WACIKA FOR OPTIMIZING THE BALANCED UTILITY OF STRATEGIC MANAGEMENT ACCOUNTING

Authors

  • Made Susilawati
  • Unti Ludigdo
  • Gugus Irianto
  • Zaki Baridwan

DOI:

https://doi.org/10.21776/ub.ijabs.2019.27.1.6

Abstract

This study aims to examine wacika, the words of wisdom based on dharma, i.e. truth and virtues, used as a conceptual framework for Strategic Management Accounting (SMA). This postmodern qualitative research uses wacika as its instrument of analysis, focusing on guidelines for SMA according to local content. The analysis was conducted by comparing wacika values with the field data filtered through reflections. The results indicate that there are six wacika concepts found in the wacika-based SMA conceptual framework, which has three levels. The first level, the tattwa, is objectives, which contains one concept. The second level, the susila, contains two concepts of assumptions and two concepts of principles. The third level, the upacara, is the characteristics of information, containing one concept. This wacika-based framework provides a basis for practitioners to provide, communicate, and literate useful information to the management and provide both material and non-material benefits and positive energy. Keywords: management decisions, comparative analysis, reflection, cooperative, conceptual framework

References

Ahmad, K. (2012). The Use of Management Accounting Practices in Malaysian SMEs. University of Exeter as Thesis for the degree of Doctor of Philosophy in Accountancy.

Alleyne, Marshall, D. (2011). An Exploratory Study of Management Accounting Practices in Manufacturing Companies in Barbados. International Journal of Business and Social Science, 2(10), 61–70.

Al-Mawali, H., & Amoush, A. (2013). Customer Accounting Information Usage: A Mixed-method Study. Interdisciplinary Journal of Contemporary Research in Business, 5(6), 392–403.

Apak, S., Erol, M., Elagöz, İ., & Atmaca, M. (2012). The Use of Contemporary Developments in Cost Accounting in Strategic Cost Management. Procedia - Social and Behavioral Sciences, 41, 528–534. http://doi.org/10.1016/j.sbspro.2012.04.065

Aziz, A. M. (2012). Strategic Role of Strategic Management Accounting Towards Enhancing SMEs Performance in Iraq. Thesis Submitted to the Othman Yeop Abdullah Graduate School of Business, University Utara Malaysia, in Fulfillment of the Requirement for the Masters Degree of International Accounting, 1–74. Retrieved from http://etd.uum.edu.my/3197/2/AZIZ_MOHAMMED_AZIZ.pdf

Belkaoui, A. R. (2002). Behavioral Management Accounting. London: Quorum Books.

Belkaoui, A. R. (2006). Teori Akuntansi. (Krista, Ed.) (Edisi 5, B). Jakarta: Salemba Empat.

Brouthers, K. D., & Roozen, F. A. (1999). Is It Time to Start Thinking About Strategic Accounting ? Elsevier Science Ltd, 32(3), 311–322.

Coad, A. F. (1996). Smart work and hard work : explicating a learning orientation in strategic management accounting. Management Accounting Research, (April), 387–408.

Coad, A. F. (1999). Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research, (June 1997), 109–135.

Corbin, J., & Strauss, A. (1990). Grounded Theory Research: Procedures, Canoan and Evaluative Criteria. Qualitative Sociology, 13(1), 418–427 (3–21). http://doi.org/10.1007/BF00988593

Creswell, J. W. (2015). Penelitian Kualitatif & Desain Riset: Memilih di antara Lima Pendekatan. (S. Z. Qudsy, Ed.) (Edisi ke-3). Yogyakarta: Pustaka Pelajar translated by SAGE.

Denzin, N. K., & Lincoln, Y. S. (2009). Handbook of Qualitative Research: Metodologi Grounded Theory Ulasan Singkat Anselm Strauss & Juliet Corbin. Yogyakarta: Pustaka Pelajar translated by Sage Publication Pvt. Ltd. http://doi.org/10.1111/j.1365-2648.2005.03538_2.x

Dixon, R. (1998). Accounting for Strategic Management : A Practical Application. Elsevier Science - Long Range Planning, 31(2), 272–279.

Dunkovic, D., Juric, D., & Nikolic, T. (2010). Marketing Aspects in Strategic Management Accounting. Interdisciplinary Management Research, 6, 739–750.

Engineer, A. A. (2009). Islam dan Teologi Pembebasan. Yogyakarta: Pustaka Pelajar.

Forsaith, D., Tilt, C., & Xydias-lobo, M. (2004). The Future of Management Accounting a South Australian Perspective. JAMAR, 2(1), 55–69.

Fowzia, R. (2011). Strategic Management Accounting Techniques : Relationship with Business Strategy and Strategic Effectiveness of Manufacturing Organizations in Bangladesh. World Journal of Management, 3(2), 54–69.

Ho, J. K. (2014). An Exploratory Exercise to Establish the Profile of a Double-hybrid Management Accountant with Justifications. European Academic Research, I(11), 4261–4273.

Hoffjan, A., & Wompener, A. (2006). Comparative Analysis of Strategic Management Accounting in German - and English - Language General Management Accounting Textbooks. Textbooks SBR, (July), 234–258.

Hoque, Z. (2006). Methodological Issues in Accounting research: Theories and Methods and Issues. Spiramus.

Juras, A. (2014). Strategic Management Accounting – What Is the Current State of the Concept ? Economy Transdisciplinarity Cognition, 17(2), 76–83.

Kamayanti, A. (2016). Metodologi Penelitian: Kualitatif Akuntansi Pengantar Religiositas Keilmuan. Jakarta Selatan: Ngapurancang.

