Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal The International Journal of Accounting and Business Society
Johny Jermias
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Management Accounting in Indonesia: Analysis of Current Systems, Potential for Change and Forces behind Innovation Jermias, Johny; Armitage, Howard M
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The paper begins with a- description of the current practice of management accounting in Indonesia and the degree to which management accounting systems and management accountants are expected to change during the next five years. This is followed by an empirical examination of the relationship between management accounting innovation in lndonesia and such factors as organization hierarchy, system design, company performance, size, and age. As predicted, results from this study indicated that the level of management accounting system innovation can be predicted by the level of hierarchy and the nature of organizational design. Increased hierarchy has a negative association with innovation in management accounting systems. Similarly, organizations that are process oriented use more innovative management accounting systems than functionally oriented organization. Key words: innovation, management accounting, hierarchy, lndonesia.
Co-Authors Howard M Armitage