How Companies Create Value Through Management Accounting Practices in the Era of the Covid Pandemic
| dc.creator | Puryati, Dwi | |
| dc.date | 2024-01-01 | |
| dc.date.accessioned | 2025-10-01T23:49:11Z | |
| dc.description | Purpose: This study aims to explore Management Accounting Practices (MAPs) in Indonesia and the impact that Covid-19 had on them. It also aims to establish the factors that affected MPAs during the pandemic, and the effect that these practices had on business performance. Design/methodology: Descriptive and verification methods were used. The former was employed to detail MAPs in manufacturing companies in Indonesia and the impact that the Covid-19 pandemic had on these practices. The verification method (using multiple linear regression) was employed to examine the factors that influence their MAPs and the effect of these practices on business performance. This study used primary data obtained from controllers who work for different Indonesian manufacturing companies. The total sample was composed of 41 questionnaire responses. Findings: This paper shows that most manufacturing companies in Indonesia have adopted MAPs for cost systems, decision-making, business strategies, and advanced manufacturing technology. In general, these MAPs are at Stage 4 as defined by the IFAC. This means that, in Indonesia, MAPs are implemented to create value and maintain companies’ sustainability in the era of Industry 4.0. Conclusions: The pandemic increased the implementation of MAPs, which had a significant effect on the intensity of market competition and firm performance. The results of this study support Statement 1 on Management Accounting by the IFAC, according to which accounting practices in Stage 4 are focused on the effective use of organizational resources to create value. Originality: This study focuses on manufacturing companies in Indonesia and the period of the Covid-19 pandemic, which brought about special conditions that impacted business operations. These results are in line with changes in the current business environment, and companies can consider them to create value and continuously improve their performance. | en-US |
| dc.description | Objetivo: este estudio busca explorar las Prácticas de Contabilidad de Gestión (PCG) en Indonesia y el impacto que el COVID-19 tuvo en ellas. También busca establecer los factores que afectaron las PCG durante la pandemia y el efecto que estas prácticas tuvieron sobre el desempeño empresarial. Diseño/metodología: se utilizaron métodos descriptivos y de verificación. El primero se usó para describir las PCG en empresas manufactureras en Indonesia y el impacto que la pandemia del COVID-19 tuvo en estas prácticas. El método de verificación (usando regresión lineal múltiple) se empleó para examinar los factores que influencian sus PCG y el efecto de estas prácticas en el desempeño empresarial. Se utilizaron datos primarios obtenidos de directores financieros que trabajan para diferentes empresas manufactureras en Indonesia. La muestra total estuvo compuesta por 41 respuestas a un cuestionario. Resultados: este trabajo muestra que las empresas manufactureras en Indonesia han adoptado PCG para sistemas de costeo, toma de decisiones, contabilidad estratégica de gestión y tecnología de producción avanzada. En general, estas PCG están en la Etapa 4, según la define la Federación Internacional de Contadores (IFAC, por sus siglas en inglés). Esto significa que, en Indonesia, las PCG se implementan para generar valor y mantener la sostenibilidad de las empresas en la era de la Industria 4.0. Conclusiones: la pandemia incrementó la implementación de las PCG, lo cual tuvo un efecto significativo en la intensidad de la competencia y el desempeño empresarial. Los resultados de este estudio respaldan la Declaración 1 sobre contabilidad de gestión emitida por la IFAC, según la cual las prácticas en la Etapa 4 están enfocadas en el uso efectivo de recursos organizacionales para generar valor. Originalidad: este estudio se enfoca en empresas manufactureras en Indonesia y el periodo de la pandemia del COVID-19, la cual trajo consigo condiciones especiales que tuvieron un impacto en las operaciones empresariales. Estos resultados están alineados con cambios en el ambiente empresarial actual, y las empresas pueden considerarlos para generar valor y mejorar su desempeño continuamente. | es-ES |
| dc.format | application/pdf | |
| dc.format | application/zip | |
| dc.format | text/xml | |
| dc.format | text/html | |
| dc.identifier | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2712 | |
| dc.identifier | 10.22430/24223182.2712 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12622/7128 | |
| dc.language | eng | |
| dc.publisher | Institución Universitaria ITM | es-ES |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2712/3000 | |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2712/3181 | |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2712/3182 | |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2712/3277 | |
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| dc.rights | Derechos de autor 2023 Dwi Puryati | es-ES |
| dc.rights | https://creativecommons.org/licenses/by-nc-sa/4.0 | es-ES |
| dc.source | Revista CEA; Vol. 10 No. 22 (2024); e2712 | en-US |
| dc.source | Revista CEA; Vol. 10 Núm. 22 (2024); e2712 | es-ES |
| dc.source | 2422-3182 | |
| dc.source | 2390-0725 | |
| dc.subject | intensidad de la competencia | es-ES |
| dc.subject | prácticas de contabilidad de gestión | es-ES |
| dc.subject | estrategias de contabilidad de gestión | es-ES |
| dc.subject | influencia de la pandemia | es-ES |
| dc.subject | mejoramiento del desempeño | es-ES |
| dc.subject | generación de valor | es-ES |
| dc.subject | intensity of market competition | en-US |
| dc.subject | management accounting practices | en-US |
| dc.subject | management accounting strategies | en-US |
| dc.subject | pandemic’s influence | en-US |
| dc.subject | performance improvement | en-US |
| dc.subject | value creation | en-US |
| dc.title | How Companies Create Value Through Management Accounting Practices in the Era of the Covid Pandemic | en-US |
| dc.title | Cómo las empresas crean valor a través de prácticas de contabilidad de gestión en la era de la pandemia del COVID | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |
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