Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link
In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. None...
Ausführliche Beschreibung
Autor*in: |
Raman Noordin [verfasserIn] Yuserrie Zainuddin [verfasserIn] . Fuad [verfasserIn] Rasid Mail [verfasserIn] |
---|
Format: |
E-Artikel |
---|---|
Sprache: |
Englisch ; Indonesisch |
Erschienen: |
2017 |
---|
Übergeordnetes Werk: |
In: Jurnal Akuntansi dan Bisnis - Universitas Sebelas Maret, 2018, 8(2017), 1 |
---|---|
Übergeordnetes Werk: |
volume:8 ; year:2017 ; number:1 |
Links: |
Link aufrufen |
---|
DOI / URN: |
10.20961/jab.v8i1.73 |
---|
Katalog-ID: |
DOAJ036301531 |
---|
LEADER | 01000caa a22002652 4500 | ||
---|---|---|---|
001 | DOAJ036301531 | ||
003 | DE-627 | ||
005 | 20230307230201.0 | ||
007 | cr uuu---uuuuu | ||
008 | 230227s2017 xx |||||o 00| ||eng c | ||
024 | 7 | |a 10.20961/jab.v8i1.73 |2 doi | |
035 | |a (DE-627)DOAJ036301531 | ||
035 | |a (DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a | ||
040 | |a DE-627 |b ger |c DE-627 |e rakwb | ||
041 | |a eng |a ind | ||
050 | 0 | |a HF5601-5689 | |
100 | 0 | |a Raman Noordin |e verfasserin |4 aut | |
245 | 1 | 0 | |a Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link |
264 | 1 | |c 2017 | |
336 | |a Text |b txt |2 rdacontent | ||
337 | |a Computermedien |b c |2 rdamedia | ||
338 | |a Online-Ressource |b cr |2 rdacarrier | ||
520 | |a In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. | ||
653 | 0 | |a Accounting. Bookkeeping | |
700 | 0 | |a Yuserrie Zainuddin |e verfasserin |4 aut | |
700 | 0 | |a . Fuad |e verfasserin |4 aut | |
700 | 0 | |a Rasid Mail |e verfasserin |4 aut | |
773 | 0 | 8 | |i In |t Jurnal Akuntansi dan Bisnis |d Universitas Sebelas Maret, 2018 |g 8(2017), 1 |w (DE-627)1760594717 |x 25805444 |7 nnns |
773 | 1 | 8 | |g volume:8 |g year:2017 |g number:1 |
856 | 4 | 0 | |u https://doi.org/10.20961/jab.v8i1.73 |z kostenfrei |
856 | 4 | 0 | |u https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a |z kostenfrei |
856 | 4 | 0 | |u https://jab.fe.uns.ac.id/index.php/jab/article/view/73 |z kostenfrei |
856 | 4 | 2 | |u https://doaj.org/toc/1412-0852 |y Journal toc |z kostenfrei |
856 | 4 | 2 | |u https://doaj.org/toc/2580-5444 |y Journal toc |z kostenfrei |
912 | |a GBV_USEFLAG_A | ||
912 | |a SYSFLAG_A | ||
912 | |a GBV_DOAJ | ||
951 | |a AR | ||
952 | |d 8 |j 2017 |e 1 |
author_variant |
r n rn y z yz f r m rm |
---|---|
matchkey_str |
article:25805444:2017----::opttvsrtgeeetosrtgcaaeetconignomtoadefra |
hierarchy_sort_str |
2017 |
callnumber-subject-code |
HF |
publishDate |
2017 |
allfields |
10.20961/jab.v8i1.73 doi (DE-627)DOAJ036301531 (DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a DE-627 ger DE-627 rakwb eng ind HF5601-5689 Raman Noordin verfasserin aut Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. Accounting. Bookkeeping Yuserrie Zainuddin verfasserin aut . Fuad verfasserin aut Rasid Mail verfasserin aut In Jurnal Akuntansi dan Bisnis Universitas Sebelas Maret, 2018 8(2017), 1 (DE-627)1760594717 25805444 nnns volume:8 year:2017 number:1 https://doi.org/10.20961/jab.v8i1.73 kostenfrei https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a kostenfrei https://jab.fe.uns.ac.id/index.php/jab/article/view/73 kostenfrei https://doaj.org/toc/1412-0852 Journal toc kostenfrei https://doaj.org/toc/2580-5444 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 8 2017 1 |
spelling |
10.20961/jab.v8i1.73 doi (DE-627)DOAJ036301531 (DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a DE-627 ger DE-627 rakwb eng ind HF5601-5689 Raman Noordin verfasserin aut Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. Accounting. Bookkeeping Yuserrie Zainuddin verfasserin aut . Fuad verfasserin aut Rasid Mail verfasserin aut In Jurnal Akuntansi dan Bisnis Universitas Sebelas Maret, 2018 8(2017), 1 (DE-627)1760594717 25805444 nnns volume:8 year:2017 number:1 https://doi.org/10.20961/jab.v8i1.73 kostenfrei https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a kostenfrei https://jab.fe.uns.ac.id/index.php/jab/article/view/73 kostenfrei https://doaj.org/toc/1412-0852 Journal toc kostenfrei https://doaj.org/toc/2580-5444 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 8 2017 1 |
allfields_unstemmed |
10.20961/jab.v8i1.73 doi (DE-627)DOAJ036301531 (DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a DE-627 ger DE-627 rakwb eng ind HF5601-5689 Raman Noordin verfasserin aut Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. Accounting. Bookkeeping Yuserrie Zainuddin verfasserin aut . Fuad verfasserin aut Rasid Mail verfasserin aut In Jurnal Akuntansi dan Bisnis Universitas Sebelas Maret, 2018 8(2017), 1 (DE-627)1760594717 25805444 nnns volume:8 year:2017 number:1 https://doi.org/10.20961/jab.v8i1.73 kostenfrei https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a kostenfrei https://jab.fe.uns.ac.id/index.php/jab/article/view/73 kostenfrei https://doaj.org/toc/1412-0852 Journal toc kostenfrei https://doaj.org/toc/2580-5444 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 8 2017 1 |
