Management Accounting Systems Research Articles

Effectiveness of a Clinical Pathway for Breast Cancer Patients Undergoing Surgical Operation on Clinical Outcomes and Costs

Purpose: This study aimed to evaluate the impact of implementing a clinical pathways (CPs) on the clinical outcomes and costs of patients undergoing breast cancer surgery.Methods: This retrospective cohort study included patients who were newly diagnosed with primary breast cancer at the Samsung Medical Center between 2014 and 2019 (N=8482; 2931 patients in the pre-path and 5551 patients in the postpath). Clinical outcomes included reoperation during hospitalization, readmission, and emergency room visits within 30 days of discharge. The cost data for each unit were obtained from an activity-based management accounting system. We performed an interrupted time series analysis.Results: The post-path period showed a significantly shorter hospital length of stay (LOS) than the pre-path period (6.3 days in pre-path vs. 5.0 days in post-path; -1.3 days’ difference; p=.001), and fewer reoperations during hospitalization and within 30 days after discharge than the pre-path period. After adjusting for inflation rates and relative value scores, the model demonstrated savings of $146 per patient in the post-path for total costs, and $537 per patient for patient out-of-pocket costs (p=.001).Conclusion: CPs can help reduce costs without compromising the quality of care by reducing the number of reoperations, readmissions, and complications.

Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.

The Mediating Effect of Management Accounting System on the Relationship Between Data-Driven Innovation and Firm Performance: A Case of Egypt

The Mediating Effect of Management Accounting System on the Relationship Between Data-Driven Innovation and Firm Performance: A Case of Egypt

Balanced Scorecard for management reporting: an information management mechanism for commercial organizations

In recent years, the interest in the construction of the reporting system in accordance with strategic goals in commercial organizations has increased. In order to achieve strategic goals, managers of organizations are faced with the problem of managing large volumes of information formed at the operational level. The idea of the Balanced Scorecard developed by Norton and Kaplan can be used to manage that information. In the article, in accordance with the pre-defined objectives, the expediency of using the system of Balanced Scorecard for information management in the management accounting system is justified and a framework of managerial report prepared in four directions of Balanced Scorecard is proposed. According to the author, the implementation of the proposed report in the information system of commercial organizations will support the process of managerial decision making and the process of strategic goals implementation control, improving the mechanisms of information management in the management accounting system of commercial organizations.

Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square. The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.

Factors influencing the successful implementation of the management accounting system in an organization

Factors influencing the successful implementation of the management accounting system in an organization

Adaptive Approach as a Tool of Library Management in the Conditions of Turbulent External Environment

The purpose of the article is to define the role, place and possibilities of the adaptive approach in library management within the framework of practical implementation of the concept of sustainable innovative development of the library industry; to study the reasons for applying adaptive management methods in libraries. Research methods. The following methods and approaches were used: general scientific methods of cognition, in particular, analysis and synthesis, abstract and logical, monographic and analytical, decomposition and systematic approach. Using these methods ensured the validity of the provisions of this study. The scientific novelty lies in creating a holistic view of the features, trends and factors of the adaptive approach in library management. Conclusions. A system is considered adaptive if it can adapt to changes in internal and external conditions. Such a system remains operational in the event of unforeseen changes in the properties of the managed object, management goals, or environmental conditions by changing its functioning algorithm, behavioural programme, or search for optimal states. The task of adaptive library management is to keep the library as a system and its processes within the specified limits. The adaptive management system assesses the state of the process within the limits of permissible fluctuations and determines the need for corrective adaptation measures. Fluctuations in the processes of a library institution are expressed in terms of library production. Thus, the use of adaptive management methods meets the practical tasks of sustainable innovative development of the library industry and can be used in the library management tools for its implementation. An adaptive approach to library management is possible in the following cases: a) a developed forecasting system for prompt monitoring of the current situation of the library; b) the possibility of promptly changing plans if they no longer correspond to the new reality; c) an effective system of operational management accounting and control.

Security Ontology in a Virtual University

Abstract In this paper we propose a cybersecurity ontology model designed for universities, aiming to facilitate the management and protection of sensitive data and information within the context of the growing cybersecurity threats. The proposed ontology includes four distinct hierarchical levels: the basic level, the conceptual level, the instance level and the relationships level. At the basic level, it defines essential terms and principles of cybersecurity, including concepts like vulnerability, threat, cyber-attack, security policies and security rules. At the conceptual level, the ontology categorizes information and cybersecurity systems, embracing domains such as data protection, authentication, authorization, and auditing. At the instance level, the ontology describes specific examples of information and cybersecurity systems used in universities, such as the library management system or the accounting management system. At the relationships level, the ontology establishes links between different categories of information and cybersecurity systems, as well as between these systems and the entities that use them, such as students, professors and administrative staff. By implementing this cybersecurity ontology, universities can improve the management and protection of their sensitive data and information, as well as respond more efficiently to cybersecurity threats.

