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All Journal Ekonomi Bisnis EL-MUHASABA Jurnal Akuntansi Aktual Kompartemen : Jurnal Ilmiah Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal Jurnal Akuntansi Jurnal Akuntansi dan Keuangan
Suham Cahyono
Universitas Airlangga
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Suham Cahyono
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1798

Abstract

This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.
BIG DATA, ARTIFICIAL INTELLIGENCE, AND MANAGEMENT ACCOUNTANT: A GLOBAL PERSPECTIVE Suham Cahyono; Ardianto Ardianto
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2081

Abstract

This study aims to objectively explored the relevance of big data issues that have developed in the professional world to the best practices of the management accounting profession. The conceptual framework was developed to become the frame for consideration of making structured designs on artificial intelligence issues. Using data sources derived from literature studies and conducting various reviews of articles related to this interesting topic, conclusions are generated that refer to the implications of management accountant best practices. This study finds that the concept of management accountants is strongly influenced by the adoption of Big Data in the companies. Furthermore, we specifically define and present strategic steps that can suggest management accountants can carry out best practices in accordance with professional programs that have become an important part of practice. This study contributes to the development of the best practice of management accountants where Big Data is the center of attention that cannot be separated from their professional practice so that it is possible to adjust the practice of management accountants that generate added value. To the best authors knowledge, this is the first study to seeks and explores the Big Data and Artificial Intellegence in the management accountant profession from global perspectives. The study provides some deep insight to the accountant management global more take care for their sustainable profession in the long wave of digitalisation.
Co-Authors Ardianto Ardianto Debby Ratna Daniel Erina Sudaryati Fitria Andriyani Hendri Arya Fernando Imran Haider Rieswandha Dio Primasatya Sedianingsih Sedianingsih Sheila Erdika Sri Ningsih Tjiptohadi Sawarjuwono Wendi Wendi