Jaringan Akuntan Manajemen, Akuntansi Manajemen Strategis, Budaya Organisasi dan Kinerja Organisasi
Abstract
This research aims to empirically test strategic management accounting practices by involving the role of management accountant networks and the moderation of organizational culture and their implications for company performance. The data was obtained using a survey method, namely practitioners who act as management accountants for small businesses in South Sumatra. The research data was processed and analyzed using SEM-PLS. The results show that the relationship between the management accountant network and strategic management accounting, organizational culture moderates the relationship between the management accountant network and strategic management accountants. Strategic management accountants mediate the relationship between management accountant networks and organizational performance. The Importance of the Role of a good network of management accountants among small business actors in South Sumatra by understanding the concept of strategic management.
Keywords: Management Accountant; Strategic Management Accounting; Organizational Performance.
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References
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Berliantiningrum, R., Sunaryanto, H., & Pratikto, H. H. (2017). The effect of strategic management and strategic management accounting system on the performance of manufacturing companies in east java (using the perspective of institutional theory). International Journal of Business, Economics and Law, 12(1), 44–51.
Cadez, S., & Guilding, C. (2012). Strategy, strategic management accounting and performance: A configurational analysis. Industrial Management and Data Systems, 112(3), 484–501. https://doi.org/10.1108/02635571211210086
Delmayuni, A., Hubeis, M., & Cahyadi, E. R. (2017). Strategi Peningkatan Daya Saing Umkm Pangan Di Palembang. Buletin Ilmiah Litbang Perdagangan, 11(1), 97–122. https://doi.org/10.30908/bilp.v11i1.43
Dmitrović-Šaponja, L., & Suljović, E. (2017). Strategic management accounting in the Republic of Serbia. Economic Research-Ekonomska Istrazivanja , 30(1), 1829–1839. https://doi.org/10.1080/1331677X.2017.1392884
Endenich, C., Trapp, R., & Brandau, M. (2017). Management accounting networks in corporate processes - A cross-national study. Journal of Accounting and Organizational Change, 13(1), 25–43. https://doi.org/10.1108/JAOC-08-2015-0064
Erwin Saraswati, Abdul Ghofar, I. S. E. M. (2021). Akuntansi Manajemen Strategis.
Fiedler, F. E. (1958). Leader attitudes and group effectiveness. Leader Attitudes and Group Effectiveness., 69.
Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50(February 2020), 100725. https://doi.org/10.1016/j.mar.2020.100725
Hunger, J. D., & Wheelen, T. L. (2004). Strategic Management and Bussiness-annotated.
Janicijevic, N. (2012). Organizational culture and strategy. Ekonomika Preduzeca, 60(3–4), 127–139. https://doi.org/10.5937/ekopre1204127j
Juras, A. (2014). Strategic Management AccountinJuras, A. (2014). Strategic Management Accounting – What Is the Current State of the Concept ? Economy Transdisciplinary Cognition, 17(2), 76–83.g – What Is the Current State of the Concept ? Economy Transdisciplinary Cognition, 17(2), 76–83.
K.A.S. M Zabri. (2018). Factors explaining the use of management accounting practices in Malaysian medium-sized firms. The Eletronic Library, 34(1), 1–5.
Lai-Yin Cheah, S., Ho, Y. P., & Li, S. (2021). Search strategy, innovation and financial performance of firms in process industries. Technovation, 105(February), 102257. https://doi.org/10.1016/j.technovation.2021.102257
Malichová, E., & Ďurišová, M. (2015). Evaluation of Financial Performance of Enterprises in IT Sector. Procedia Economics and Finance, 34(15), 238–243. https://doi.org/10.1016/s2212-5671(15)01625-1
Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7(1), 1–17. https://doi.org/10.1186/s43093-021-00109-1
Oyewo, B., Vo, X. V., & Akinsanmi, T. (2020). Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective. Revista Espanola de Financiacion y Contabilidad, 00(00), 1–37. https://doi.org/10.1080/02102412.2020.1774857
Petera, P., & Šoljaková, L. (2020). Use of strategic management accounting techniques by companies in the Czech Republic. Economic Research-Ekonomska Istrazivanja , 33(1), 46–67. https://doi.org/10.1080/1331677X.2019.1697719
Pratolo, S. (2015). Information Technology and the Role of Management Accountants, a Strategic Management Supporter in Achieving Competitive Advantage. Journal of Accounting and Investment, 1(2), 68–76.
Reber, B. (2014). Contingency Theory. Encyclopedia of Public Relations, May 2016, 39–41. https://doi.org/10.4135/9781452276236.n101
Rezende, L. de A., Bansi, A. C., Alves, M. F. R., & Galina, S. V. R. (2019). Take your time: Examining when green innovation affects financial performance in multinationals. Journal of Cleaner Production, 233, 993–1003. https://doi.org/10.1016/j.jclepro.2019.06.135
Shah, H., Malik, A., & Malik, M. S. (2011). Strategic Management Accounting – a Messiah for Management Accounting? Australian Journal of Business and Management Research, 01(04), 01–07. https://doi.org/10.52283/nswrca.ajbmr.20110104a01
Sholihin, M. dan R. (2021). Analisis SEM-PLS dengan Warppls 7.0 (2nd ed.). ANDI.
Superiore, S., Anna, S., Superiore, S., & Anna, S. (2008). Munich Personal RePEc Archive Is the adoption of Strategic Management Accounting techniques really “ strategy-driven ”? Evidence from a survey Is the adoption of Strategic Management Accounting techniques really “ strategy - driven ”? 11819.
Williams, R. I., Smith, A., Aaron, J. R., Manley, S. C., & McDowell, W. C. (2020). Small business strategic management practices and performance: A configurational approach. Economic Research-Ekonomska Istrazivanja , 33(1), 2378–2396. https://doi.org/10.1080/1331677X.2019.1677488
Yusof, N., Marisa, A., & Kong Seng, L. (2021). Mediating and moderating effects of a client focus on the innovation–financial performance relationship. Journal of Engineering and Technology Management, 59(December 2020), 101611. https://doi.org/10.1016/j.jengtecman.2020.101611
Published
2023-08-30
How to Cite
MARYATI, Sri; LISTYA, Anisa; IGAMO, Alghifahri Mahdi.
Jaringan Akuntan Manajemen, Akuntansi Manajemen Strategis, Budaya Organisasi dan Kinerja Organisasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 8, p. 2000-2013, aug. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/94405>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i08.p03.
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