Market competition, management accounting systems and business unit performance

1999 ◽  
Vol 10 (2) ◽  
pp. 137-158 ◽  
Author(s):  
Lokman Mia ◽  
Brian Clarke
Keyword(s):  
Management Accounting ◽  
Market Competition ◽  
Business Unit ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Business Unit Performance ◽  
Unit Performance

scholarly journals Effect of Use of Management Accounting Systems on Competitive Advantages: Business Unit Performance as a Mediator (Study of MSMEs in Palembang City)

2018 ◽  
Vol 1 (01) ◽  
pp. 33-44
Author(s):  
Delfi Panjaitan ◽  
Desy Lesmana ◽  
Mutiara Maimunah
Keyword(s):  
Competitive Advantage ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Accounting System ◽  
Competitive Advantages ◽  
Business Unit ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Business Unit Performance ◽  
Unit Performance

Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families. SMEs has a strategic role in Indonesia economic development because in addition to contributing to national economic growth it can also absorb large numbers of workers. However, micro, small and medium businesses have a low competitive advantage in the current era of globalization and technology. For this reason, MSMEs need resources that can be managed to win the business competition in Indonesia. One of the most important resources managed in winning the business competition is information resources. This study aims to prove the influence of the use of management accounting systems on competitive advantage, with business performance as a mediator. The data of this study were collected through a survey by distributing questionnaires. The sample in this study was MSMEs scale company in the city of Palembang using the purposive sampling method. Data analysis technique uses path analysis test. Based on data and research results it can be concluded that Business Unit Performance mediates the relationship between Management Accounting Systems and Competitive Advantages.  Keywords: Management Accounting System, Competitive Advantage, and Business Unit Performance

scholarly journals PENGARUH INTENSITAS KOMPETISI PASAR TERHADAP HUBUNGAN ANTARA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAGEMEN DAN KINERJA UNIT BISNIS DAN KEPUASAN KERJA

2018 ◽  
Vol 9 (3) ◽  
pp. 177-198
Author(s):  
YULIUS KURNIA SUSANTO ◽  
GUDONO GUDONO
Keyword(s):  
Job Satisfaction ◽  
Manufacturing Industry ◽  
Market Competition ◽  
Business Unit ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Business Unit Performance ◽  
Negative Effect ◽  
The Relationship ◽  
Unit Performance

This research examines the moderating effect of the intensity of market competition on the relationship between the usefulness of management accounting systems (MAS) information and business unit performance and job satisfaction. Fifty six business unit managers from manufacturing industry in Java and Sumatera had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a two-way analysis of variance. The results showed that the effects of the usefulness of MAS information on business unit performance and job satisfaction were dependent on the intensity of market competition. Under high levels of the intensity of market competition, the usefulness of sophisticated MAS information had a positive effect on business unit performance and job satisfaction, but under low levels it had a negative effect.

scholarly journals USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT

2018 ◽  
Vol 12 (3) ◽  
pp. 145-160 ◽  
Author(s):  
YULIUS KURNIA SUSANTO
Keyword(s):  
Job Satisfaction ◽  
Management Accounting ◽  
Market Competition ◽  
Business Unit ◽  
Accounting Systems ◽  
Information Characteristic ◽  
Strategic Business Unit ◽  
Management Accounting Systems ◽  
Broad Scope ◽  
The Relationship

The research examines the interaction effect between the intensity of market competition and the usefulness of broad scope and timeliness management accounting systems (MAS) information characteristics on strategic business unit (SBU) performance and job satisfaction. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher the intensity of market competition, the more positive the relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfaction. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU performance and job satisfaction was not significant.

scholarly journals Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

2020 ◽  
Vol 12 (5) ◽  
pp. 2132
Author(s):  
Andrés F. Ugalde Vásquez ◽  
David Naranjo-Gil
Keyword(s):  
Firm Performance ◽  
Knowledge Acquisition ◽  
Management Accounting ◽  
Top Management Teams ◽  
Management Teams ◽  
Mediating Effect ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

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