The Impact of Management Accounting Systems on the Relationship between Product Innovation and Organizational Performance

2007 ◽  
Author(s):  
Feng-Yu Ni ◽  
Mei-Ling Yang ◽  
Kuo-Chih Cheng
Keyword(s):  
Organizational Performance ◽  
Product Innovation ◽  
Management Accounting ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
The Impact ◽  
The Relationship

The Impact Of Information Technology On Performance: The Mediating Role Of Management Accounting Systems

2012 ◽  
Author(s):  
Noor Azizi Ismail
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Firm Performance ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Mediating Role ◽  
Management Accounting Systems ◽  
The Impact ◽  
The Relationship

Kertas kerja ini melaporkan hasil kajian yang menerangkan hubungan antara kecanggihan Teknologi Maklumat (IT) dan prestasi firma yang bersaiz kecil dan sederhana (SMEs), dengan memasukkan ke dalam model kajian, keupayaan sistem perakaunan pengurusan untuk menghasilkan maklumat perakaunan pengurusan (kapasiti MAS). Bagi menguji hubungan tersebut, data telah dikumpul daripada 310 firma menggunakan kaedah soal selidik. Hasil ujian menunjukkan bahawa kecanggihan IT merupakan penentu kepada kapasiti MAS, sementara kapasiti MAS pula akan menentukan prestasi firma. Dalam kata lain, kapasiti MAS memainkan peranan sebagai penghubung antara kecanggihan IT dengan prestasi firma. Interpretasi hasil ujian ini ialah firma yang menggunakan IT yang lebih canggih akan dapat menghasilkan maklumat perakaunan pengurusan yang mencukupi dan seterusnya dapat meningkatkan prestasi firma. Kata kunci: Teknologi Maklumat, sistem maklumat, sistem perakaunan pengurusan, sistem maklumat perakaunan, industri kecil dan sederhana This paper reports the results of a study which offers an explanation for the relationship between Information Technology (IT) sophistication and performance of small and medium sized enterprises (SMEs), by incorporating into the model of the capability of management accounting systems to generate management accounting information (MAS capacity). To assess the relationship, data were collected from 310 (25% response rate) SMEs by way of questionnaire surveys. The results indicate that IT sophistication is a determinant of MAS capacity, which, in turn, is a determinant of firm performance. In other words, MAS capacity plays a mediating role in the relationship between IT sophistication and firm performance. An interpretation of the results is that those firms that employed sophisticated IT can generate sufficient management accounting information and thereby improve performance. Key words: Information Technology, information systems, management accounting system, accounting information systems, small and medium enterprises

Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Malik Muneer Abu Afifa ◽  
Isam Saleh
Keyword(s):  
Direct Relationship ◽  
Management Accounting ◽  
Enterprise Risk Management ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
Enterprise Risk ◽  
Systems Effectiveness ◽  
Perceived Environmental Uncertainty ◽  
The Relationship

Purpose This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market. Design/methodology/approach The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection. Findings The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation. Research limitations/implications The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems. Originality/value To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.

Management accounting systems, enterprise risk management and organizational performance in financial institutions

2014 ◽  
Vol 22 (2) ◽  
pp. 128-144 ◽  
Author(s):  
Siti Zaleha Abdul Rasid ◽  
Che Ruhana Isa ◽  
Wan Khairuzzaman Wan Ismail
Keyword(s):  
Risk Management ◽  
Organizational Performance ◽  
Financial Institutions ◽  
Management Accounting ◽  
Enterprise Risk Management ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
Enterprise Risk ◽  
And Control

Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on organizational performance. Design/methodology/approach – The research method involved administering a questionnaire to 106 financial institutions (FIs) in Malaysia. The respondents were chief financial officers or staff members holding the most senior positions in the finance department of the institutions. Findings – The significant findings on the association between ERM and MAS show that implementation of ERM requires the use of sophisticated MAS information. ERM and MAS complement each other as both are integral to decision making, planning and control in an organization. The finding also substantiates the important role of ERM in enhancing non-financial performance. Research limitations/implications – This study covered only MAS as part of sub-control systems in an organization. Future studies could investigate the link between a more comprehensive management accounting and control system and ERM. Furthermore, this study used perceptual measures of MAS, ERM and organizational performance. Practical implications – The regulating body should promote best management practices of sophisticated MAS and ERM among FIs as these practices will create competitive advantage as well as help those institutions comply with regulations. Originality/value – This study has contributed to the body of knowledge on the linkages between MAS, risk management system and organizational performance.

