Pengaruh Aktivitas Pengendalian, Informasi dan Komunikasi terhadap Kualitas Sistem Informasi Akuntansi dan Dampaknya terhadap Kualitas Laporan Keuangan (Studi Kasus pada Badan Pemeriksa Keuangan Republik Indonesia)

This research was motivated because no integrated with software in the examination of the financial statements of the central government because recording of cash receipts and the Directorate General of Taxes point a different amount. By looking at existing problems, the study aims to know the influence of control activities, information and communication to quality of accounting information system and the quality of financial report. The study collected data from 50 respondents. Questionnaires were distributed to Unit BPK RI and 40 questionnaires were returned. The answer of Respondents were then Analyzed with a statistical assessment of SEM-PLS. The result of the research shows that control activities influences significant to quality of accounting information system, information and communication influences is not significant to quality of accounting information system, and quality of accounting information system influences significant to quality of financial report

PENGARUH CUSTOMIZATION STRATEGY TERHADAP KINERJA PERUSAHAAN MELALUI KUALITAS SISTEM INFORMASI AKUTANSI MANAJEMEN (Studi pada Perusahaan Manufaktur di Kota Bandung)

ABSTRAK Penelitian ini bertujuan untuk meneliti secara empiris mengenai pengaruh Customization Strategy terhadap Kinerja Perusahaan Melalui Kualitas Sistem Informasi Akutansi Manajemen pada Perusahaan Perusahaan Manufaktur Di Kota Bandung. Penelitian ini merupakan penelitian deskriptif verivikatif. Teknik sampling yang digunakan dalam penelitian ini adalah teknik sampling purposive. Sampel yang diperoleh yaitu sebanyak 30 Perusahaan yang terdiri atas manajer produksi, manajer akunting. Teknik analisa yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa Customization Strategy berpengaruh signifikan positif dengan kontribusi sebesar 68,7% terhadap Kinerja Perusahaan, Customization Strategy berpengaruh signifikan positif dengan kontribusi sebesar 69.8% terhadap Kualitas Sistem Informasi Akuntansi Manajemen, dan Kualitas Sistem Informasi Akuntansi Manajemen berpengaruh signifikan positif dengan kontribusi sebesar 67.8% terhadap Kinerja Perusahaan. Kata kunci: Customization Strategy, Kinerja Perusahaan, Kualitas Sistem Informasi Akuntansi Manajemen

Studi Empiris Konsep Sistem Akuntansi Manajemen Strategis untuk Mendukung Program Blue Economy (Studi Kasus Program Satu Data Kementerian Kelautan dan Perikanan)

Laut sangat penting bagi perekonomian dan kesejahteraan Indonesia. Namun, ekosistem laut dan pesisir Indonesia serta nilai ekonominya semakin berkurang karena penangkapan ikan yang berlebihan, degradasi hutan bakau, dan terumbu karang, serta sampah laut. Hal ini menjadi tantangan bagi Program Ekonomi Biru. Tindakan pertama untuk mengatasi tantangan ini adalah meningkatkan sistem pengumpulan data dan pengukuran sumber daya kelautan dan perikanan. Studi ini mengkaji konsep sistem akuntansi manajemen strategis seperti Integrasi, Aksesibilitas, dan Fleksibilitas data pada Kualitas Sistem Akuntansi Manajemen. Metode penelitian menggunakan kuantitatif dengan pendekatan sensus. Kami mengumpulkan data melalui kuesioner kepada 60 pegawai yang menangani data dan sistem informasi pada unit kerja lingkup Kementerian Kelautan dan Perikanan Indonesia. Studi ini menemukan bahwa Integrasi, Aksesibilitas, dan Fleksibilitas data berdampak positif terhadap Kualitas Sistem Akuntansi Manajemen. Hasil ini menyiratkan kebutuhan mendesak untuk peningkatan infrastruktur digitalisasi data yang baik agar dapat memberikan informasi yang dapat diandalkan mengenai investasi nasional dan pengambilan kebijakan kelautan dan perikanan kepada pemerintah Indonesia

PENGARUH AKTIVITAS PENGENDALIAN, INFORMASI DAN KOMUNIKASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Badan Pemeriksa Keuangan Republik Indonesia)

This research was motivated because no integrated with software in the examination of the financial statements of the central government because recording of cash receipts and the Directorate General of Taxes point a different amount. By looking at existing problems, the study aims to know the influence of control activities, information and communication to quality of accounting information system and the quality of financial report. The study collected data from 50 respondents. Questionnaires were distributed to Unit BPK RI and 40 questionnaires were returned. The answer of Respondents were then Analyzed with a statistical assessment of SEM-PLS. The result of the research shows that control activities influences significant to quality of accounting information system, information and communication influences is not significant to quality of accounting information system, and quality of accounting information system influences significant to quality of financial report

Les cadres intermédiaires au cœur de la relation entre le contrôle et la stratégie

