this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...

Abstract The important role that management accounting plays in driving organisational performance has been reiterated the literature. In line with importance, call for more effort to enhance knowledge on strategic increased over years. Responding call, this study utilised a qualitative approach involved systematic review synthesise existing literature towards understanding foundation, continge...

This paper is aimed at evaluating critical success factors in Business Intelligence (BI) implementation in an Enterprise Resource Planning (ERP) environment. The data analysis method used in this paper is the Decision Making Trial and Evaluation Laboratory Model (DEMATEL). The study has been conducted on a cement manufacturing strategic holding company that has implemented ERP since 2010. This ...

In recent years, the balanced score card (BSC) has been the focus of considerable methodology for strategic cost management in management accounting area since it was originally proposed by Kaplan ,R.S. and Norton, D.P. in 1992. BSC is an approach to performance measurement based on both financial and nonfinancial information from four perspectives which are called financial, customer, inter...

Kinerja dapat diartikan sebagai suatu faktor penting dalam operasionalpperusahaan.., Penelitian ini bertujuan untuk mengetahuiAapakah strategic management accounting , lingkungan bisnis dan kualitas pimpinan meningkatkan kinerja hotel di Pekanbaru. Data sampel diperoleh dari manajer terkait akuntansi, keuangan yang bekerja pada industri perhotelan Kota kemudian diolah menggunakan metode regresi...

The industrial revolution 4.0 increases business competition and the increasing need for accounting information strategic decision making. Accounting is financial needed by managers to predict determine company's policies in future, however, current condition of many companies has not been able produce quality which an impact on production inappropriate policies. This study aims how much strate...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...