Management Accounting Systems Research Articles

УПРАВЛЕНЧЕСКИЙ УЧЕТ ЗАТРАТ В ПРОМЫШЛЕННОМ ПРОИЗВОДСТВЕ

This article discusses the main approaches to management accounting of costs for the production of cable-harness products, taking into account technological features. The purpose of management accounting for the costs of the production process is to study information on both the expenditure side and the income side, taking into account the resulting finished product. The process of producing cable products in modern industry is a complex and multi-stage procedure; accordingly, the management accounting system must take into account all technical, technological and economic factors. In the management accounting system, production stages require special attention to every detail of the process, including compliance with all accounting and technological requirements and standards. The article examines the stages of manufacturing cable-harness products, based on production technology, presents the features of management cost accounting in relation to each stage, proposes fundamental approaches to forming a business development strategy for an economic entity in the management accounting system, develops classification characteristics and approaches to carrying out research in management accounting, examples from practice in the relevant production are given.

How Can Vietnamese Companies Benefit from Management Accounting Systems and Supply Chain Integration Under Business Environment Uncertainty?

We develop and test a moderated mediation model to explain how management accounting systems impact supply chain integration and firm performance, and how perceived environmental uncertainty influences these relationships. Partial least squares structural equation modeling was used to analyze the survey data from 158 supply chain firms in Vietnam. Results indicate that the use of management accounting systems increases the extent of supply chain integration, which in turn enhances firm performance. Furthermore, perceived environmental uncertainty moderates the positive associations between the use of management accounting systems, supply chain integration, and firm performance. This study makes several contributions to existing literature. First, it elucidates the role of supply chain integration in promoting partner integration in the Vietnamese context. Second, it reveals the performance implications of the interaction between management accounting systems and supply chain integration. Our findings have important implications for supply chain management because they emphasize the need to develop effective management accounting systems and supply chain integration strategies in the context of environmental uncertainty.

Carbon Management Accounting System and Corporate Environmental Performance: A Conceptual Framework

The growing concern over climate change and the need to address its effects has prompted industries and companies to prioritize reducing carbon emissions. This study proposes an effective Carbon Management Accounting System (CMAS) model that can lead to sustainable Energy Efficiency (ENEFF) and enhance Corporate Environmental Performance (CEP) through sustainable operations. The study extensively reviewed previous research and developed a conceptual framework for the relationship between CMAS, ENEFF, and CEP in the Malaysian Oil and Gas industry. The study also developed two research models extracted from the conceptual framework developed, which are: 1) a carbon management accounting model and 2) a corporate environmental performance model. By using these models, the study directly explores the relationship between CMAS and ENEFF and indirectly explores the relationship between CMAS and CEP through the mediating role of ENEFF. This study provides a foundation for future research to examine both models as an integrated approach to enhance ENEFF and overall CEP in the Oil and Gas industry.

PENGARUH PEMAHAMAN PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI KEUANGAN DAERAH, TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN ENDE

The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount > ttable (4.808> 2.202) and a significant level of understanding of financial management is 0.000 <0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount > ttable (2.239> 2.002) and the significant level of the regional financial accounting system is 0.029 <0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study.

Managerial accounting system between corporate governance and knowledge management

Managerial accounting system between corporate governance and knowledge management

Innovations in accounting in Ukraine: the study of the impact of new developments

Introduction. Effective business management is impossible without establishing an efficient accounting and analytical management system. The effectiveness of modern solutions in the field of financial activity accounting for enterprises is directly related to innovations. After all, those who do not keep pace with modern technologies fall behind in successful business processes. The purpose of the paper is to analyze modern innovative solutions in the field of accounting that are widely implemented in the conditions of rapid digital transformations. Results. The paper examines the features of accounting organization in enterprises under conditions of global information progress. It has been proven that digital transformations today are the landscape for innovations in the field of enterprise activity accounting, including tax planning and financial reporting. From the analysis of scientific literature, it has been established that big data, blockchain technologies, and artificial intelligence prove their functionality and efficiency in accounting business processes. These technologies ensure speed, accuracy, continuity, and security of operational processes. From the systemic analysis of the reviewed scientific literature, there arose concerns that such widespread use of information technologies might displace humans from the labor market, as the volume of information that can be processed by means of blockchain or AI significantly exceeds human physical capabilities. However, in our opinion, such digital transformations will somewhat change the labor market, which will require personnel whose qualifications meet the needs for supporting operational processes based on innovative accounting technologies. Conclusion. The research on the topic of innovations in the field of accounting has provided a clear understanding that the accounting processes of modern business are built on digital technologies. Modern automated technical capabilities are able to optimize, accelerate, and improve the accounting processes at the enterprise. Precisely, modern digital capabilities reliably protect accounting information from unauthorized intrusions into user servers.

Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat

This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.

Moderating Environmental Uncertainty: Management Accounting Systems and Decentralization on Managerial Performance

Competition in the world of business and industry requires company managers to organize organizational systems to make them more effective and efficient. The management and decentralized accounting system implemented by the company as well as uncertain environmental conditions also have an impact on the company. This research aims to analyze the influence of management accounting systems, decentralization, and environmental uncertainty on managerial performance. The population in this research are managers at telecommunications companies in the Papua region. The sampling in this research was a non-probability sampling design with a quota sampling technique obtained using an instrument in the form of 34 questionnaires which were distributed directly. The data analysis method in this research uses Structural Equation Model (SEM)-PLS analysis. The research results show that decentralization can influence managerial performance, but the management accounting system implemented is not able to provide a significant influence on managerial performance. Meanwhile, conditions of environmental uncertainty as a moderating variable are also unable to influence the relationship between decentralization and management accounting systems on managerial performance.
 

Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI)

Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.

A Study on the Impact of Corporate Financial Accounting Management System on Corporate Innovation Under Sustainable Development Strategy

In the complex and changeable macro-economy, the sustainable development of enterprises is closely related to their ability to resist risks. To analyze the influencing factors of listed enterprises’ anti risk ability, this study constructs an indicator system of influencing variables through principal component analysis. The financial risk early warning method based on improved RBF neural network is constructed. Afterwards, the relevance of the indicator system was confirmed by the Kaiser-Meyer–Olkin (KMO) test. And in simulation experiments, it compared the classification performance of the BP neural network and the improved RBF model combined with the clustering algorithm. In the training dataset, the classification accuracy of the BP neural network was 79.6% while that of the improved RBF model was as high as 93.6%. In the 30 test datasets, the BP neural network appeared to have seven false positives. In the 30 test datasets, the BP neural network produced seven false judgments, while the proposed method only had three judgment errors. Several experiments showed that the BGD-RBF financial risk early warning model effectively maintained a high performance in the classification accuracy of enterprise financial status. It is more reliable than the traditional BP neural network method.

RESEARCH ON ASSET MANAGEMENT IN PRIVATE UNIVERSITIES IN CHINA (THE CASE STUDY OF THE YUNNAN COLLEGE OF BUSINESS MANAGEMENT)

The purpose of this study is to examine asset management practices in Chinese private universities using Yunnan College of Business Management as a case study. The study draws on four theoretical frameworks: legitimacy theory, stakeholder theory, agency theory, and resource-based view theory. Qualitative research methods, including interviews and document analysis, are used to collect data from relevant stakeholders, such as administrators, faculty, and students. The study finds that while Yunnan College of Business Management has implemented various asset management strategies, there are still opportunities for improvement in areas such as asset utilization and maintenance. The results also suggest that the university should consider the interests of various stakeholders, including students, faculty, and donors, to improve the legitimacy and sustainability of its asset management practices. Based on these findings, this study recommends that the university develop a comprehensive asset management plan that is consistent with its mission and values, adopts advanced technology for asset tracking and maintenance, and establishes a transparent and accountable asset management system. This study contributes to the literature on asset management in the higher education sector and provides practical recommendations for improving asset management practices in Chinese private universities.

