Why Dynamic Capacity Influences the Quality of Management Accounting Information Systems in the Public Sector?

Wahyuningsih, Dian; Darma, Dio Caisar; Nuraliaty, R. Ayke; Kasuma, Jati; Tasențe, Tănase; Maria, Siti; Ushakov, Denis; Sriwardani, Sriwardani

doi:10.2139/ssrn.3770922

Cited by 2 publications

(2 citation statements)

References 33 publications

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“…In a recent study, Glyptis et al (2021) argued that sensing, seizing, and transformation processes in the context of management accounting have enabled transformation processes in the form of product strategy, governance systems, and networking. This is because dynamic capabilities can influence the effectiveness of management accounting systems (Wahyuningsih et al, 2021). Consistent with these arguments, StitchTail’s depiction of dynamic capabilities in a collaborative manner has prompted the development of management accounting systems that can be regarded as a change process that enabled this firm to enhance the probability of economic sustainability (Tipu, 2022).…”

Section: Discussionmentioning

confidence: 99%

Developing Management Accounting Systems as a Change Process for Economic Sustainability: A Case of Sportswear Manufacturing SME

Latif,

Salleh,

Ghani

et al. 2023

South Asian Journal of Business and Management Cases

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This study intends to explore the change process in developing management accounting systems to ensure economic sustainability under the theoretical underpinnings of dynamic capabilities. A single case study design has been incorporated to explore the change process at a sportswear manufacturing small and medium-sized enterprises (SMEs) based in Sialkot, Pakistan. The rationale for choosing this case site is that this firm has undergone a recent change in the form of developing and using management accounting systems to address economic sustainability concerns. Data were collected via interviews and documents. We conducted 10 interviews and reviewed some internal documents to comprehend the change process. Due to the involvement of multiple organizational actors, the study finds that dynamic capabilities are reflected collaboratively. Due to the collaborative nature of interactions among organizational actors, sensing, seizing and transformation capabilities were termed collaborative dynamic capabilities. Under these dynamic capabilities, the case firm has successfully implemented the change process by developing management accounting systems. The CEO also arranged two training sessions for the workers to facilitate the change process. Furthermore, replacement and production innovation decisions were taken to reflect the change process by bringing change to the existing resource base. This research has contributed theoretically by addressing recent calls to comprehend the change process in the form of management accounting systems to address economic sustainability in the context of SMEs.

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Section: Discussionmentioning

confidence: 99%

Developing Management Accounting Systems as a Change Process for Economic Sustainability: A Case of Sportswear Manufacturing SME

Latif,

Salleh,

Ghani

et al. 2023

South Asian Journal of Business and Management Cases

View full text Add to dashboard Cite

show abstract

“…e early work of [6] analyzed the role of society, environment, and management in the accounting system, and selected ASG data as the main tool to test sustainable development. In this regard, the work of [7] pointed out that the company's dynamic capability, continuously changing conditions, and environment all affect the effectiveness of the accounting management system, resulting in changes in the accounting management information system. e authors of [8] put forward the adjustment strategy of an effective management accounting information system.…”

Section: Related Workmentioning

confidence: 99%

Designing an Accounting Information Management System Using Big Data and Cloud Technology

Dai

2022

Scientific Programming

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With the rapid development of science and technology pushing people into the information age, the appearance of information technology is a major change for the accounting industry, which will redefine the traditional accounting profession. The new management techniques and concepts also gradually change the traditional accounting working mode by promoting the development of accounting professionals from traditional accounting to accounting information. In recent years, cybercrime and attacking information system vulnerability have occurred frequently. This study utilizes the model and technology in the design of an accounting information management system by simply explaining the idea of cloud technology and examining its logical structure of cloud technology. After that, it designs the cloud platform architecture of the accounting information management system (AIMS) by building the SaaS model. It defines the distributed storage mode of the cloud platform and tests the cluster performance of the system after completing the system design and construction to judge the application effect of the system. Finally, the system operation time, local rows of data, and load balancing are tested experimentally. These results demonstrate that the response relationships of distinct tasks are modified higher than TeraSort, TeraSort higher than Inquiry, and response time is proportional to the amount of Reduce slots when input tasks are the same. The analysis shows that the large data cloud platform used in this paper has high operational efficiency, acceleration rate, and task execution rate.

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Why Dynamic Capacity Influences the Quality of Management Accounting Information Systems in the Public Sector?

Cited by 2 publications

References 33 publications

Developing Management Accounting Systems as a Change Process for Economic Sustainability: A Case of Sportswear Manufacturing SME

Developing Management Accounting Systems as a Change Process for Economic Sustainability: A Case of Sportswear Manufacturing SME

Designing an Accounting Information Management System Using Big Data and Cloud Technology

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