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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Accounting and Investment Jurnal Ekonomi International Journal of Economics Development Research (IJEDR)
Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar
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Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting and Investment

 1 
Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption Wardani, Rika Alvira Brisa; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22555

Abstract

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance.Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA).Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping.Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts.Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed.Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.
Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption Wardani, Rika Alvira Brisa; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22555

Abstract

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance.Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA).Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping.Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts.Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed.Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.
Effects of cost information, environmental innovation, and gender on new product development performance Pihany, Alvina Windy; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26719

Abstract

Research aims: This study aims to examine the influence of cost information,environmental innovation practices, and gender on new product developmentperformance.Design/Methodology/Approach: Experimental methodology with 2x2 factorial design. There were 117 participants consisting of students from the Faculty of Economics and Business who had taken Management Accounting and Cost Management courses.Research findings: The findings indicate that the performance of new product development is not significantly impacted by cost information or environmental innovation techniques. Nonetheless, there are notable relationships between gender and environmental innovation methods and cost information, suggesting that the influence varies depending on the designer's gender. Theoretical contribution/ Originality: This study fills a gap in the literature by investigating the interaction between gender, environmental innovation strategies, and cost information in developing new products. The study adds to our understanding of how these factors could influence the efficacy of product development and decision-making pertaining to sustainability.Practitioner/Policy implication: This study suggests that firms need to considergender differences in environmental innovation practices to optimize newproduct development. In addition, presenting relevant cost informationremains important in supporting strategic decision-making.Research limitation/Implication: Unequal group sizes may reduce statistical sensitivity. Using students limits real-world relevance. Future studies should consider work experience and include professionals to enhance external validity.
Co-Authors Alfiana, Balqis Zulvina Apriliyanti, Farshella Hadaina, Arsy Najwa Herianto, Rizka Oktavia Hidayati, Khusna Nurcahyono Nurcahyono, Nurcahyono Pihany, Alvina Windy Provita Wijayanti Putranti, Nurul Amalia Hana Sulistyani, Salsabila Khusnul Wardani, Rika Alvira Brisa