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Journal : Accounting Analysis Journal

The Management Accounting Usage in Automotive Servitized Companies: An Initial Attempt Unggul Purwohedi; Muhammad Kaleem Zahir-ul-Hassan; Maqsood Memon
Accounting Analysis Journal Vol 12 No 1 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i1.67393

Abstract

Purpose : Prior literature suggests a further exploration on the usage of management accounting (MA) techniques in the servitization context. Servitization is a movement in which companies consciously develop service offerings, which support their products to gain competitive advantage. There are still limited studies of this topic in the context of Indonesian manufacturing companies, thus this paper aims to provide evidence on the usage of MA in servitized manufacturing companies in Indonesia. Method : We employed a qualitative approach as well as a preliminary survey to a number of selected managers and accountants from four different automotive companies. Findings : The result shows that target costing is very crucial to the automotive manufacturing companies nowadays. We discover that competitive position monitoring, quality costing, integrated performance measurement, and brand management accounting are relevant to company’s strategic position. Therefore, we find the connection between the usage of MA and company’s strategic planning. Novelty : From practical point-of-view, our study provides the evidence on the usage of MA in Indonesian servitized-manufacturing business. Also, we build a framework, which represents the relationship between the MA techniques and servitization, that could benefit business through a better understanding about the interconnections between MA usage and servitization level. Keywords : Management Accounting; Servitization; Automotive Companies; Indonesia
Co-Authors Abrori, Ali Achmad Fauzi Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Arthika Dewi, Mega Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Diah Armeliza Dicky Iranto Diena Noviarini Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fathurohman, Muhammad Fatihah, Inggit Ukhti Gatot Nazir Ahmad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Prameswari, Almira Dian Prameswari Purnamasari, Sasmita Puspitasari, Ananda Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Sih Afsari Utami, Andini Simangunsong, Toba Antanov Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Thaib I., M. Farian Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Ulupu, IGKA Usep Suhud Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam