Management Accounting Systems Research Articles

CONTENT AND IMPORTANCE OF MANAGERIAL ACCOUNTING POLICIES IN THE DECISION-MAKING PROCESS

At the present moment, the entities are operating under conditions of tough competition, which imposes the need to organize a viable management accounting system. Currently, in most of the entities in the Republic of Moldova, managerial accounting is not kept or only unreliable attempts are made to organize it. The created situation can be explained by the lack of a basis and some methodological recommendations regarding its organization. In this context, it is proposed to develop at entity level a managerial accounting policy that would include three key compartments: organizational, technical and methodological. The article proposes the basic elements that must be included in each of its compartments. As a result, the managerial accounting policies will help to ensure the efficient management of financial resources by internally regulating the principles, methods and procedures used to record, report and analyze accounting information needed by management in the decision-making process.

The Influence Of Management Accounting System On Managerial Performance In The DPRD Of South Sulawesi Province

This research aims to determine the influence of the Management Accounting System on Managerial Performance in the DPRD of South Sulawesi Province. The method used in this research is a quantitative method obtained from questionnaires distributed and linked to the problem being studied. The population in this study were employees of the DPRD of South Sulawesi Province. The sample in this study was 100 respondents using the Slovin formula. Data collection was carried out by distributing questionnaires and the data source used was primary data. The research instrument used in this research used the Likert scale method. Data was processed using the IBM SPSS V.25 application. The data analysis technique in this research uses simple linear regression analysis. The research results show that the management accounting system has a positive and significant effect on managerial performance with a significance value of 0.000 (<0.05). So it can be concluded that the management accounting system is the for achieving managerial performance

Management accounting change in merger and acquisitions: a multiple-case study

PurposeDespite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.Design/methodology/approachThe study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.FindingsThe findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.Originality/valueTo the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

The Value Attribution Solution: A Novel Approach to Financial Allocation and Performance Evaluation in Organizations

This paper introduces the Value Attribution Solution , a novel approach to financial allocation and performance tracking that enables organizations to monitor and allocate both costs and revenues at an unprecedented level of detail. By leveraging advanced data integration techniques and multi-dimensional analysis, the framework provides organizations with real-time insights into value creation and resource utilization across various operational dimensions. This research presents the theoretical foundations of the solution, details its methodology and implementation process, and discusses its potential impact on organizational performance and decision-making. Through a series of case studies and empirical analyses, we demonstrate the solution's effectiveness in enhancing financial performance, operational efficiency, and strategic planning across diverse industries. The solution represents a significant advancement in management accounting and financial control systems, offering a powerful tool for organizations seeking to optimize their resource allocation and value creation processes in an increasingly complex and dynamic business environment.

Rancang Bangun Website Layanan Muggle Cloud Terintegrasi dengan WHMCS & Tidio LiveChat

This study aims to design and develop the Muggle Cloud service website integrated with WHMCS (Web Host Manager Complete Solution) and Tidio LiveChat. The background of this research is the need for a hosting platform that can manage hosting services, payments, and customer support effectively and efficiently. Many hosting companies currently face difficulties in integrating account management systems, payment processes, and customer support, resulting in suboptimal services for users. The purpose of this research is to develop an integrated system that can solve these problems by providing a website that facilitates hosting service management and supports real-time interaction between customers and technical support. The method used in this research is the Waterfall software development model, which includes the stages of requirement analysis, system design, implementation, testing, and maintenance. Data were collected through literature studies, interviews with related parties, and analysis of existing systems. The results of the research show that the integration between WHMCS and Tidio LiveChat on the Muggle Cloud platform successfully provides an effective solution for managing hosting services and customer support. The implementation of this system not only simplifies administrative and payment processes but also increases responsiveness to customer needs and inquiries through live chat features. The conclusion of this research is that the integrated system can improve operational efficiency and customer satisfaction in hosting service companies and make an important contribution to the development of integrated hosting service management technology.

PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, MOTIVASI KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA MANAJERIAL

This study aims to see the effect of management accounting information systems, work motivation, and job satisfaction on the managerial performance of managers and supervisors who work at hotel service companies in the city of Bengkulu. This study uses a quantitative approach. Respondents in this study are managers and supervisors who work in five-star hotels in Bengkulu. The sample selection in this study using purposive sampling. Sources of data in this study using primary data with a questionnaire. Data analysis using multiple linear regression analysis using the SPSS program.The results of this study indicate that there is a positive effect of management accounting information systems, work motivation, and job satisfaction on managerial performance, which means that the better the application of management accounting information systems, providing work motivation, and job satisfaction can improve managerial performance.Theoretically, the results of this study support the contingency theory which states that in carrying out their duties, managers need conformity to be able to implement a particular strategy. Contingency theory is a theory that is used as an analysis tool for forms and systems of management accounting, work motivation, and job satisfaction that are useful for providing information to companies, one of which is information to be able to face competition.The limitation in this study is the reduction in the sample because most of the hotel service companies in the capital city are temporarily closed, thus narrowing the results of this study to the number of samples that do not include all hotels in Bengkulu City.

Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado)

Good interaction between the management accounting system and decentralization will give positive results to the manager's performance due to the alignment of information and decision-making that can improve the company's performance. The purpose of this study to find out the effect of decentralization on manager performance mediated by management accounting system on dealerships and showrooms in Manado City. This study used an extended multiple regression analysis model with an analytical path model. The results of decentralization research directly affect the significance of managerial performance. It means that the greater the degree of delegation of authority and responsibility of top management to middle and lower managers in the form of decision-making, the higher the managerial performance. Decentralization has a significant effect on the management accounting system, but the management accounting system has no significant effect on the manager's performance. From these results, the management accounting system was unable to mediate the influence of decentralization on manager performance.

The role of non-human actors in the acceptance of management accounting: the case of a Moroccan public establishment

Like private companies, public service establishments are seeking to improve their performance by adopting management control tools. However, their acceptance in this context raises specific challenges. Unlike the private sector, where profitability is often the main driver for the acceptance of such tools, the public sector has to deal with more complex organizational dynamics involving many actors. This article examines the reasons underlying the acceptance of a management control tool, in particular a management accounting system, in the Moroccan public sector. The research is based on a qualitative case study carried out in a Moroccan public establishment that recently introduced a management accounting system, using the Actor-Network Theory (ANT), also known as the translation theory, developed by Callon and Latour in the 1980s. Traditionally mobilized to analyze the innovation diffusion process, this approach is used in our research to study the pre-adoption, or ex-ante, phase of innovation introduction. The results of this study highlight the complex dynamics of management accounting acceptance in the Moroccan public sector, showing how non-human actors play a crucial role in the pre-adoption phase of management control instruments. Our research reveals the decisive influence of the tax variable, as a non-human actor, on the acceptance of the management accounting system. This link between taxation and management accounting is a significant contribution, particularly due to the lack of studies on legal and fiscal variables in management control. These results underscore the importance of considering both non-human and human actors equally in the translation process (generalized symmetry).

Organization of electronic document flow in the management accounting system in a telecommunications company

Organization of electronic document flow in the management accounting system in a telecommunications company

INFLUÊNCIA DOS PROGRAMAS DE EXCELÊNCIA NA UTILIZAÇÃO EFICAZ DOS SISTEMAS DE CONTABILIDADE GERENCIAL: UM ESTUDO DE CASO

Objective: To analyze how Excellence Programs in the food industry influence the Management Control and Accounting System (SCCG) of a Food Distributor in Northern Minas Gerais. Relevance/originality: Managerial accounting has evolved due to technological advancements and the new needs of managers, making organizations more competitive. An Excellence Program is a tool that seeks the continuous improvement of an organization’s internal processes. Methodology/approach: Qualitative research using content analysis. Internal company documents were studied, semi-structured interviews were conducted with employees, and the observation method was used. Three excellence manuals from suppliers, one internal excellence manual from the Distributor, and interviews with eight employees from different sectors were analyzed. Main results: The Excellence Program proved to be crucial for the distributor, providing a holistic view of the processes for senior management, directors, and managers. It facilitated daily control and organization, encompassing control, organization, strategy, and training. Theoretical/methodological contributions: The research highlights the importance of an Excellence Program as a management tool, assisting in the adoption of better accounting practices and more informed decision-making. Social/management contributions: The study reinforces the relevance of Excellence Programs for improving the quality of financial information, making it more accurate, clear, and reliable, which is essential for effective organizational management.

Особливості управлінського обліку витрат на маркетинг та збут в сільськогосподарських підприємствах

The study is particularly relevant as it aims to highlight the crucial role of management accounting in agricultural enterprises. The study involved the use of a set of the following methods: bibliographic (collection and analysis of existing literature in the direction of the study); analysis and synthesis (analysis of existing approaches to the methodology and classification of marketing costs and sales costs); logical generalization (regarding proposals for improvement of account 93 “Sales expenses” and item 50 of the current year). Management accounting, a key component of the accounting system, plays a vital role, with the share of accounting information in the management accounting system being about a third. The costing process involves using a set of tools for collecting, analyzing and making recommendations on marketing and sales costs, so the following methodological approaches for the management process should be applied: marketing management and sales management. These methodical approaches enable us to determine the disadvantages and advantages faced by management. Moreover, marketing management can be detailed according to various aspects, and more in-depth work can be carried out in their section. However, this is likely only for large agricultural enterprises (primarily agricultural holdings) with numerous staff and departments. It is suggested to use a system of indicators to determine the effectiveness of marketing and sales of products: the cost of attracting a customer, the lifetime value of a customer, the average revenue from one user, the value of a customer for the entire period, the return on investment in marketing and the return on product sales. Accounting for management needs according to the indicator “Costs for sales” is kept on the account of the same name 93. This account is intended only partially to disclose marketing costs regarding customer product delivery, promotions, fairs, exhibitions, etc. Therefore, based on today’s needs, many scientists recommend making corrections to account 93 not only in terms of its name, but also in its contents. For improvement, the following name of account 93, “Marketing and sales expenses,” is proposed with the following analytical accounts: 931, “Marketing expenses,” 932, “Sales expenses,” and 933, “Other expenses.” It is recommended, if necessary, that the proposed sub-accounts be detailed by spending areas for the needs of the accounting staff. It is also suggested to add to f. 50 s.g. new indicators, in addition to sales costs (column 14), included in the cost of goods sold: marketing costs (column 13) and other costs (column 15). Keywords: management accounting, management, marketing costs, sales costs, agricultural enterprise.

Discerning interrelationships among management accounting systems, organizational variables, and managerial performance

In today’s global market, information plays a determinant role in the competitiveness of business organizations. Information systems have become essential resources in daily management, strategy development, and implementation. In this context, management accounting systems (MAS) have undergone substantial changes to adapt to new technological and environmental realities and have become an increasingly valuable instrument to support managers’ decision-making processes. Nevertheless, managers may not effectively leverage the information provided by MAS to enhance the quality of their decisions and, consequently, their overall performance. Discrepancies in research outcomes suggest a potential oversight in analyzing other organizational variables through which MAS might impact managerial performance. Based on an extensive literature review, we identified a scarcity of recent research focusing on three variables that could potentially mediate the relationship between MAS and managerial performance. These variables are intricately linked to people-oriented aspects and include the accountants’ involvement in strategy formulation, implementation, and monitoring, user satisfaction with the information supplied by MAS, and the decentralization of decision-making processes. To address this gap, we used the finite mixture - partial least squares (FIMIX-PLS) to discern the interrelationships among the variables in the research model. The results highlight how the interaction between firm characteristics can enhance the use of MAS in managers’ decision support and consequently improve their performance. This research provides relevant theoretical contributions to the debate about different organizational environments and their influence on MAS effectiveness. It also offers managerial implications for business organizations that need to design, implement, and use management accounting systems.