Uncovering Governance And Mindfulness Patterns For Improved Performance: The Role Of Management Accounting Systems Change

2012 ◽  
Vol 28 (2) ◽  
pp. 193 ◽  
Author(s):  
Alfred E. Seaman ◽  
John J. Williams
Keyword(s):  
Corporate Governance ◽  
Management Accounting ◽  
Systems Change ◽  
Future Research ◽  
Moderating Effects ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Significant Relationships ◽  
Improved Performance ◽  
The Impact

This study extends the model developed in Williams and Seamans [Williams, J. J. and Seaman, A. E. (2010). Corporate Governance and Mindfulness: The Impact of Management Accounting Systems Change, The Journal of Applied Business Research, Vol. 26, No. 5, pp. 1-17] exploratory paper examining the moderating effects of management accounting systems (MAS) change on the corporate governance/mindfulness relationship for a Canadian sample of 124 top-level accounting professionals. Canonical correlation analysis was applied to the linkage of multiple cognitive processes of mindfulness (Weick and Sutcliffe, 2001; 2007) and the governance dimensions of performance and conformance specified by the International Federation of Accountants (2009), underpinned by the moderating effects of five different components of MAS change, which yielded 13 significant relationships. The latter were subsequently analyzed for important gestalts (i.e., patterns) in the overall relationship, and assessed within the context of aligning professional accounting practices involving systems changes to the IFAC (2009) governance framework. These findings appear to have implications for improved governance structures in practice as well as offering a rich foundation for future research.

scholarly journals Management Accounting Systems and Organizational Performance of Nepalese Commercial Banks

2018 ◽  
Vol 10 (1) ◽  
pp. 8-19
Author(s):  
Achyut Gnawali
Keyword(s):  
Organizational Performance ◽  
Commercial Banks ◽  
Management Accounting ◽  
Vital Role ◽  
Accounting Systems ◽  
Business Studies ◽  
Control Functions ◽  
Management Accounting Systems ◽  
Planning Decision ◽  
And Control

Management accounting information plays a vital role in these basic management activities but most particularly in planning, decision making, costing and control functions. The purpose of this study was to examine the effect of management accounting systems on organizational performance in Nepalese commercial banks. Descriptive and casual research design has been adopted. Questionnaires and published documents are used to collect the data. It was found that management accounting systems have affected the performance of sample organizations. The Journal of Nepalese Business Studies Vol. X No. 1 December 2017, Page : 8-18

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KEPUASAN KERJA PADA PERUSAHAAN GO PUBLIK DI BURSA EFEK JAKARTA

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Sri Suranta
Keyword(s):  
Job Satisfaction ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Style ◽  
Management Accounting ◽  
Total Quality ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Systems Leadership ◽  
The Relationship

The purpose of this research is to examine empirically the effect of management accounting systems and leadership style to the relationship between Total Quality Management (TQM) with job satisfaction. The hypothesis is that there are significant influence of management accounting systems and leadership style to relationship between Total Quality Management (TQM) with job satisfaction. Taken population in this research consists of companies in Indonesian Capital Market Directory (ICMD) year 2004. The samples are middle managers of manufacturing business in ICMD. The hypotheses are examined by moderated regression analysis. Therefore, data must be analyzed by classical assumption, i.e. normality, autocorrelation, and heteroscedasticity. The examination indicated that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption. Results of hypothesis examination indicate that leadership style has effect to the relationship between Total Quality Management (TQM) with job satisfaction. Nevertheless, the effect of management accounting systems to relationship between Total Quality Management (TQM) with job satisfaction is not supported by the research. Keyword: Total Quality Management (TQM), Management Accounting Systems, Leadership Style, Job Satisfaction.

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