conducted cluster analysis of grouped data regarding M.A.I.S. users by factors that form their particular relationship to this system. An analysis of the perception of selected types of information has made it possible to identify those managers who use traditional, financial information and those who use more qualitative information for management processes. It should be noted that non-financial information is more useful in a dynamic environment or for companies implementing innovative concepts such as Just in Time and Total Quality Management. Keywords: management accounting, information system, management, cluster analysis, Eastern Europe.

ЭФФЕКТИВНОЕ УПРАВЛЕНИЕ ГЕОЛОГОРАЗВЕДОЧНЫМИ ОРГАНИЗАЦИЯМИ НА ОСНОВЕ УПРАВЛЕНЧЕСКОГО УЧЕТА

The article is devoted to the analysis the problems of domestic exploration industry in new economic conditions, in mutual relation with the possible practical implementation of theoretical developments of management accounting, to find possible ways to revive the industry. The aim of the article is to argue the necessity for standardization of management accounting in exploration organizations as a platform for the institutional environment and to consider possible solutions to the problem. The issues of improving management accounting are in the focus of attention of the international scientific community, which in today”s conditions have acquired special significance for domestic accounting. The author has investigated the current state of the industry and made recommendations for strengthening the management technology, based on the management accounting information system. Based on the analysis of the distinctive characteristics of management accounting, in mutual connection with the development of the geological industry, the necessity of putting management accounting in the institutional subjects of this industry and its standardization, acting as an activator of activity, is substantiated. Addressing the issues facing the institutional subjects of exploration depends on the viability of the management accounting system, which can have a positive impact on the competitiveness of the Russian geological industry. In this context, the dispositivity and compilation of management accounting is emphasized, using analytical methods of observation, measurement, synthesis and classification. The author comes to the conclusion that it is necessary to set up a management accounting system and its standardization in the institutional subjects of geological exploration. The article forms the author’s approach to the requirements characterizing the standard of management accounting; its possible elements are considered as an internal regulator of the activity of a geological exploration subject.

The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance

PurposeThe purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP).Design/methodology/approachThe population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsAn innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.Originality/valueThe originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.

DETERMINING THE MODERATING EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY - MANAGEMENT ACOUNTING INFORMATION SYSTEMS RELATIONSHIP IN INDONESIA MANUFACTURING COMPANIES

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decentralization. MAIS is design to provide chief executive officers information to make decision, planning, and controlling was defined in terms of the extent to which managers use time information characteristics ofbroad scope, timeliness, and aggregation in manufacturing finns. The study of 158 chief executive officers that have responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Kerawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MA S information moderated by decentralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization

Managers’ perception of the management accounting information system in transition countries

The aim of this study is to investigate the perception of managers from transition countries, as regards the management accounting information system. The research was conducted between May 2015 and March 2016 among businesses operating in Poland and Romania. The data were processed by means of cluster analysis. The findings indicate that the financial information used in operational management is highly rated by managers. Of the three profiles of managers distinguished, those defined as supporters and neutrals dominate in both countries.

The Influence of Social Dimension, Financial Flexibility Dimension and Environmental Dimension (Triple Bottom Line) on The Management Accounting Information System in Regional General Hospitals in East Java Province

The core of Management Accounting Information System (MAIS) is a process; determined by activities such as collecting, measuring, storing, analyzing, reporting, and managing information. MAIS is useful for decision making and performance evaluation in manufacturing companies, trading and service. Today, wise business is the one that balances the financial, social and environmental aspects (Triple Bottom Line/TBL). Based on this phenomenon, the study entitled The Influence of Social Dimension, Financial Flexibility Dimension and Environmental Dimension (Triple Bottom Line) on the Management Accounting Information System in Regional General Hospitals in East Java Province was conducted. The population in this study was 183 work units in 4 (four) Regional General Hospitals (RSUD) of East Java Provincial Government. This research belongs to the positivism paradigm, thus hypothesis testing is an important stage. SPSS was employed to test the validity and reliability of the questionnaire. For the model (outer and inner model) testing and hypothesis testing, Variance-Based SEM, PLS (smart PLS 3.0) was used. Hypothesis test results showed that: 1) The financial dimension had a significant effect on MAIS; 2) The financial flexibility dimension had a significant effect on MAIS; 3) The environmental dimension had a significant effect on MAIS.

The Implementation of Good Corporate Governance: Required Quality of Management Accounting Information System? (Empirical Evidence on Sharia Banking Institutions in Bandung City, Indonesia)

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Influence of Characteristics of Management Accounting Information Systems to Managerial Performance with Variables of Business Strategy Modernations and Uncertainty Duties in Banking Companies in Aceh Province

The purpose of this study is to examine the influence of management accounting information system characteristics to managerial performance with business strategy moderation variable and task uncertainty in banking companies in Aceh Province. in this study was taken as many as 50% of the total population of 241 by using the method of Simple Random Sampling to obtain a sample of 120 respondents. The results showed that the characteristics of management accounting information system have positive and significant influence to managerial performance. Business strategy has a significant and positive effect on managerial performance. Task uncertainty has a significant and negative effect on managerial performance. The interaction of management accounting information system characteristics with business strategy has a significant and positive effect on managerial performance. The interaction between information management accounting system characteristics with task uncertainty has a significant and positive effect on managerial performance.