Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: a fitness landscape approach

2004 ◽  
Vol 15 (2) ◽  
pp. 179-200 ◽  
Author(s):  
Johnny Jermias ◽  
Lindawati Gani
Keyword(s):  
Business Strategy ◽  
Fitness Landscape ◽  
Management Accounting ◽  
Business Unit ◽  
Landscape Approach ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Organizational Configurations ◽  
Unit Effectiveness

scholarly journals PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Purwo Hadi Sukmana ◽  
Iman Harymawan
Keyword(s):  
Leadership Style ◽  
Business Strategy ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Business Strategies ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Management Accounting System

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance

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 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 Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Strategi Bisnis Sebagai Variabel Pemoderasi

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 369-378
Author(s):  
Rizki Fitri Amalia
Keyword(s):  
Business Strategy ◽  
Management Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Sample Technique ◽  
The Relationship ◽  
The City

This study aims to determine the effect of the management accounting system on managerial performance with business strategy as a moderating variable. The type of research in this study is causal associative. The population in this study is a hotel in the city of Palembang. The sample selected is 3 to 5 star hotels. The sample technique used in this study is purposive sampling and the samples used in this study were 63 samples. Hypothesis testing was carried out using the moderation regression analysis method with the help of SPSS ver 26. The results obtained showed that business strategy was not able to strengthen the relationship between management accounting systems and managerial performance.

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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