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p-Index From 2020 - 2025
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All Journal COUNT: Journal of Accounting, Business and Management
Siti Intan Nurdiana Wong Abdullah
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Economics, Econometrics & Finance

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THE RELATIONSHIP BETWEEN MANAGEMENT CONTROL SYSTEMS AND FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES Siti Intan Nurdiana Wong Abdullah; Puspa Rini; Nirsetyo Wahdi; Sylvia Kartika Dhamayanti
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.550

Abstract

This study aims to investigate the relationship between Management Control Systems (MCS) and financial performance in manufacturing companies operating in emerging economies, with a specific focus on Indonesia. It further explores the moderating effects of digital maturity and organizational culture to understand how contextual factors influence the effectiveness of MCS. Using a quantitative approach, data were collected through structured questionnaires from 120 financial and operational managers across Indonesian manufacturing firms. The research employed multiple linear regression and moderated regression analysis (MRA), supported by SmartPLS and SPSS software, to test the direct and interaction effects between variables. The results reveal that both diagnostic and interactive control systems significantly impact financial performance, with interactive controls demonstrating a stronger influence. Moreover, digital maturity positively moderates the relationship between MCS and financial outcomes, while organizational culture shows no significant moderating effect. The novelty of this research lies in its integration of digital readiness as a strategic enabler within the MCS framework, offering new theoretical and empirical insights, especially in the context of small and medium-sized enterprises (SMEs) in developing markets. This study also contributes methodologically by applying a dual-theory approach—combining contingency theory with dynamic capabilities theory—to better capture the adaptive use of control systems under technological disruption. In conclusion, effective MCS implementation, especially when supported by digital infrastructure, can enhance financial performance and strategic agility, making it a critical tool for organizational competitiveness in globalized markets.
THE IMPLICATIONS OF CRYPTOCURRENCY AND BLOCKCHAIN ON ACCOUNTING SYSTEMS: A CONTEMPORARY LITERATURE REVIEW Siti Intan Nurdiana Wong Abdullah
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i1.563

Abstract

This study aims to explore the implications of cryptocurrency and blockchain technology on accounting systems, focusing on how these digital innovations are reshaping financial reporting, auditing, and regulatory frameworks. Using a qualitative library research approach, the study conducted a systematic literature review of scholarly articles, professional reports, and regulatory publications published between 2019 and 2023. The analysis revealed three major findings: (1) inconsistent accounting treatments of crypto-assets across jurisdictions; (2) limited integration of blockchain in traditional accounting systems due to technical and organizational barriers; and (3) a growing digital skills gap among accounting professionals. The novelty of this research lies in its interdisciplinary synthesis of regulatory, technological, and educational perspectives, which are often treated separately in previous studies. Additionally, it offers a comparative lens across emerging and developed economies to better understand policy fragmentation. Unlike earlier research that primarily highlights the theoretical potential of blockchain, this study emphasizes the practical, ethical, and institutional challenges of implementation. The findings contribute to the global accounting discourse by identifying urgent needs for regulatory harmonization, curriculum reform, and upskilling initiatives. In conclusion, the study provides a timely and comprehensive view of how the accounting profession must evolve to remain relevant and reliable in the era of digital finance. Its implications are vital for standard setters, educators, practitioners, and policymakers navigating the rapid transformation of accounting in the digital age.
Co-Authors Nirsetyo Wahdi Puspa Rini Sylvia Kartika Dhamayanti