scholarly journals Seismic Measurement of Management Accounting Innovations: Using the Scale of Innovation Intensity

2018 ◽  
Vol 1 ◽  
pp. 3-14
Author(s):  
Gregory K. Laing ◽  
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Future Research ◽  
Activity Based Costing ◽  
Academic Literature ◽  
General Overview ◽  
Medium Level ◽  
Lean Accounting ◽  
Innovation Intensity ◽  
Seismic Measurement

The purpose of this paper is to determine the intensity of the contribution of Balanced Scorecard (BSC), Activity Based Costing (ABC), and Lean Accounting (LA) have had in the academic literature. An approach that is derived from Seismic measurement of earthquakes is adopted to produce what has been labelled the Scale of Innovation Intensity model. The three innovations were found to have measures of intensity that fall within the medium level of intensity. The findings support the arguments that the three management accounting innovations have had an influence on the direction of management accounting. This paper also provides a general overview of the application of the scale of innovation intensity and its potential for future research.

The Effect of Application of Management Accounting To Performance through Strategy

2017 ◽  
Vol 2 (4) ◽  
pp. 12-20
Author(s):  
Ali Muktiyanto
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Structural Equation ◽  
Management Accounting ◽  
Measurement Techniques ◽  
Economic Value ◽  
Value Added ◽  
Equation Modeling ◽  
Activity Based Costing ◽  
Study Program

Objective - The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting (Muktiyanto, 2016; Parnell, 2010). In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of strategy. Methodology/Technique - The method by structural equation modeling on 70 (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities). Opposite with Henry (2006) and Widener (2007) and support with Speklé and Verbeeten (2014) and Acquaah (2013). Findings - This paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of budgetary slack, the implementation of modern accounting such as activity-based costing and target costing, the use of performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added, as well as integrated information system is an important factor in improving the performance of Higher Education. Unfortunately, the choice of strategy moderate or "stuck in the middle" has not been able to improve the performance of Higher Education directly nor as a mediating between management accounting and performance. However, in the context strategy as process, management accounting have positive influence to the strategic choice. Novelty - The effort of Higher Education to improve the performance is choose a single strategy or focus on the prospector's strategy. Type of Paper: Empirical Keywords: Management Accounting, Strategy, Performance, Indonesia. JEL Classification: M40, M41

scholarly journals Lean accounting: a structured literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rafael Figueira Alves ◽  
Julio Vieira Neto ◽  
Daniel Luiz de Mattos de Mattos Nascimento ◽  
Flavio Ezequiel de Andrade ◽  
Guilherme Luz Tortorella ◽  
...  
Keyword(s):  
Literature Review ◽  
Lean Manufacturing ◽  
Management Accounting ◽  
Complete Analysis ◽  
Future Research ◽  
Publication Date ◽  
Content Type ◽  
Lean Accounting ◽  
Structured Literature Review

PurposeThe purpose of the paper is to perform a review and analyze the literature on lean accounting (LA) to develop insights into how LA research is developing, offering a critique of the research to date and underlining future research opportunities.Design/methodology/approachThe research uses a structured literature review (SLR) to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions.FindingsFindings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the generally accepted accounting principles (GAAP).Practical implicationsThe paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research.Originality/valueThe paper contributes to lean manufacturing literature by providing a comprehensive SLR of articles regarding LA. Also, the paper serves as a basis for developing future research agendas in management accounting practices for lean organizations.

The alignment between management accounting and lean manufacturing: rhetoric and reality

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amanda Oliveira Fontenelle ◽  
Juliana Keiko Sagawa
Keyword(s):  
Case Studies ◽  
Lean Manufacturing ◽  
Management Accounting ◽  
Future Research ◽  
Maturity Model ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
Function Management ◽  
Lean Accounting

Purpose Lean manufacturing (LM) has advocated gains by reducing waste and intensifying continuous improvement. As a holistic organizational policy, it must overpass the limits of the manufacturing function. Management accounting should be aligned to lean thinking, aiming to meet the demands and goals of a lean organization. This paper aims to investigate the degree of alignment between management accounting systems and LM practices. Design/methodology/approach Two representative case studies were carried out in industry leaders in the implementation of LM, in Brazil. The key research constructs and were identified by means of a systematic literature review. The rhetoric and practice concerning the alignment between management accounting and LM are discussed based on the existing theory and the conducted case studies. Findings The analysis showed that many of the principles that form the rhetoric of lean accounting are far from the accounting practices observed in the companies. Using the theory-building function of case studies, 10 propositions to be tested in future research are proposed. The main propositions are also summarized in a framework based on analogies with optical lenses. Originality/value To the best of the knowledge, there are no previous in-depth studies focusing on characterizing this alignment between management accounting and LM practices. The analysis yields prescriptive directions for managers that seek to improve this alignment in their business. This study also proposes a five-stage maturity model, which can be used by the managers to assess this alignment and to set goals for reaching more advanced levels of maturity.

