Innovative Management Accounting Practices and Organizational Performance

DOI

10.2991/aebmr.k.200606.066How to use a DOI?

Keywords

Innovative Management Accounting Practices, Exogenous and Endogenous variables, Financial and Non-financial Performance

Abstract

The efforts that put in this paper is a suggestion of conceptual framework for investigation the extent of IMAPs implementation and usage along with analysis for both exogenous and endogenous variables and their potential influence on the IMAPs implementation in order to define the exist relationship among Innovative Management Accounting Practices (IMAPs) and financial and non-financial performance of selected manufacturing companies in Indonesia. Past attempts in management accounting research provided some evidence that supporting the beneficial of the modern management and costing accounting that should be employed in manufacturing companies. In addition, this paper attempts to review studies dedicated to past researchers’ efforts in investigating the extent level in implementing the Innovative Management Accounting Practices (IMAPs) along with examining the contingency-based factors that affect the level of Innovative management accounting being adopted in some countries. The findings of the current literature showed that researchers have been extensively dedicating their efforts to examining the effect of business environmental factors that mostly considered to be powerful influencer that may limit the adoption of innovative management accounting practices in various sectors, particularly in manufacturing. However, multiple contingency based variables are remained to be tested with the comprehensive IMAPs and their alignment to enhance the overall manufacturing performance.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Bambang Hariadi
AU  - Ali. M. Alsawayeh
PY  - 2020
DA  - 2020/06/09
TI  - Innovative Management Accounting Practices and Organizational Performance
BT  - Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)
PB  - Atlantis Press
SP  - 384
EP  - 392
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200606.066
DO  - 10.2991/aebmr.k.200606.066
ID  - Hariadi2020
ER  -