Transformational leadership and use of management accounting information system in airlines industry

2012 ◽  
Author(s):  
Suzana Hassan ◽  
Muhamad Khodri Kholib Jati ◽  
Rohanizan Md Lazan
Keyword(s):  
Information System ◽  
Transformational Leadership ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Information System

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance

2020 ◽  
Vol 27 (4) ◽  
pp. 1289-1318 ◽  
Author(s):  
Benny Hutahayan
Keyword(s):  
Information System ◽  
Financial Performance ◽  
Management Accounting ◽  
Accounting Information ◽  
Innovation Strategy ◽  
Process Performance ◽  
Accounting Information System ◽  
Content Type ◽  
Business Units ◽  
The Relationship

PurposeAnalyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.Design/methodology/approachThe population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsInnovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.Originality/valueThe difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.

scholarly journals Pengaruh Kontrol Otoritas dan Strategi Bisnis Terhadap Sistem Informasi Akuntansi Manajemen (SIAM) Pada Perusahaan Farmasi Di Palembang

2016 ◽  
Vol 6 (2) ◽  
pp. 185-196
Author(s):  
Fenny Marietza ◽  
Cardova Gloria Artha Siahaan
Keyword(s):  
Information System ◽  
Business Strategy ◽  
Management Accounting ◽  
Accounting Information ◽  
Strategy Management ◽  
Research Use ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Control Authority ◽  
Account Information

This research aims to examine influenceof control authorities and business strategy towards informationmanagement accounting systems (SI AM) on the company pharmacy in Palembang. The population used in the studyin the i that is p erusahaan f armasi in Palembang. Samples in research use respon en Pharmaceutical companyManager in Palembang that understands the systems account information tansi was man ajemen (SI AM). Dataresearch results processed by downloading will double the ber linear esi regr yan g showed positive and significanteffect of controling formal management accounting information system (SIAM). Control authority in formalinfluential positif and significantly limited management accounting information system (SIAM). Influential businessstrategy positively and significantly to management accounting information system (SIAM).Keywords: Control Authority, Business Strategy, Management Accounting Information System.

MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS A COMPONENT OF THE GLOBAL BUSINESS SPACE: THE EXPERIENCE OF EASTERN EUROPEAN COUNTRIES

2019 ◽  
Vol 4 (3) ◽  
pp. 57-66
Author(s):  
Olena POTYSHNYAK ◽  
Anatoly LITVINOV ◽  
Valerii DANYLENKO
Keyword(s):  
Cluster Analysis ◽  
Information System ◽  
Eastern Europe ◽  
Management Accounting ◽  
Accounting Information ◽  
Financial Information ◽  
Total Quality ◽  
Accounting Information System ◽  
Eu Countries ◽  
The Eu

The article explores the representation of managers regarding the management accounting information system at enterprises operating in Eastern Europe. The starting point was that accounting practices have the same tendency in most countries. The nature of the discrepancy in the interpretation of data obtained through the operation of this system between the "providers" of this data and the main users is studied. The factors that determine the subjectivity of the attitude to the initial data of the M.A.I.S. are analyzed. Emphasis is placed on analyzing the perception of IMI among Hungarian, Romanian and Ukrainian managers. In order to present the results, the authors applied the elements of the D&M information system success model, the concept of perception influencing the assessment of the MIS, and the findings of similar studies in the EU countries concerned. To achieve the main goal of the study, the collection of necessary data was carried out in the form of an online questionnaire of a target group of workers at Ukrainian companies, which, in turn, operate in various regions, various sectors of the national economy, have different sources of financing and the amount of capital as a whole. In order to cover a sufficient amount of information provided in the work, the authors used the results of a similar study conducted by Romanian scientists in the EU countries represented. The results of the survey revealed a shift in the emphasis of demand for information in financial reports among representatives of management personnel towards traditional financial accounting. The wording of these conclusions is due to a pre-conducted cluster analysis of grouped data regarding M.A.I.S. users by factors that form their particular relationship to this system. An analysis of the perception of selected types of information has made it possible to identify those managers who use traditional, financial information and those who use more qualitative information for management processes. It should be noted that non-financial information is more useful in a dynamic environment or for companies implementing innovative concepts such as Just in Time and Total Quality Management. Keywords: management accounting, information system, management, cluster analysis, Eastern Europe.

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