scholarly journals The changing role of management accounting systems towards value creation

2008 ◽  
Vol 2 (1) ◽  
pp. 7-30 ◽  
Author(s):  
Edita Gimžauskienė ◽  
Loreta Valančienė
Keyword(s):  
Value Creation ◽  
Balanced Scorecard ◽  
Management Accounting ◽  
Accounting System ◽  
Activity Based Costing ◽  
Modern Management ◽  
Implementation Level ◽  
Changing Role ◽  
Management Accounting System

Value concepts with a multi-stakeholder approach in the management accounting field are the subject of recent interest. The most popular management accounting conceptions, namely, activity-based costing (management) and balanced scorecard, reveal how the changed management accounting role integrates a focus on three key stakeholder groups: employees, customers and shareholders. Built on previous management accounting studies, this article explores when the management accounting system ensures value creation. The relationship between value creation and the management accounting system were disclosed using the multistakeholder theoretical approach. Research methods adopted in this study are empirical survey and empirical field study. The implementation level of modern management accounting conceptions was analysed using quantitative data (survey). Deeper analysis was performed in a Lithuanian organisation disclosing relationships between value creation and the implementation level of management accounting conceptions (case study). The results of the research revealed that modern management accounting conceptions might be a precondition for the changing role of management accounting but it depends on the implementation level and the organisation’s ability to manage all capacities of these conceptions.

scholarly journals Een verkenning van de interactie tussen management accounting en marketing management

2012 ◽  
Vol 86 (3) ◽  
pp. 94-101
Author(s):  
Jan Van Helden
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Marketing Management ◽  
Activity Based Costing ◽  
Target Costing ◽  
Gekenmerkt Door

Dit artikel exploreert de interactie tussen management accounting en marketing management. Twee vormen van interactie worden onderscheiden: informeren en integreren. Hoewel traditionele management accounting onderwerpen, zoals de verschillenanalyse van verkoopopbrengsten, worden gekenmerkt door een informerende interactie, zijn er perspectieven op een integrerende interactie tussen beide vakgebieden bij enkele recent ontwikkelde management accounting technieken, zoals de Balanced Scorecard, Activity- Based Costing, Target costing en de analyse van klantwinstgevendheid. Door aandacht te besteden aan vraagstukken op het terrein van marketing (en operationele management), heeft de management accounting zich verbreed buiten het traditionele financiële domein. Maar er is meer nodig: onder andere meer aandacht voor marketingonderwerpen in management accounting leerboeken, het beter benutten van marketingkennis bij management accountingonderwerpen (zoals bij klantwinstgevendheidsanalyse en multidimensionele prestatiemetingssystemen) en het uitvoeren van gezamenlijke onderzoekprojecten door marketing en management accounting onderzoekers.

An Approach to Organizing a Management Accounting Curriculum

2000 ◽  
Vol 15 (2) ◽  
pp. 211-235 ◽  
Author(s):  
Peter C. Brewer
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Business Organizations ◽  
Activity Based Costing ◽  
Traditional Management ◽  
The Balanced Scorecard ◽  
Body Of Knowledge ◽  
Accounting Curriculum ◽  
Miami University ◽  
Margin Analysis

In recent years, numerous tools such as activity-based costing, the balanced scorecard, and target costing have gained prominence within business organizations (Kaplan and Cooper 1998; Kaplan and Norton 1996; Ansari et al. 1997). Nonetheless, traditional management accounting practices such as standard costing and contribution margin analysis continue to be prevalent (Szendi and Elmore 1993). The traditional topics, when coupled with all the recent advancements, create a sizable body of knowledge that presents a challenge to management accounting educators, who bear the responsibility of organizing this subject matter into a coherent whole. In an effort to aid professors wrestling with this challenge, this article presents a new framework for organizing an entire management accounting curriculum. The article also includes one possible application of the framework that is being used at Miami University. The benefits of adopting the framework include: (1) less redundancy within the curriculum, (2) logical distinctions between the topics taught in each course, and (3) more opportunities for in-depth coverage of particular content areas.

scholarly journals The historical evolution and popularity of activity-based thinking in management accounting

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Terje Berg ◽  
Dag Øivind Madsen
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Historical Evolution ◽  
Activity Based Costing ◽  
Original Activity ◽  
Content Type ◽  
Secondary Sources ◽  
Management Fashion ◽  
Wide Range ◽  
The Impact

Purpose This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas. Design/methodology/approach This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources. Findings While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals. Research limitations/implications This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied. Practical implications This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice. Originality/value Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

