Market Competition, Lean Manufacturing Practices and The Role of Management Accounting Systems (MAS) Information

Ismail, Kamisah; Isa, Che Ruhana; Mia, Lokman

doi:10.17576/pengurusan-2018-52-04

Cited by 13 publications

(23 citation statements)

References 53 publications

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“…The results reported in previous studies on EU (Uyar & Kuzey 2016;Rivard, Raymond & Verreault 2006) and MO (Noble, Sinha & Kumar 2002;Ismail, Isa & Mia 2018b) are inconclusive. One of the possible reasons for these inconclusive results is that managers' use of MA information, such as ABC information, may mediate this relationship (Ismail, Isa & Mia 2018a).…”

Section: Introductionmentioning

confidence: 73%

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

Albalaki

Abdullah²,

Kamardin³

2019

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The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC implementation on organizational performance. This study also examines the mediating effect of ABC implementation on the relationship between external contingency factors and organizational performance in a developing economy. A cross-sectional survey was conducted among 114 manufacturing companies in Iraq. The data was analyzed using PLS3-SEM, and the results revealed that EU and MO have a positive and significant effect on ABC implementation, and that ABC implementation has a positive and significant effect on organizational performance. Furthermore, this study establishes the mediating role of ABC implementation on the relationship between external contingency factors and organizational performance.

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Section: Introductionmentioning

confidence: 73%

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

Albalaki

Abdullah²,

Kamardin³

2019

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“…Beberapa penelitian sebelumnya (Baines & Langfield-Smith, 2003;Chenhall, 2003;Etemadi, Dilami, Bazaz, & Parameswaran, 2009;Hammad et al, 2013;Hoque, 2011;Ismail, Isa, & Mia, 2018;McManus, 2013;Mia & Patiar, 2001;Santos, Gomes, & Arroteia, 2012) memberikan bukti empiris bahwa sistem akuntansi manajemen berpengaruh terhadap kinerja manajerial. Akan tetapi, penelitian lain (Rasid, Isa, & Ismail, 2014;Rustiana, 2002) tidak menemukan adanya pengaruh yang signifikan dari sistem akuntansi manajemen terhadap kinerja manajerial.…”

Section: 3unclassified

“…Penelitian Baines and Langfield-Smith (2003); Chenhall (2003); Hammad, Jusoh, and Yen Nee Oon (2010); Ismail et al (2018) menyatakan bahwa sistem akuntansi manajemen berpengaruh positif terhadap kinerja manajerial. Sistem akuntansi manajemen merupakan satu sistem yang didesain untuk mampu mengorganisir data-data pada tiap lini bisnis dan pesaing, sehingga data-data tersebut akan membantu manajer perusahaan dalam menghasilkan sebuah keputusan yang cepat berdasarkan potensi yang dimiliki.…”

Section: Perumusan Hipotesisunclassified

“…Hasil ini sejalan dengan penelitian yang dilakukan Ismail et al (2018) yang menyimpulkan bahwa peran utama SAM adalah untuk mendukung pengambilan keputusan, perencanaan, dan kontrol manajer, sehingga informasi sistem akuntansi manajemen membantu manajer dalam membuat keputusan yang efektif sehingga meningkatkan kinerja manajerial.…”

Section: 3unclassified

“…;Chenhall (2003);Hammad et al (2010);Ismail et al (2018) yang menyatakan bahwa sistem akuntansi manajemen berpengaruh positif terhadap kinerja manajerial, maka dalam penelitian ini dapat dirumuskan hipotesis sebagai berikut: H3: Sistem akuntansi manajemen berpengaruh positif terhadap kinerja manajerial.…”

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Ketidakpastian Lingkungan Dan Kinerja Manajerial : Peran Mediasi Sistem Akuntansi Manajemen

Eriani

Fanani

2019

JRAK

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This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This type of research is quantitative research that uses an explanatory approach. The data used in this study are primary data in the form of a questionnaire distributed to managers of the company's business units in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample in this study was 216 questionnaires, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. Indicators was testing validity and reliability to test wich indicators are valid and reliable for further testing. The result showed that the significance value of the relationship between variabels is under 0,05. Environmental uncertainty has a significant positive effect on management accounting system and managerial performance, and management accounting systems mediated the effect of environmental uncertainty on managerial performance.

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Industry 4.0: A bibliometric review of its managerial intellectual structure and potential evolution in the service industries

Mariani

Borghi

2019

Technological Forecasting and Social Change

180

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The "industry 4.0" phenomenon is expected to influence almost every aspect of business value chains, and hence it has been increasingly analyzed by management scholars. However, the overarching intellectual structure emerging from this new stream of literature has not yet been synthesized in a framework nor critically discussed. Furthermore, despite being part of the rhetoric in several recent industrial governmental plans, industry 4.0 in service sectors has not been systematically reviewed to date. By leveraging a systematic quantitative literature review, a data-driven approach and a quantitative methodology-embedding both bibliographic coupling and network analysis techniques-this study provides a clear visualization of the emerging intellectual structure of industry 4.0 in management studies. We also develop a framework based on the most recurrent themes emerging from the results of bibliometric and network analyses-the latter could be used by management scholars to understand studies surrounding industry 4.0. As service businesses can create and capture value generated through the 4 th Industrial Revolution as well as manufacturing firms, we suggest that scholarly attention should also be directed toward the service industries and provide a research agenda.

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Market Competition, Lean Manufacturing Practices and The Role of Management Accounting Systems (MAS) Information

Cited by 13 publications

References 53 publications

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

Ketidakpastian Lingkungan Dan Kinerja Manajerial : Peran Mediasi Sistem Akuntansi Manajemen

Industry 4.0: A bibliometric review of its managerial intellectual structure and potential evolution in the service industries

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