Change of Management Accounting Practices

Yudhi Herliansyah

International Journal of Economics & Business Administration (IJEBA), 2018, vol. VI, issue 4, 3-13

Abstract: Currently, the use of traditional management accounting techniques such as traditional product costing is not meeting user needs for a variety of reasons. It has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. The use of management accounting techniques to support business processes, enabling competitive advantage and creating value is highly relevant for most businesses today. It also encourages the provision of capabilities to reduce cost and improve product quality, process flexibility, and build relationships "supplier-customer" and ultimately improve performance. The research has been done by investigating the contribution of the ease of use and usefulness to accept a change in the hospital management accounting system. All the hospitals (37 hospitals) in Jakarta constituted our population. A sample for this research used 23 management accounting system changes. Our research shows that hospital management accounting system changes are acceptable. The disagreement is related with the functional issues required to support the new system. Previous researchers argue that the delegation of decision rights (decentralization) can reduce the potential for resistance of management accounting innovation implemented in two ways: (a) by creating the environment which allows managers to ensure that their subunits are able to adapt to the new signals provided by accounting innovations and (b) by enabling subunit managers to become involved in the design of these systems.

Keywords: Acceptance management accounting change; ease of use; usefulness; acceptance management accounting technic change. (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.ijeba.com/journal/171/download (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ers:ijebaa:v:vi:y:2018:i:4:p:3-13

Access Statistics for this article

More articles in International Journal of Economics & Business Administration (IJEBA) from International Journal of Economics & Business Administration (IJEBA)
Bibliographic data for series maintained by Marios Agiomavritis ().