Les cadres dirigeants sont longtemps considérés comme les principaux acteurs stratégiques de l’organisation (Simons, 1995 ; Abernethy & Brownell, 1999). Toutefois, plusieurs auteurs ont souligné l’importance des rôles, que les cadres intermédiaires (Floyd & Lane 2000, Wooldridge, et al., 2008) et les opérationnels (Autissier & Derumez, 2004) jouent dans l’élaboration de la stratégie, qui permet à la fois d’adopter un comportement stratégique autonome et de participer à la prise des décisions stratégiques. Cet article contribue à la recherche en gestion par deux façons. Premièrement, il met en exergue les rôles des cadres intermédiaires dans le processus stratégique, en se basant sur une approche fonctionnaliste. Deuxièmement, il présente l’importance des cadres intermédiaires dans le processus de création de sens (sensemaking) et de diffusion de sens (sensegiving), où ces derniers font usage des leviers de contrôle pour créer du sens aux situations rencontrées, et se chargent ensuite de les diffuser de façon tant ascendante que descendante au sein de l’organisation.  &nbsp

CONCEPTION D'UN OUTIL DE MESURE DE LA PERFORMANCE : DIVERGENCES ENTRE CONTROLEURS DE GESTION ET MANAGERS. CAS D'UN GROUPE INDUSTRIEL FRANÇAIS

Le tableau de bord est l'un des outils les plus utilisés pour l'évaluation des performances au sein des entreprises françaises. Toutefois, sa conception, par les contrôleurs de gestion, pose souvent des difficultés en termes de choix des indicateurs et de réponse aux attentes et besoins de ses différents utilisateurs. L'objectif de cette recherche est d'analyser la démarche de conception d'un nouveau tableau de bord de la direction générale par les contrôleurs de gestion du siège et les réactions des managers opérationnels en termes d'utilisation et d'attentes. Le cas étudié concerne un grand groupe industriel français dans le secteur de l'automobile. Des divergences entre concepteurs et managers de cet outil semblent causer son rejet par ces derniers.Tableau de bord; indicateurs; démarche de conception;divergences entre concepteurs et utilisateurs

Configuring management control systems: theorizing the integration of strategy and sustainability

Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap and mobilizes a configuration approach to theorize the roles and uses of management control systems (MCSs) and sustainability control systems (SCSs) in the integration of sustainability within organizational strategy. Building on Simons' levers of control framework, we distinguish two possible uses of a MCS and a SCS-a diagnostic use and an interactive use-and we specify the modes of MCSs and SCSs integration. We rely on these two core dimensions to identify eight organizational configurations that reflect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideal-type configurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one configuration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCSs in the integration of sustainability within strategy. © 2012 Elsevier Ltd

Cognitive frames in corporate sustainability: managerial sensemaking with paradoxical and business case frames

Corporate sustainability confronts managers with tensions between complex economic, environmental, and social issues. Drawing on the literature on managerial cognition, corporate sustainability, and strategic paradoxes, we develop a cognitive framing perspective on corporate sustainability. We propose two cognitive frames—a business case frame and a paradoxical frame—and explore how differences between them in cognitive content and structure influence the three stages of the sensemaking process—that is, managerial scanning, interpreting, and responding with regard to sustainability issues. We explain how the two frames lead to differences in the breadth and depth of scanning, differences in issue interpretations in terms of sense of control and issue valence, and different types of responses that managers consider with regard to sustainability issues. By considering alternative cognitive frames, our argument contributes to a better understanding of managerial decision making regarding ambiguous sustainability issues, and it develops the underlying cognitive determinants of the stance that managers adopt on sustainability issues. This argument offers a cognitive explanation for why managers rarely push for radical change when faced with complex and ambiguous issues, such as sustainability, that are characterized by conflicting yet interrelated aspects

A DIMENSÃO TÁCITA DO CONHECIMENTO NAS PRÁTICAS CONTÁBEIS: UMA ANÁLISE DOS PROCESSOS DE ELABORAÇÃO E APRESENTAÇÃO DE RELATÓRIOS EM ORGANIZAÇÕES CONTÁBEIS / The tacit dimension of knowledge in accounting practices: an analysis of the processes of preparatio

No setor contábil, a elaboração de relatórios e sua apresentação aos clientes não constituem uma prática obrigatória, no entanto, são fundamentais em termos de informações contábeis úteis ao processo gerencial e decisório. A interpretação dos dados e informações contidos nesses relatórios possibilita a construção de estratégias fundamentadas em aspectos concretos do negócio. Entretanto, pela sua não obrigatoriedade, esses processos agregam muito conhecimento tácito desenvolvido e internalizado ao longo do tempo. Esse tipo de conhecimento é difícil de formalizar, comunicar e partilhar com os outros. Assim, o objetivo deste trabalho foi analisar a dimensão tácita do conhecimento, sob a ótica dos elementos de ordem técnica e cognitiva, nos processos contábeis de elaboração de relatórios gerenciais e apresentação dos resultados aos clientes de organizações contábeis. O método utilizado foi um estudo exploratório descritivo a partir do resgate do conhecimento tácito, utilizando o sense-making de Dervin (1983, 1999) e Weick (1995), associado ao método de análise de conteúdo conforme definições de Bardin (1977), Minayo (2004) e Vergara (2008). O estudo foi realizado nas organizações contábeis associadas ao Sescon-Serra Gaúcha, que implantaram o Programa de Qualidade Necessária Contábil (PQNC), categoria ouro. Os resultados indicam que as técnicas de diálogo do sense-making possibilitam a sistematização do resgate do conhecimento tácito que, quando compartilhado, pode influenciar os processos contábeis pela via de suas práticas e pode ser um elemento central para a inovação incremental nos processos contábeis. Palavras-chave: Conhecimento tácito. Contabilidade. Análise de conteúdo. Sense-making. Relatórios e resultados contábeis