Analysis of Human Competence Influence, Entrepreneurial Characteristics, Information Technology, Management Accounting System, and Environmental Uncertainty on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Pasuruan City, Indonesia

Analysis of Human Competence Influence, Entrepreneurial Characteristics, Information Technology, Management Accounting System, and Environmental Uncertainty on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Pasuruan City, Indonesia

The role of GoJek and Grab sharing economy platforms and management accounting systems usage on performance of MSMEs during covid-19 pandemic: Evidence from Indonesia

This study investigates the influence of MSME actors' characteristics on the use of sharing economy, management accounting system, and financial performance during the Covid-19 Pandemic. Based on a questionnaire survey obtained from 167 respondents, we hypothesize and find that age and non-formal education have a positive effect on the use of the sharing economy. MSMEs that are managed by actors at a young age tend to use the sharing economy to maintain their business. In addition, MSMEs’ leaders that receive non-formal education acquire additional business knowledge encouraging them to use the sharing economy. Furthermore, the use of the sharing economy has a positive effect on Management Accounting Systems usage. Finally, Management Accounting Systems usage has a positive effect on the financial performance. The results of this study provide useful insights into the design of effective MSMEs' mentoring systems and support the Indonesian government program toward empowering MSMEs.

Enterprise Risk Management as Part of the Organizational Control Package: Review and Implications for Management Accounting Research

ABSTRACT Research on enterprise risk management (ERM) has increased considerably in the past two decades. Although management accounting researchers have substantially contributed to these advancements, previous reviews of the ERM literature have not discussed in depth the role of ERM as part of the organizational control package and how management accounting research could build on its research traditions to further our collective understanding of ERM. In this paper, we therefore adopt a management control perspective to critically analyze both quantitative and qualitative empirical ERM research and specifically focus on the integration of ERM in organizational control packages. Taking a complementarity perspective and accounting for the decision-facilitating and decision-influencing purposes of management accounting and control systems (MACS), we recommend several broader avenues for future management accounting research on ERM.

Management Accounting System for Private Universities in China

Management Accounting System for Private Universities in China

The Determinants and Effect of the Incentive Intensity: Empirical Evidence from Japan

This study examines various determinants of incentive intensity and the moderating effect of risk aversion on the relationship between incentive intensity and organisational performance. Prior studies have reported mixed results concerning the determinants of incentive intensity, and few studies have examined the moderation effect. We analysed empirical data from a cross-sectional survey of 600 Japanese organisations that manage foreign subsidiaries. The principal and agency structure can be seen in both participants (HQ and a foreign subsidiary) with the agency problem. The first determinant is environmental uncertainty, which is investigated in two types of uncertainties: market and general business environmental uncertainties. The findings suggest that general business environmental uncertainty is negatively associated with incentive intensity, but the negative effect of market environmental uncertainty on it depends on the prospect of incremental profits. The rest of the determinants are derived from the incentive intensity principle, including some features of management accounting systems. In this study, the effects of the determinants are supported as expected in principle. In particular, the incentive intensity is influenced by the prospect of incremental profits, an agent’s risk preference, and their responsiveness to incentives. As for the moderation effect, the positive effect of the incentive intensity on the performance is decreased by an agent’s risk aversion. Our empirical results explain mixed evidence in previous studies and are consistent with the agency theory.

Construction of Enterprise Asset Management Accounting System Based on Blockchain Technology

Abstract With the continuous development of blockchain technology and the capital market, asset management introduced by blockchain has become the focus of enterprises, and this paper studies the enterprise asset management accounting system based on blockchain technology. By using blockchain technology, an asset management accounting system can be built by combining the cost control and responsibility system. Even though the enterprise asset management mode is designed to be efficient, the evaluation index of blockchain is not accurate. The blockchain enterprise asset management mode is analyzed using the DEA effectiveness model combined with the entropy weight method. Combined with the measured data of blockchain technology, the election phase, throughput, and transaction delay are compared, in which the blockchain technology BFT-Raft has a significant improvement in the election phase, the throughput is increased by 101.2TPS, and the transaction delay is reduced by 200~250ms.Through the analysis of the enterprise asset management and the analysis of blockchain de-also asset management efficacy, in which the coverage rate of blockchain technology and the asset yield increase year by year from 2018 to 2021, and reach the highest value of 0.5785 and 0.3612 in 2021, respectively, indicating that M’s overall asset management efficiency of the company has gradually improved with the coverage application of blockchain technology. In summary, the enterprise asset management accounting system based on blockchain technology in this paper can effectively improve the efficiency of enterprise asset management and is of practical significance for the development of enterprise asset management.