The Energy Politics of India

2020 ◽  
pp. 532-561
Author(s):  
Lydia Powell
Keyword(s):  
Simulation Models ◽  
Future Research ◽  
Economic Power ◽  
Political Will ◽  
Political Factors ◽  
Academic Literature ◽  
Social Perspectives ◽  
Energy Politics ◽  
Social Structural ◽  
Poor Outcomes

While it is not surprising that political factors shape the Indian energy landscape, few systematic attempts have been made to address exactly what interests most heavily influence energy choices and the precise nature of their impacts. Available research suggests that scholars need to move beyond simplistic explanations, such as lack of political will or capacity constraints, and recognize a broader set of interacting social, structural, institutional, and political agency variables. The technocratic analyses and projections based on simulation models that dominate the academic literature neglect political and social perspectives as unscientific, esoteric, or theoretical. Thus this chapter argues that future research should focus on political and economic power relations at the national, regional, and domestic levels when tracking poor outcomes of energy choices and policies. In the future, an emphasis on theoretically informed analysis will deepen understanding of hard choices related to the equitable distribution of energy in India and also facilitate implementation of more progressive energy policies.

scholarly journals Identification of Technology Diffusion by Citation and Main Paths Analysis: The Possibility of Measuring Open Innovation

2021 ◽  
Vol 7 (1) ◽  
pp. 104
Author(s):  
Wei-Hao Su ◽  
Kai-Ying Chen ◽  
Louis Y. Y. Lu ◽  
Ya-Chi Huang
Keyword(s):  
Research And Development ◽  
Technology Development ◽  
Surgical Navigation ◽  
Future Research ◽  
Integrated Analysis ◽  
Reference Network ◽  
Research Topics ◽  
Academic Literature ◽  
Development Trajectory ◽  
Historic Development

This study collected literature on augmented reality (AR) from academic and patent databases to plot the historic development trajectory of AR and forecast its future research and development trends. A total of 3193 and 13,629 papers were collected from academic and patent databases, respectively. First, a network was established using references from the academic literature; main path analysis was conducted on this reference network to plot the overall development trajectory. Subsequent cluster and word cloud analyses revealed the following five major groups of AR research topics: AR surgical navigation applications, AR education applications, AR applications in manufacturing, AR applications in architecture, and AR applications in visual tracking. Subsequently, the relationships between the overall development trajectory and the five AR research topics were compared. Next, the title and abstract of AR-related academic and patent papers were subjected to text mining to identify keywords with a high frequency of occurrence. The results can provide a reference for industry, government, and academia when planning future development strategies for the AR field. This research adopted an integrated analysis procedure to plot the trajectory of AR technology development and applications successfully and effectively, predict future patent research and development directions and produce technological forecasts.

Business plan competitions in developed and emerging economies

2019 ◽  
Vol 11 (1) ◽  
pp. 81-97 ◽  
Author(s):  
Syed Awais Ahmad Tipu
Keyword(s):  
Emerging Economies ◽  
Business Plan ◽  
Integrated Approach ◽  
Future Research ◽  
Journal Articles ◽  
Research Gaps ◽  
Content Type ◽  
Individual Level ◽  
Academic Literature ◽  
The Individual

Purpose This paper aims to review the academic literature on business plan competitions in developed and emerging economies to assess the contribution to the knowledge so far and identify research gaps. Design/methodology/approach A variety of databases (such as ABI/Inform Global, Academic Search Complete, Business Source Premier and Emerald Full Text) were used to find peer-reviewed journal articles. Regardless of time, different search terms were used to find relevant journal articles such as business plan competitions, business plan contests, business plan teams, business plan judges, business plan development and business plan scores. After a careful review of the identified articles, a total of 22 articles were included in the final review. The articles in the final set were manually coded using the thematic codes. Findings Despite the popularity of business plan competitions, limited academic literature exists, particularly in the context of emerging economies. A total of 16 out of 22 studies are conducted in developed economies. The findings suggest that the literature on business plan competitions is largely centered on the structure of business plan competitions, the characteristics of the participating teams and the benefits of business plan competitions. The individual level benefits of business plan competitions include the development of entrepreneurial skills, opportunity for networking and access to mentors. Business plan competitions can be better aligned with public policy, particularly in case of emerging economies. Therefore, a more focused and integrated approach among industry, academia and government in encouraging business plan competitions could potentially make a far-reaching impact in establishing an enterprising society. While much is known about the structure and the benefits of business plan competitions, there are various research gaps which need to be addressed. Originality/value The current paper is the first identifiable review of the literature on business plan competitions. The proposed questions for future research will potentially help in addressing the identified research gaps.

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