Kieso, D., Weygandt, J., & Warfield, T. (2011). IFRS Edition: Intermediate Accounting (Volume 1). Hoboken: John Wiley & Sons.

Kozarkiewicz, A., & Lada, M. (2014). Strategic Management Accounting as a Source of Information for Value-Driven Project Management. Journal of Economics, Business and Management, 2(3), 186–190. http://doi.org/10.7763/JOEBM.2014.V2.122

Langfieldâ€Smith, K. (2008). Strategic management accounting: how far have we come in 25 years? Accounting, Auditing & Accountability Journal, 21(2), 204–228. http://doi.org/10.1108/09513570810854400

Llewelyn, S. (2003). What counts as “theory†in qualitative management and accounting research? Introducing five levels of theorizing. Accounting, Auditing & Accountability Journal, 16(4), 662–708. http://doi.org/10.1108/09513570310492344

Lo, L. (2011). “ Strategic †conceptualization in management accounting or SMA. Science Direct.

Lord, B. R. (1996). Strategic management accounting: the emperor’s new clothes? Management Accounting Research, 7(April 1994), 347–366. http://doi.org/10.1006/mare.1996.0020

Ma, Y., & Tayles, M. (2009). On the emergence of strategic management accounting: An institutional perspective. Accounting and Business Research, 39(5), 473–495. http://doi.org/10.1080/00014788.2009.9663379

Mathras, D., Cohen, A. B., Mandel, N., & Mick, D. G. (2015). The effects of religion on consumer behavior: A conceptual framework and research agenda. Journal of Consumer Psychology, 1–14. http://doi.org/10.1016/j.jcps.2015.08.001

Mckinlay, A., & Pezet, E. (2010). Critical Perspectives on Accounting Accounting for Foucault. Critical Perspectives on Accounting, 21(6), 484–493. http://doi.org/10.1016/j.cpa.2009.08.006

Molisa, P. (2011). A Spiritual Reflection on Emancipation and Accounting. Critical Perspectives on Accounting, 22(5), 453–484. http://doi.org/10.1016/j.cpa.2011.01.004

Nielsen, L. B., Mitchell, F., & Nørreklit, H. (2014). Management Accounting and Decision Making: Two Case Studies of Outsourcing. Accounting Forum, 1–19. http://doi.org/10.1016/j.accfor.2014.10.005

Nishimura, A. (2005). The Development of Management Accounting and the Asian Position. Workshop Internasional Akuntansi Dan Isu-Isu Keuangan.

Noordin, R., Zainuddin, Y., & Tayles, M. (2009). Strategic Management Accounting Information Elements : Malaysian Evidence. Asia-Pacific Management Accounting Journal, 4(1), 17–34.

Nyamori, R. (2000). Strategic Accounting Revisiting The Agenda. School of Accountancy, Massey University, Working Pa(August), 1–23.

Orsi, R. A. (2003). Is the Study of Lived Religion Irrelevant to the World We Live in? Special Presidential Plenary Address, Society for the Scientific Study of Religion, Salt Lake City. Journal for the Scientific Study of Religion, 42(2), 169–174. http://doi.org/10.1111/1468-5906.t01-1-00170

Pipan, T., & Czarniawska, B. (2010). How to construct an actor-network: Management accounting from idea to practice. Critical Perspectives on Accounting, 21(3), 243–251. http://doi.org/10.1016/j.cpa.2008.04.001

R. Roslender, S. Hart, J. G. (1998). Strategic management accounting : Refocusing the agenda. Management Accounting Research, 44–46.

Ramljak, B. (2012). Strategic Management Accounting Practices in Croatia. The Journal of International Management Studies, 7(2), 93–100.

Roslender, R., & Hart, S. J. (2010). Strategic Management Accounting : Lots in a Name ? Www.hw.ac.uk, (September), 1–27.

Sarasamuscaya. (n.d.). Hindu scriptures. Retrieved from http://sastrabali.com/sarasamuscaya/

Setiawaty, S. (2012). Mengapa Koperasi Tidak Berkembang dan Maju Secara Signifikan. Universitas Gunadarma.

Shank, J. K. (2006). Strategic cost management : upsizing , downsizing , andright (?) sizing. Contemporary Issues In Management Accounting, (Oxford University Press New York), 355–365.

Šoljaková, L. (2012). Strategic management accounting : why are not expectations fulfil ? In Advances in Finance and Accounting (pp. 217–221).

Sudaryanti, D., Sukoharsono, E. G., Baridwan, Z., & Mulawarman, A. D. (2015). Critical Analysis on Accounting Information Based On Pancasila Value. Procedia - Social and Behavioral Sciences, 172, 533–539. http://doi.org/10.1016/j.sbspro.2015.01.399

Waweru, N. M. (2010). The origin and evolution of management accounting : a review of the theoretical framework. Problems and Perspectives in Management, 8(3), 165–182.

Zaitul. (1988). Tinjauan kritis tentang pengaruh budaya terhadap sistim akuntansi. FE Universitas Bung Hatta, 1–5.

Downloads

Published

2019-04-01

How to Cite

Susilawati, M., Ludigdo, U., Irianto, G., & Baridwan, Z. (2019). WACIKA FOR OPTIMIZING THE BALANCED UTILITY OF STRATEGIC MANAGEMENT ACCOUNTING. The International Journal of Accounting and Business Society, 27(1), 103–118. https://doi.org/10.21776/ub.ijabs.2019.27.1.6

Most read articles by the same author(s)

> >>