Creating information about business processes of IT-company in management accounting

Introduction. Formation of information about business processes in the management accounting system will help to avoid the deforming transformations of individual processes and sharp dynamic fluctuations in key business performance indicators. For a clear understanding of the need to optimize each process in the management accounting system, there is an opportunity to form a series of indicators that will demonstrate in real time the growth in business value and its real state. For IT companies, it is necessary to take into account the peculiarities of their organization and the construction of business processes, the identification of a series of indicators to identify «bottlenecks» and determine processes that need optimization and reengineering. The purpose of the study is to explore and analyze methods of creating information about business processes in IT companies.
 Research methods. To conduct scientific research in the article, the following were used: monographic analysis to study scientific works on the topic of research; critical analysis – assessment and comparison of approaches, methods, and results of previous studies; case study methodology – studying the practice of management accounting in IT companies; data analysis and statistical analysis, content analysis, and expert evaluations to obtain results.
 Results. The article highlights the processes of analysis and description of business processes, identification of key performance indicators, and integration of technologies for optimizing work. In the management accounting system, it is proposed to introduce a coefficient measure of business size, evaluate different product models, predict increases/decreases in efficiency, forecast the impact of the external environment, and form relevant information for managerial decision-making.
 Prospects. Promising directions for the development of research are issues of effective resource management, methodologies for systematic analysis of business processes, and improvement of strategic planning.

경영환경, 경영전략, 경영혁신이 전략적 MAS의 이용 및 MAP에 미치는 영향

[Purpose]This paper analyzes the impact of corporate management characteristics, including the business environment, business strategy, and business innovation, on the utilization of strategic MAS and MAP. [Methodology]For the research methodology, we used SPSS 25 to verify Cronbach's alpha values and conducted an exploratory factor analysis for validity testing. We also examined the correlation between variables using Pearson's correlation coefficient. Furthermore, we performed confirmatory factor analysis using AMOS and conducted structural equation modeling for hypothesis testing. [Findings] The results of this study, firstly, that environmental uncertainty, differentiation strategy in business strategy, and advanced production technologies and management innovation methods in business innovation have a significant impact on the utilization of strategic MAS. Secondly, the utilization of strategic MAS was found to have a significant impact on MAP. [Implications]This study is significant in considering various corporate management characteristics simultaneously in relation to the utilization of management accounting systems and the performance of management accounting personnel.

EFFECTIVENESS OF INFORMATION SUPPORT FOR MANAGERIAL COLLABORATION AMONG HOSPITALITY INDUSTRY ENTERPRISES

The management accounting tools that are used in management activities and the main factors that are necessary for successful management accounting are analyzed. The goal we set in preparation of our article, is to reveal the main aspects of the organization of the effectiveness of the management accounting system as a source of information support for the process of management decision-making, the identification of problems that arise in the process of formation and functioning of this system, and the advantages it provides to the hotel business enterprise. The main requirements for information in the management accounting system and their influence on the definition of the concept of "management accounting" are outlined. It was found that the definitions presented in Table 1 have in common that the main task of management accounting is to provide unbiased information necessary for making management decisions by the relevant management units of the enterprise. The content of management accounting and methods of its implementation are presented schematically. The organization of information support of the hotel business is considered in the example of hotel "A" and the information equipment of hotel "A" is studied, in particular 14 personal computers that are combined into one network. The efficiency indicators of the information service of the hotel business are analyzed and it is determined that the highest consumer satisfaction with information support corresponds to the service providing telecommunication services, security service, and engineering service, and in turn, indexing the degree of consumer satisfaction with the information base will allow formalizing the organizational work of the hotel based on needs and expectations, and this will make it possible to select strategic alternatives to improve the quality of the hotel enterprise. The effectiveness of information support of managerial collaboration among hospitality industry enterprises has been analyzed, measures have been developed to intensify the management activities of Hotel “A” based on the use of information systems and technology. It was proved that they are effective and can be implemented in the activities of the hotel business.