Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises

Sriyono Sriyono · Simon Pulung Nugroho · Adi Soeprapto · Afni Sirait

17 citations0/0 files storedInternational Journal of Professional Business Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Accounting Theory and Financial Reporting Local Governance and Development

Abstract

Purpose: This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia. Theoretical framework: Information on management accounting strategies has a positive impact on company performance. BUMDes is one of the public agencies that must account toward the public for such performance. Design/methodology/approach: A quantitative approach with questionnaire as a data collection tool was created. This study identify the endogenous variables such as SMA Strategic Costing Techniques of Village Owned Enterprises in Indonesia. Besides, the exogenous variables are Deliberate Strategy, Market Orientation, and Organizational Size. Findings: The implementation of SMA Strategic Costing Techniques in Village-Owned Enterprises in Indonesia is influenced by the type of Deliberate Strategy and Market Orientation, while Organizational Size has no significant effect. Research, Practical & Social implications: This study provides empirical evidence that the SMA Strategic Costing Technique has been implemented in Village-Owned Enterprises in Indonesia. Implications for Practice, SMA Development in Village-Owned Enterprises in Indonesia that consider contingency factors (Deliberate Strategy, and Market Orientation). The results of this study indicate that there is support for the contingency theory. Originality/value: These findings can be used as a reference for Village Owned Enterprise managers in the development and planning of SMA practices in order to promote the achievement of organizational goals and objectives.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 17 citations exist upstream.

References

1985Of strategies, deliberate and emergent 1995Market Orientation and the Learning Organization 2011Metode Penelitian Kuantitatif, Kualitatif, Dan R&D 1980The contingency theory of management accounting: Achievement and prognosis 2017Quantitative Research Methods : A Synopsis Approach 2008An exploratory investigation of an integrated contingency model of strategic management accounting 1990The case for strategic management accounting: The role of accounting information for strategy in competitive markets 1999Marketing Strategy: An Assessment of the State of the Field and Outlook

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.