Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Business Economics and Management
Alwan Sri Kustono
Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember
Economics, Econometrics & Finance

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Target Costing dan Kaizen Costing: Tinjauan Sistematis Bukti dan Celah Penelitian Muzammil .; Alwan Sri Kustono
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1958

Abstract

This systematic literature review examines the practices of target costing and kaizen costing in management accounting literature published between 2010 and 2025. Driven by the need to understand how proactive cost management techniques contribute to operational efficiency, this study utilizes a qualitative systematic literature review approach adhering to PRISMA 2020 guidelines, drawing from Google Scholar and Scopus databases with a final inclusion of 19 articles through abstract and metadata synthesis. The findings indicate that target costing demonstrates an influence on production cost reduction and profitability enhancement, supported by top management commitment and cross-functional capabilities, while cultural resistance and resource constraints serve as primary hurdles. Furthermore, the integration of target costing during the design phase and kaizen costing during production forms a sustainable total cost management system, though empirical studies testing their synergy remain limited. Adoption rates and procedures tend to vary across geographical contexts and industrial sectors, with a predominant focus on manufacturing in developed countries. Consequently, future research needs to broaden empirical investigations into service, construction, and small-medium enterprises in developing countries, as well as test integrated frameworks and supply chain roles. These insights remain indicative due to the reliance on abstract and metadata extraction without full-text verification or formal methodological quality assessment.
Digitalisasi Akuntansi, Informasi Biaya, dan Kinerja Organisasi: Tinjauan Literatur Sistematis Rohimatul Muyasyaroh; Alwan Sri Kustono
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1964

Abstract

Accounting digitalization is expected to improve cost information quality to support managerial decisions, yet its direct effect on organizational performance remains inconsistent. This study aims to map the relationships and mediation pathways among accounting digitalization, system quality, cost information, managerial decision-making, and organizational performance, and formulate a research agenda. A PRISMA 2020-based systematic literature review searched Scopus and Google Scholar (12 October 2026) for 2020–2026 publications; the 20–20–16–16–16 selection flow yielded 16 articles. Data were analyzed through thematic synthesis and mediation pathway mapping. Results show that the link between digitalization and information quality is the most consistent, direct effects on decisions or performance vary, and mediation through information quality receives the strongest support, whereas cost accounting techniques are not fully integrated with accounting information systems. System quality, cost information quality, and managerial decision quality are potential mechanisms, but serial mediation still requires testing. Organizations should align technology investment with information quality and user competence.
Co-Authors Muzammil . Rohimatul Muyasyaroh