Search

Purpose – This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach – This study adopts the experimental method of 2 3 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings – The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value – This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment. [ABSTRACT FROM AUTHOR]

This study compares the management accounting system (MAS) model used by financial institutions registered with the Financial Services Authority in Malaysia and Indonesia to ascertain how each affects company performance and identify any differences. A comparative study was used to compare the MAS models in the two nations. A quantitative study of 313 accounting and finance managers in financial firms from 160 firms registered with the Financial Services Authority (OJK) in Indonesia was obtained using a simple random technique. The Covariance Base Structural Equation Model (CB-SEM) was used for data analysis using Lisrel. In addition, a literature review of model comparisons was conducted using prior research findings on the MAS model at financial institutions listed on the Central Bank of Malaysia website. The results of the research in Malaysia demonstrate the impact of the MAS model, which was developed through the three variables of market competition intensity, technological advancement, and innovation on the company's non-financial performance. The research results in Indonesia also demonstrate the impact of the MAS model, which was developed through the three variables of management strategy, support, and competence on the company's financial performance. This study demonstrates how the variables created by the two models are used differently. [ABSTRACT FROM AUTHOR]

The aim of this study is to determine the influence of gender diversity on the board of directors exert on corporate intellectual capital disclosure. This study uses financial companies listed on the Indonesia Stock Exchange in 2015 - 2018. Purposeful sampling was used in the sampling process. Supplementary data was obtained from the company's annual report that was got from the Indonesia Stock Exchange. Panel data regression analysis was used as the research method. We find that gender diversity is a complementary corporate governance mechanism that has a significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving to prompt stronger monitoring and oversight behavior. This study contributes to the management accounting literature and upper echelon theory. The findings would be useful to Indonesian practitioners, especially those in management positions in financial companies and financial institutions. [ABSTRACT FROM AUTHOR]

Copyright of Polish Journal of Management Studies is the property of Czestochowa University of Technology, Faculty of Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public hospital as a response towards the adoption of the diagnosis-related groups (DRG)-based payment system. Design/methodology/approach: A mixed-method approach was used to collect and analyse data from a referral public hospital in Indonesia. First, a BDA simulation was carried out to reveal its usefulness in predicting and evaluating patient costs, and finally improving the cost recovery rate (CRR) of each DRG case. This part formulated and tested the mathematical models that predict patient cost, the CRR and determinants (length of stay/LOS, severity/SEV, patient age/AGE and gender/SEX). For this purpose, data of the top ten inpatient cases of 2018 were collected and analysed. Second, semi-structured interviews with senior staff and doctors were carried out to understand cost control strategies implemented in the hospital and the management and doctors' perceptions regarding the application of tested mathematical models for cost control. Old institutional economics and new institutional sociology were used to gain insight about how and why management accounting practices changed in the hospital. Findings: The findings show that the absence of detailed per-case/patient cost information has not only hindered further evolvement of MACs but also stimulate tensions between managerial and medical worlds in the studied Indonesian public hospital. The simulation of BDA in this study was not only discovering the determinants of case cost recovery but also enabling the prediction of CRR of patients immediately after admission. The application of BDA and casemix accounting in the hospital will potentially become catalysts of discussion and mutual learning between managerial and medical staff in controlling patient costs. Originality/value: This paper provides a more comprehensive picture of the potential roles of BDA in cost control practices. The study assesses the feasibility of BDA application in the hospital and evaluates the potential roles and acceptance of BDA application by both management and doctors. [ABSTRACT FROM AUTHOR]

The development of accounting conservatism has progressed, though with various pros and cons. Therefore, this study aimed to examine the relationship between managerial ability, convergent interest, and accounting conservatism for manufacturing companies on the Indonesia Stock Exchange from 2018 to 2019. The internal quality control was used as a mediating variable of the relationship between managerial ability and convergent interest in accounting conservatism. The results showed that managerial ability and convergent interest affect internal quality control and accounting conservatism, which benefit the company and stakeholders. The Sobel test identified internal quality control as mediating variable of the relationship between managerial ability and convergent interest with accounting conservatism. This study contributed to the accounting conservatism literature and its additional determinants. This study contributes in several different ways. First, to the knowledge, this is the first study to examine a comprehensive model between managerial ability, convergent interest, internal control quality, and accounting conservatism. Second, this study contributes to the literature on accounting conservatism and produces additional determinants of accounting conservatism. [ABSTRACT FROM AUTHOR]

This study aims to investigate the conceptual model of successful use of financial applications that is influenced by environmental uncertainty and manager competence. Quantitative research is used to examine the conceptual model developed. Data collected was used as primary data by distributing questionnaires to respondents. The target population is 478 management accounting units in 118 state-owned enterprises (SOEs) in Indonesia. The minimum sample criteria use the rule of thumb. The sample size is 100 SOEs manager respondents who were selected by simple random sampling technique using a table of random numbers with the help of Microsoft Excel. The research data were analyzed using the Structural Equation Model (SEM) with the Lisrell 8.5 software tool. The results show that the researcher's conceptual model's suitability can be tested. The environmental uncertainty variable empirically has a negative impact on the successful implementation of financial applications. The manager's competence variable positively affects the successful implementation of financial applications. The negative direction shown as a result of environmental influences uncertainty on the successful use of financial applications can occur. An uncertain business environment can be the cause of failure to use financial applications. The improving business environment will further increase the successful use of financial applications. The results of the study have an important contribution in determining the success of using financial applications in SOEs companies in Indonesia, wherein daily practice, environmental uncertainty factors, and manager competencies have proven to be very influential on the successful use of financial applications, especially during the COVID-19 pandemic which has not entirely subsided. [ABSTRACT FROM AUTHOR]

Retraction notice The publishers of Business Process Management Journal wish to retract the article Sari, R.N., Pratadina, A., Anugerah, R., Kamaliah, K. and Sanusi, Z.M. (2021), “Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable”, Business Process Management Journal, Vol. 27 No. 4, pp. 1296-1314. https://doi.org/10.1108/BPMJ-06-2020-0264 An internal investigation into a series of submissions has uncovered evidence that the peer review process was compromised. As a result of these concerns, the findings of the article cannot be relied upon. This decision has been taken in accordance with Emerald's publishing ethics and the COPE guidelines on retractions. The authors of this paper would like to note that they do not agree with the content of this notice. The publishers of the journal sincerely apologize to the readers. The retracted article is available at: https://doi.org/10.1108/BPMJ-06-2020-0264

This research aimed to examine the effect of environment uncertainty risk on managerial performance and to analyze the moderation of the environment of management accounting system to the effect of environment uncertainty risk on managerial performance. Research population includes manufacture firms listed in Indonesia Stock Exchange 2019. The sample consists of big and middle-sized manufacture firms. Purposive sampling was used as a sampling technique, which is implemented by distributing a questionnaire to production managers, marketing managers, and financial managers. The total sample was 107 managers. Data analysis is conducted with computer software of WarpPLS Version 5.0. Research has obtained some results. Environment uncertainty risk has a negative but significant effect on managerial performance. Therefore, the first hypothesis was accepted. The environment of management accounting system was moderating the effect of environment uncertainty risk on managerial performance. This moderation relationship was significant, and therefore, the second hypothesis was accepted. The environment of a management accounting system attenuates environment uncertainty risk but corroborates managerial performance. It is believed that the environment of management accounting system can suppress environment uncertainty risk, which then, as a result, increases managerial performance. [ABSTRACT FROM AUTHOR]

Purpose of this research paper is to report the results of research that explain the relationship between environmental strategies and Top management commitment to the adoption of Environmental management accounting (EMA). In particular, EMA practices in health institutions in Indonesia. The research method of quantitative correlation from the theory of Natural Resouce Base View and identify environmental strategies and Top management commitment influence the rate of adoption of EMA. A total of 100 managers from healthcare institutions in Indonesia participated in the survey. The result showed that environmental strategy has a strong effect on EMA adoption of T value (2,773)> (1.96) and P value (0.005) <α (0.05), while top management commitment has a strong effect on EMA adoption of T value (4,801))> (1.96) and P value (0,000) <α (0.05). of all these, top management commitment was found to be the most powerful. Practical implications Recognizing the important role of environmental strategies and top management commitment in managing environmental problems in organizations, this study highlights the influence of leadership and the involvement of managers as a determinant of EMA adoption. Originality/ value - This paper offers a preliminary understanding from the perspective of the Natural Resource base view theory about the company’s resources, namely the environmental strategy and top management commitment that influences companies in health institutions in Indonesia to adopt EMA. [ABSTRACT FROM AUTHOR]

This study aims to identify and analyze the influence of environmental management accounting on future performance with innovation as an intervening. Innovation is one strategy to produce a competitive advantage. With the competitive advantage achieved, corporate performance is expected to be increased. However, companies are expected to implement a strategy that not only emphasizes business continuity, but also can carry out its business process with the concept of sustainable development. Using 122 manufacturing companies which are listed in Indonesian Stock Exchange, this study tests the hypotheses using path analysis. The paper provides empirical insights about how environmental management accounting does not affect future performance while innovation can mediate the effect of environmental management accounting on future performance. [ABSTRACT FROM AUTHOR]

Environmental management accounting and employee-based brand equity are experienced by every organizations' front-line employees. This study has a vital aim to analyze the relationship between environmental management accounting and organizational performance, while the employee-based brand equity and its aspects such as brand endorsement, brand consistent behavior, band allegiance have played an important mediating role between them. The data has been collected from 399 individuals, consisting of frontline employees of pharmaceutical sectors. The data has been analyzed by applying various software such as AMOS and SPSS. The data analysis techniques that have been used are SEM and CFA. The discussion has shown that all the hypotheses have been accepted. The results have indicated that employee-based brand equity and its aspects such as brand endorsement, brand consistent behavior, brand allegiance have played an important mediating role between environment management accounting and organizational performance. The study is also effective in terms of theoretical, managerial, and practical implications. The study has aided employees, companies, and managers to understand the role of environmental management accounting, employee-based brands' equity in maintaining the performance of an organization. [ABSTRACT FROM AUTHOR]

Environmental management accounting provides a set of tools designed to support management to make better decisions about cleaner production. Diffusion of innovation theory provides a foundation for understanding the dynamics of environmental management accounting implementation. Based on five case studies of businesses in Indonesia, the Philippines and Vietnam characteristics of environmental management accounting innovations and temporal path of development are explored. The cases examined reveal the importance of incremental path specific changes to work towards complex sustainability settings and demonstrate the richness and usefulness of fostering cleaner production practices through a multitude of environmental management accounting tools, which rejects the view that one environmental management accounting method such as material flow cost accounting would suffice. Moreover, the findings show the relevance of involving external support and the need for interdisciplinary execution in diffusing environmental management accounting innovations. • Explores the dynamic paths of environmental management accounting tool development. • Diffusion of innovation theory provides the foundation and is extended. • Five case studies from South-East Asia are used to illustrate the paths. • Rejects view that one method such as material flow cost accounting would suffice. [ABSTRACT FROM AUTHOR]