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All Journal Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Jusoh, Ruzita
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Economics, Econometrics & Finance Social Sciences

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ORGANIZATIONAL CAPABILITIES, STRATEGIC MANAGEMENT ACCOUNTING AND FIRM PERFORMANCE Lay, Tan Ah; Jusoh, Ruzita
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

From a resource-based view perspective, the paper provides empirical evidence on new emerging strategic management accounting (SMA), its association with organizational capabilities (market orientation, entrepreneurship, innovativeness and organizational learning) and the interlinkages among these four elements of organizational capabilities. Partial least squares (PLS) technique was used to test the contingency model. Using the mail survey data of 103 manufacturing strategic business units (SBUs) of public listed companies in Malaysia, the results found that the four organizational capabilities - market orientation, entrepreneurship, innovativeness and organizational learning - collectively give rise to positional advantage leading to enhanced firm performance. SMA techniques are found to support the internal organizational capabilities. However, SMA usage is not associated with firm performance, indicating that the mediation role of SMA usage on the relationship between organizational capabilities and firm performance is not supported. The results confirm that a firm can attain above average performance if it possesses and emphasizes the four organizational capabilities collectively and these four organizational capabilities collectively are also important to support the usage of SMA techniques which can provide useful information for improvement of internal capabilities as well as resource allocation and utilization.
Enablers of Target Cost Management Implementation: Evidence from Malaysia Baharudin, Norhafiza; Jusoh, Ruzita
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15290

Abstract

This study used contingency theory to examine the key enablers of target cost management (TCM) at the Malaysian context. Using a single case study approach, a questionnaire survey was conducted on users of TCM at Company A, a Malaysian automotive company. The respondents were required to determine whether enablers, namely, an advanced manufacturing technology (AMT) implementation, confrontational strategy, customer orientation, an information-sharing network, lean manufacturing implementation, supplier relationships, teamwork oriented organizational culture, top management support and commitment, and training havepositive relationships with the successful implementation of TCM. The findings show that only teamwork, top management support and commitment, and training are the key enablers for the successful implementation of TCM in the case company.
Co-Authors Baharudin, Norhafiza Lay, Tan Ah