THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEMS ON FIRM PERFORMANCE : STUDIES IN VARIOUS COUNTRIES

Nurul Fauziyyah
{"title":"THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEMS ON FIRM PERFORMANCE : STUDIES IN VARIOUS COUNTRIES","authors":"Nurul Fauziyyah","doi":"10.47776/mizania.v1i2.240","DOIUrl":null,"url":null,"abstract":"Abstract \nUncertainty will always be present and be a challenge for companies or organizations if they want to continue to exist and develop. The rapid changing era and technological developments require companies or business to improve the performance of companies or organizations in the midst of increasing competitive pressure. This makes Management Accounting System (MAS) as a very fundamental tool for companies or organizations to support management in the decision-making process. The changes that occur can affect the characteristics of MAS in each company or organization and also the differences in the needs and conditions of the company are the causes of these differences. This study aims to provide an overview of what and how the influence of the Management Accounting System (MAS) on the performance of companies in various countries. This study is a literacy study based on theoretical descriptions, findings and other research materials obtained from reference materials. The data analysis method in this research is descriptive analysis method by going through the stages of collecting data from various national and international journals, reviewing data, analyzing data, and drawing conclusions. The findings of this study indicate that there are previous studies that are in line with the argument that states the influence of MAS on company performance, but there are also previous studies that are not in line with this argument. These differences exist because the implementation and design of MAS in various companies and organizations is associated with contingency factors such as technology, organizational structure, environment, and many more. \nKeywords: Management Accounting System (MAS), Firm Performance, Organizational Performance","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"51 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47776/mizania.v1i2.240","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1

Abstract

Abstract Uncertainty will always be present and be a challenge for companies or organizations if they want to continue to exist and develop. The rapid changing era and technological developments require companies or business to improve the performance of companies or organizations in the midst of increasing competitive pressure. This makes Management Accounting System (MAS) as a very fundamental tool for companies or organizations to support management in the decision-making process. The changes that occur can affect the characteristics of MAS in each company or organization and also the differences in the needs and conditions of the company are the causes of these differences. This study aims to provide an overview of what and how the influence of the Management Accounting System (MAS) on the performance of companies in various countries. This study is a literacy study based on theoretical descriptions, findings and other research materials obtained from reference materials. The data analysis method in this research is descriptive analysis method by going through the stages of collecting data from various national and international journals, reviewing data, analyzing data, and drawing conclusions. The findings of this study indicate that there are previous studies that are in line with the argument that states the influence of MAS on company performance, but there are also previous studies that are not in line with this argument. These differences exist because the implementation and design of MAS in various companies and organizations is associated with contingency factors such as technology, organizational structure, environment, and many more. Keywords: Management Accounting System (MAS), Firm Performance, Organizational Performance
管理会计制度对企业绩效的影响:各国的研究
摘要企业或组织要想继续生存和发展,不确定性将始终存在,是企业或组织面临的挑战。快速变化的时代和技术发展要求公司或企业在日益增加的竞争压力中提高公司或组织的绩效。这使得管理会计系统(MAS)成为公司或组织在决策过程中支持管理的非常基本的工具。发生的变化会影响每个公司或组织的MAS特征,并且公司需求和条件的差异是这些差异的原因。本研究旨在概述管理会计系统(MAS)对各国公司绩效的影响。本研究是一项基于理论描述、研究结果和其他参考资料的研究资料的素养研究。本研究的数据分析方法是描述性分析方法,通过从国内和国际各种期刊收集数据,审查数据,分析数据,得出结论的阶段。本研究的结果表明,前人的研究与MAS对公司绩效的影响这一观点一致,但也有前人的研究与这一观点不一致。存在这些差异是因为不同公司和组织中MAS的实现和设计与技术、组织结构、环境等偶然性因素有关。关键词:管理会计系统,企业绩效,组织绩效
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信