Transparency of Regional Budget and Expenditure (APBD) through the Optimization of E-Budgeting Implementation

The implementation of budgetary reform in local government budgeting is often viewed as lacking a structured system. This is marked by low transparency and accountability in the management of local budgets. Financial management systems that contradict the principles of good governance necessitate transparency and accountability in all areas of government. The advent of e-budgeting is evidence of the utilization of e-government programs in Indonesia. E-budgeting is expected to be a solution for enhancing transparency and accountability in local budget management. With e-budgeting, the public can more easily access information about budget allocations and their usage. Public participation is also anticipated to increase, allowing for more effective oversight of local government budgets. This transparency not only supports the improvement of financial management at the local level but also contributes to the enhancement of public service quality. Therefore, the implementation of e-budgeting is expected to strengthen good governance and increase public trust in local governments. Active public participation and high transparency are key to realizing a more efficient and accountable local budget management system.

Analysis of The Implementation of Environmental Costs Case Study at Banjarmasin Islamic Hospital

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp. 677,646,500 and Rp. 459,521,600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that the hospital had been responsible for maintaining environmental health.

Practices of Management Accounting Techniques in Service Sector Public Enterprises in Nepal

Management accounting is the act of making sense of financial and costing data and translating that data into useful information for management and officers within an organization. This research aims at examining the practice of management accounting and the major difficulties in applying management accounting tools in the public enterprises of the service sector of Nepal. It also tries to assess the impact of management accounting system on the performance of sampled organizations. The specific survey research has been followed with a descriptive-analytical approach. A structured questionnaire was used to collect primary data from the respondents which were analyzed by the multiple correlation and regression model. The study employed simple judgmental sampling procedure to draw the samples. Out of the seven public enterprises in Nepal that operate in the service sector five were selected as the samples. The results revealed that there is a significant impact of management accounting systems on organizational performance. The study suggested to implement the effective managerial tools and techniques a separate managerial accounting department should be established within an organization. The study also recommended that academicians who have better knowledge about MA tools and techniques should put in the effort to develop environmentally friendly tools and techniques into practice and also to keep management accounting information system. It helps to keep them informed from time to time about every aspect of MA and its application.

Contemporary Management Accounting System Practices and Managerial Performance of Nepalese Commercial Banks

Contemporary management accounting systems provide managers with the necessary organizational performance in commercial banks. The study examines the adoption and influence of contemporary management accounting system practices (CMASPs) on managerial performance within commercial banks in Kathmandu Valley, Nepal. The study treats costing, budgeting, strategic analysis, decision-support information, and performance measurement as independent variables, with managerial performance as the dependent variable. Employing descriptive and causal-comparative research designs alongside convenience sampling, the study gathered primary data from selected twenty Nepalese commercial bank branch managers and deputy managers using structured survey questionnaires rated on a 5-point Likert scale. Analysis encompassed descriptive statistics, and inferential statistics including mean, standard deviation, skewness, kurtosis, and structural equation modeling (SEM) via Path Analysis. The study reveals that CMASPs function effectively, positively affecting managerial performance. These findings highlight the significance of CMASPs in achieving superior managerial performance within Nepal's commercial banking industry, offering actionable insights for bank managers and policymakers aiming to optimize performance through effective CMASPs. Future research directions could explore these management accounting system practices across different sectors and investigate advanced MAS practices and technological integration.

Развитие финансового и управленческого учета для повышения эффективности отрасли садоводства