allfieldsGer |
10.20961/jab.v8i1.73 doi (DE-627)DOAJ036301531 (DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a DE-627 ger DE-627 rakwb eng ind HF5601-5689 Raman Noordin verfasserin aut Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. Accounting. Bookkeeping Yuserrie Zainuddin verfasserin aut . Fuad verfasserin aut Rasid Mail verfasserin aut In Jurnal Akuntansi dan Bisnis Universitas Sebelas Maret, 2018 8(2017), 1 (DE-627)1760594717 25805444 nnns volume:8 year:2017 number:1 https://doi.org/10.20961/jab.v8i1.73 kostenfrei https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a kostenfrei https://jab.fe.uns.ac.id/index.php/jab/article/view/73 kostenfrei https://doaj.org/toc/1412-0852 Journal toc kostenfrei https://doaj.org/toc/2580-5444 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 8 2017 1 |
allfieldsSound |
10.20961/jab.v8i1.73 doi (DE-627)DOAJ036301531 (DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a DE-627 ger DE-627 rakwb eng ind HF5601-5689 Raman Noordin verfasserin aut Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. Accounting. Bookkeeping Yuserrie Zainuddin verfasserin aut . Fuad verfasserin aut Rasid Mail verfasserin aut In Jurnal Akuntansi dan Bisnis Universitas Sebelas Maret, 2018 8(2017), 1 (DE-627)1760594717 25805444 nnns volume:8 year:2017 number:1 https://doi.org/10.20961/jab.v8i1.73 kostenfrei https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a kostenfrei https://jab.fe.uns.ac.id/index.php/jab/article/view/73 kostenfrei https://doaj.org/toc/1412-0852 Journal toc kostenfrei https://doaj.org/toc/2580-5444 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ AR 8 2017 1 |
language |
English Indonesian |
source |
In Jurnal Akuntansi dan Bisnis 8(2017), 1 volume:8 year:2017 number:1 |
sourceStr |
In Jurnal Akuntansi dan Bisnis 8(2017), 1 volume:8 year:2017 number:1 |
format_phy_str_mv |
Article |
institution |
findex.gbv.de |
topic_facet |
Accounting. Bookkeeping |
isfreeaccess_bool |
true |
container_title |
Jurnal Akuntansi dan Bisnis |
authorswithroles_txt_mv |
Raman Noordin @@aut@@ Yuserrie Zainuddin @@aut@@ . Fuad @@aut@@ Rasid Mail @@aut@@ |
publishDateDaySort_date |
2017-01-01T00:00:00Z |
hierarchy_top_id |
1760594717 |
id |
DOAJ036301531 |
language_de |
englisch Sangiang |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">DOAJ036301531</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230307230201.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">230227s2017 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.20961/jab.v8i1.73</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)DOAJ036301531</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield><subfield code="a">ind</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5601-5689</subfield></datafield><datafield tag="100" ind1="0" ind2=" "><subfield code="a">Raman Noordin</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2017</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival.</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Accounting. Bookkeeping</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">Yuserrie Zainuddin</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">. Fuad</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">Rasid Mail</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Jurnal Akuntansi dan Bisnis</subfield><subfield code="d">Universitas Sebelas Maret, 2018</subfield><subfield code="g">8(2017), 1</subfield><subfield code="w">(DE-627)1760594717</subfield><subfield code="x">25805444</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:8</subfield><subfield code="g">year:2017</subfield><subfield code="g">number:1</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.20961/jab.v8i1.73</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://jab.fe.uns.ac.id/index.php/jab/article/view/73</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/1412-0852</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/2580-5444</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_DOAJ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">8</subfield><subfield code="j">2017</subfield><subfield code="e">1</subfield></datafield></record></collection>
|
callnumber-first |
H - Social Science |
author |
Raman Noordin |
spellingShingle |
Raman Noordin misc HF5601-5689 misc Accounting. Bookkeeping Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link |
authorStr |
Raman Noordin |
ppnlink_with_tag_str_mv |
@@773@@(DE-627)1760594717 |
format |
electronic Article |
delete_txt_mv |
keep |
author_role |
aut aut aut aut |