INTELLECTUAL CAPITAL AS A BASIC COMPONENT IN NON-FINANCIAL REPORTING OF UNIVERSITIES

The article substantiates the place of intellectual capital in non-financial reporting of Russian universities. Its publication demonstrates commitment Russian universities to the principles of sustainable development. The issue remains relevant even in conditions of current unfavorable geopolitical situation. The methodological basis of the study are the works of Russian and foreign scientists on various aspects of intellectual capital; the results of evaluating non-financial reporting of universities obtained by the rating agency RAEX, and the survey of non-financial reports of three leading Russian universities. The article reveals the financial and non-financial benefits received by a university that voluntarily publishes non-financial statements. As a result of comparing international and Russian approaches to assessing the quality of non-financial reporting, a conclusion is made about their methodological unity, while, unlike international practice, the RAEX rating agency does not expect Russian universities to disclose information about their business models and risks. The analysis of non-financial reports of Russian universities shows the dominant role of information on intellectual capital in them, which can be accumulated only in the university's management accounting system, as well as about the incompatibility of reports that differ both in the content of the information provided and in the quality of its disclosure. In order to bring the Russian practice closer to the international one, we adapt the definition of “business model” to the specifics of the universities' activities. We propose to supplement the non-financial reporting of universities with a “financial model of the university”, which discloses information about how the types of capital consumed through educational, scientific and international activities are transformed into educational and scientific products. We have developed a template for presenting the financial model of the university. The results of the work contribute to further development of theory and practice of non-financial reporting by Russian universities, which will increase their competitiveness and sustainability of development.

ІННОВАЦІЙНІ ТРАНСФОРМАЦІЇ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ БІЗНЕСОМ

Introduction. The innovative potential of business entities indicates their ability to ensure sustainable development and the availability of opportunities to maintain its achieved level in the future, which directly depends on the effectiveness of the accounting and analytical management system and the information produced by it. Changes in approaches to the formation of information at the request of users, the introduction into practice management reports, conducting activities in compliance with the principles of sustainable development, the objective need to adjust vectors of business implementation in the conditions of military operations, and the need to strengthen control over all stages of the full cycle of the economic process actualize the importance of developing an activity strategy. This applies not only to the long-term strategy, but also to the planning of current activities, which significantly increases the value of information regarding the legality of activities at each stage of the economic process. These issues require in-depth scientific research and, based on their results, the development of substantiated proposals aimed at increasing the level of accounting and analytical management support. Problem Statement. The phrase “accounting and analytical support” is quite often included in the title of scientific articles and themes of dissertations for obtaining the scientific degree of Doctor of Economic Sciences and Doctor of Philosophy in the specialty 08.00.09 - Accounting, analysis and audit (by types of economic activity). This does not indicate the exhaustiveness of the problems in the outlined field, but rather actualizes the importance of their in-depth research in the context of meeting the needs of management. The purpose is to consider modern trends in the improvement of the accounting and analytical system of business entities with the actualization of the need to expand the scope of address information at the request of users, to strengthen control over the completeness of the coverage in the process of its formation of all the facts of business practice and conducted operations, and the importance of introducing compliance procedures in this context and financial monitoring. Methods. The logical-abstract method is used, which is based on the elements of the methods of theoretical generalization, analysis, grouping, comparison, description. Results. Society's trust in the accounting institute directly depends on the quality of the information used in the process of evaluating the performance of the activity. Priority is given to summary information, summarized by the indicators of various forms of reporting. This gives reason to evaluate information from the point of view of the “purity” of reporting indicators and the initiation of the characteristic style of the accounting profession and the appropriate behavior of its representatives as managers of a high level of professional knowledge, education, culture and upbringing. It is time to develop a specific code of ethics for a professional accountant as a specialist of a new formation with powerful intellectual potential, a wide range of knowledge and skills, capable of establishing business management on the basis of financial monitoring and compliance. Conclusions. The accounting and analytical system, the components of which can change in the context of taking into account the invariance of management decisions without violating the integrity of the system, remains the informational confirmation of the transition of the business to the platform of sustainable development.

Explore the Role of Management Accounting in Decision Making in Vietnamese Agricultural Cooperatives

This study examines the role of management accounting in decision making in Vietnamese agricultural cooperatives. This study investigates how management accounting information is used in decision making, the factors that influence the use of that information, and the challenges that cooperatives face in implementing a management accounting system. Research shows that management accounting information is essential for strategic planning, performance measurement, and risk management, and that its use is influenced by organizational culture, resources, market competition, government regulations, and individual factors. The study provides insight into the importance of management accounting in Vietnamese agricultural cooperatives and emphasizes the need to invest in management accounting systems, employee training, and technology to enhance decision-making.

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.

Effectiveness of Management Accounting Systems, Management Control Systems, and Environmental Uncertainty on Managerial Performance with Decentralization as A Moderation Variable

This research aims to determine "the effectiveness of management accounting systems, management control systems and environmental uncertainty on managerial performance with decentralization as a moderating variable". The method in this research is quantitative with primary data sources. The population in this study was the Regional General Hospital (RSUD) in DKI Jakarta. The samples for this research were heads of divisions, heads of subfields, heads of sections, heads of subsections as well as heads of installations and staff at Regional General Hospitals in DKI Jakarta with a total of 104 respondents. The data analysis used in the research was SEM PLS version 3.00 data analysis. Based on the results of research using hypothesis testing, it shows that the Management Accounting System has a significant effect on Managerial Performance. The Management Control System does not have a significant effect on Managerial Performance. Environmental Uncertainty has a significant influence on Managerial Performance. Decentralization does not moderate the influence of the Management Accounting System on Managerial Performance. Decentralization moderates the influence of Environmental Uncertainty on Managerial Performance. Decentralization moderates the influence of the Management Control System on Managerial Performance

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.