Abstract. The purpose of the study is to develop approaches to the construction of accounting and information support for the production management system of planting material for horticulture. Methodology and methods. The methodological basis was a systematic and integrated approach to the study of the problems of accounting in horticultural organizations. Both general theoretical, universal, and specific research methods were used (monographic method; analysis and synthesis; statistical-economic, computational-constructive and accounting modeling method). Results. The article shows that in order to reduce import dependence, horticulture on an innovative basis has been intensively developing in recent years. The drastic changes taking place in the development of the horticulture industry necessitate a revision of the approach to managing this industry. At the same time, the construction of an adequate management system for the sustainable development of fruit and berry production is impossible without relevant accounting and information support for all management functions. The current state and development trends of the horticulture industry in Russia as a whole and in the Voronezh region are considered. The analysis of the dynamics of the laying of gardens and nurseries in the region is presented. It is proved that one of the key factors in the development of horticulture is the production of high-quality domestic planting material. The assessment of state support for the planting and cultivation of seedlings and young gardens was carried out. The conclusion is made about the inconsistency of the existing accounting and management accounting system for the cost of nursery products with the tasks of the management system. The scientific novelty lies in the adaptation of financial accounting methods to the requirements of federal accounting standards, among which accounting models are proposed for reflecting the facts of economic life on accounting accounts in the context of using various methods of evaluating seedlings; the development of methods and systems of managerial accounting of nursery costs in relation to options for the organization and technology of production of seedlings and modern conditions of functioning of agribusiness in horticulture; justification approaches to budgeting the cost of seedlings.

УПРАВЛЕНЧЕСКИЙ УЧЕТ: ИНВЕСТИЦИИ И ОПРЕДЕЛЕНИЕ ФАКТОРА КОНКУРЕНТОСПОСОБНОСТИ И КОНКУРЕНТНЫХ ПРЕИМУЩЕСТВ

This article discusses the main directions of management accounting research, taking into account the determination of the competitiveness factor and competitive advantages of an economic entity. The purpose of management accounting is to study information taking into account investment obligations, determine the competitiveness factor, and competitive advantages. The work proposes a classification (grouping) of factors influencing business. It is in the context of such factors that monitoring activities and management accounting studies should be carried out to determine competitiveness and competitive advantages. It is concluded that all business factors studied by the management accounting system are interdependent and interconnected. By studying, analyzing and controlling them in the management accounting system, a business gets the opportunity to control and improve its level of competitiveness.

Approaches to determining the cost of laboratory tests

Background. Determining the cost of laboratory tests is a significant factor in the context of economic analysis and management of clinical diagnostic laboratories. Information about costs allows medical organizations to plan operational activities more efficiently, optimize resource utilization, and exercise control over expenditures. These measures are aimed at improving the financial position and enhancing the operational efficiency of the laboratories.Objective: to review various methods for calculating the cost of laboratory tests.Material and methods. The study included the collection and analysis of publications on calculating cost of laboratory tests, determining their prime cost in PubMed/MEDLINE and Google Scholar databases, as well as in Google and Yandex search engines for similar “cost laboratory test” query. The regulatory documents of the Russian Federation in this area were considered.Results. For calculating the prime cost of laboratory tests such methods as direct costing, regulatory prime costing, total prime costing, activity-based costing (ABC), standard costing, costing for base service, department costing, cost-volume analysis are used. The ABC and standard cost methods provide the most accurate assessment of the impact of various factors.Conclusion. The approaches established by regulatory documents do not contradict each other and represent the implementation of total costing method. At the same time, a medical organization may use other methods for calculating the cost of laboratory tests, depending on the objectives of the analysis, the specifics of the laboratory and the cost accounting method adopted in accounting policy, the management accounting system.

Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi, Ketidakpastian Lingkungan, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Kantor Pelayanan Perbendaharaan Negara Pekanbaru)

This study aims to examine the direct effect of the variables of budget targets clarity, decentralization, environmental uncertainty and management accounting system on managerial performance. This study was conducted at the Pekanbaru State Treasury Service Office. The population in this study were employees working at the Pekanbaru State Treasury Service Office totaling 42 people. The sampling technique used was purposive sampling. The respondents in this study were the head of the office as the user of the budget/goods, the head treasurer and employees. The sample used in this study was 42 respondents. The statistical method used to test the research hypothesis is multiple linear regression analysis using SPSS software version 29.0. The results of the study indicate that the variables of budget target clarity,decentralization, environmental uncertainty and management accounting systems have an effect on managerial performance. The magnitude of the influence of R-Square (R2) from budget target clarity, decentralization, environmental uncertainty and management accounting systems on managerial performance is 28.9% while the remaining 71.1% is influenced by other independent variables not examined in this study.