Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha

Made Susilawati ()
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Made Susilawati: PGRI Nusa Tenggara Timur University, Indonesia Author-2-Name: Unti Ludigdo Author-2-Workplace-Name: Brawijaya University, Veteran Street, Malang, Indonesia Author-3-Name: Gugus Irianto Author-3-Workplace-Name: Brawijaya University, Veteran Street, Malang, Indonesia Author-4-Name: Zaki Baridwan Author-4-Workplace-Name: Brawijaya University, Veteran Street, Malang, Indonesia

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Abstract: "Objective � Hinduism presupposes all life activities. This includes Strategic Management Accounting (SMA) which could maintain life�s equilibrium by practising the goal of life suggested by the Tri Kaya Parisudha (TKP). In general, SMA does not have a framework of reference for accountants to manage functions and to contribute to decision making. In that regard, this paper aims to develop a frame value for SMA based on the cooperatives noted in the Hindu orientation of the TKP. Methodology/Technique � The method employed to analyze data is the combined development of grounded theory(GT) and intersubjective analysis. The frame value for SMA consists of three elements of manacika (center of strategic thinking) followed by wacika and kayika as noted in the dharma of the TKP. Findings � The findings show that the synergy of the framework is based on mind control (manacika) which impacts on wacika and kayika in SMA. This synergy impacts on the equilibrium between materials (sekala) and non-materials (niskala) in the dharma for the purpose of reaching the goal synergy. Novelty � The combination of the intersubjective approach and the GT approach helps to uncover the correlation patterns of the core category noted in the establishment of the SMA�s value framework. This is derived from the TKP�s equilibrium through the story line."

Keywords: Internalization; Life Equilibrium; Goals Synergy; System; Dharma. (search for similar items in EconPapers)
JEL-codes: M41 P25 (search for similar items in EconPapers)
Pages: 10
Date: 2016-12-09
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Published in Accounting and Finance Review, Volume 1, Issue 1

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