collection |
DOAJ |
remote_str |
true |
callnumber-label |
HF5601-5689 |
illustrated |
Not Illustrated |
issn |
25805444 |
topic_title |
HF5601-5689 Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link |
topic |
misc HF5601-5689 misc Accounting. Bookkeeping |
topic_unstemmed |
misc HF5601-5689 misc Accounting. Bookkeeping |
topic_browse |
misc HF5601-5689 misc Accounting. Bookkeeping |
format_facet |
Elektronische Aufsätze Aufsätze Elektronische Ressource |
format_main_str_mv |
Text Zeitschrift/Artikel |
carriertype_str_mv |
cr |
hierarchy_parent_title |
Jurnal Akuntansi dan Bisnis |
hierarchy_parent_id |
1760594717 |
hierarchy_top_title |
Jurnal Akuntansi dan Bisnis |
isfreeaccess_txt |
true |
familylinks_str_mv |
(DE-627)1760594717 |
title |
Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link |
ctrlnum |
(DE-627)DOAJ036301531 (DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a |
title_full |
Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link |
author_sort |
Raman Noordin |
journal |
Jurnal Akuntansi dan Bisnis |
journalStr |
Jurnal Akuntansi dan Bisnis |
callnumber-first-code |
H |
lang_code |
eng ind |
isOA_bool |
true |
recordtype |
marc |
publishDateSort |
2017 |
contenttype_str_mv |
txt |
author_browse |
Raman Noordin Yuserrie Zainuddin . Fuad Rasid Mail |
container_volume |
8 |
class |
HF5601-5689 |
format_se |
Elektronische Aufsätze |
author-letter |
Raman Noordin |
doi_str_mv |
10.20961/jab.v8i1.73 |
author2-role |
verfasserin |
title_sort |
competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link |
callnumber |
HF5601-5689 |
title_auth |
Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link |
abstract |
In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. |
abstractGer |
In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. |
abstract_unstemmed |
In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. |
collection_details |
GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ |
container_issue |
1 |
title_short |
Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link |
url |
https://doi.org/10.20961/jab.v8i1.73 https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a https://jab.fe.uns.ac.id/index.php/jab/article/view/73 https://doaj.org/toc/1412-0852 https://doaj.org/toc/2580-5444 |
remote_bool |
true |
author2 |
Yuserrie Zainuddin . Fuad Rasid Mail |
author2Str |
Yuserrie Zainuddin . Fuad Rasid Mail |
ppnlink |
1760594717 |
callnumber-subject |
HF - Commerce |
mediatype_str_mv |
c |
isOA_txt |
true |
hochschulschrift_bool |
false |
doi_str |
10.20961/jab.v8i1.73 |
callnumber-a |
HF5601-5689 |
up_date |
2024-07-03T19:48:58.832Z |
_version_ |
1803588614312951808 |
fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">DOAJ036301531</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230307230201.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">230227s2017 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.20961/jab.v8i1.73</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)DOAJ036301531</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DOAJ41db115369b44cf7b0c6b7743069cb0a</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield><subfield code="a">ind</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5601-5689</subfield></datafield><datafield tag="100" ind1="0" ind2=" "><subfield code="a">Raman Noordin</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2017</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival.</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Accounting. Bookkeeping</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">Yuserrie Zainuddin</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">. Fuad</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">Rasid Mail</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Jurnal Akuntansi dan Bisnis</subfield><subfield code="d">Universitas Sebelas Maret, 2018</subfield><subfield code="g">8(2017), 1</subfield><subfield code="w">(DE-627)1760594717</subfield><subfield code="x">25805444</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:8</subfield><subfield code="g">year:2017</subfield><subfield code="g">number:1</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.20961/jab.v8i1.73</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doaj.org/article/41db115369b44cf7b0c6b7743069cb0a</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://jab.fe.uns.ac.id/index.php/jab/article/view/73</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/1412-0852</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/2580-5444</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_DOAJ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">8</subfield><subfield code="j">2017</subfield><subfield code="e">1</subfield></datafield></record></collection>
|
score |
7.399637 |