Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)

Muhammad Husni (), Ahmad Fadhil Imran, Masdar Ryketeng () and Ratna Ayu Damayanti
Additional contact information
Muhammad Husni: Hasanuddin University, Master of Accounting
Ahmad Fadhil Imran: Yogyakarta State University, Master of Economics Education
Masdar Ryketeng: Makassar State University, Accounting Department
Ratna Ayu Damayanti: Hasanuddin University, Accounting Department

A chapter in Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), 2023, pp 216-232 from Springer

Abstract: Abstract Management accounting practices are considered as additional knowledge for MSME actors in helping to improve managerial functions, both for financial information and non-financial information. However, its use is considered not optimal. Departing from this, the purpose of this research is to find out the extent of the application of management accounting practices in MSMEs. A total of 28 responses were collected through a survey conducted in MSMEs in the city of Makassar, South Sulawesi Province, in Indonesia. The data were then analyzed using descriptive statistical analysis techniques. The survey yielded a number of findings, including: (1) the MSME costing system in the city of Makassar relatively prioritizes performance costs and calculates costs based on activity, (2) the budgeting system concentrates more on the sales budget and production budget, (3) the performance evaluation system often evaluate sales growth, (4) MSME decision support systems pay more attention to operating income, (5) management accounting strategies rely on life cycle costs and strategic pricing. Therefore, the conclusion of this study explains that the management accounting function is considered to have a very important role and it is agreed that management accounting practices are immediately implemented in MSMEs in the city of Makassar.

Keywords: Management Accounting Practices (MAPs); Micro; Small and Medium Enterprises (MSMEs) (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:advbcp:978-94-6463-146-3_22

Ordering information: This item can be ordered from
http://www.springer.com/9789464631463

DOI: 10.2991/978-94-6463-146-3_22

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().