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Journal of Business Innovation and Accounting Research
Published by PT. BATARI EDU CALYA
ISSN : -     EISSN : 30316618     DOI : -
Core Subject :
The Journal of Business Innovation and Accounting Research (JBIAR) invites researchers, academics, practitioners, and policymakers to submit original research articles in business, management, accounting, finance, economics, entrepreneurship, and innovation studies.
Arjuna Subject : -
Articles 55 Documents
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Influence of Employee Recognition on Employee Motivation and Job Satisfaction in the Nigerian Banking Industry Ekwutosi Theresa Ezeanolue; Chinelo Patience Ohanyere; Obinna Solomon Eboh
Journal of Business Innovation and Accounting Research Vol. 3 No. 1 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/d5kc7630

Abstract

Employee productivity in the banking industry is influenced by multiple factors, with compensation and motivation being critical determinants. Ensuring that employees are rewarded and motivated is essential for organizational performance. The study employs a case study approach to examine how incentive strategies influence employee productivity in GT Bank, Access Bank, and First Bank Nigeria Plc. Using a triangulation method, it integrates qualitative interviews and observations with quantitative questionnaires and secondary data on salaries and earnings. A stratified random sample of 300 employees was selected, representing managers, senior, and junior staff. Data were analyzed using SPSS, with descriptive and correlation statistics employed to assess relationships between compensation, motivation, and productivity. Productivity results showed moderate perceptions, with only two items rated as critical, while others were fairly or weakly significant. Job satisfaction was generally high, with strong satisfaction in working conditions, effort, relationships, and communication, though retention was weaker. Regression analysis revealed a weak relationship between monetary incentives and predictors (low R²), though ANOVA indicated statistical significance. Among variables, only employee factors significantly influenced incentives. Secondary data showed a strong positive relationship between salaries and gross earnings, with high correlation (r = 0.863) and substantial explanatory power (R² = 74.4%), confirming that monetary incentives significantly relate to productivity. Findings indicate that while compensation strongly influences productivity, motivation and job satisfaction play supportive roles. Inequities in promotion and limited non-financial incentives can reduce engagement. The study concludes that integrating fair compensation with effective motivational strategies is crucial for optimizing performance in the banking sector.
Management Accounting Practices in the Era of Industry 4.0: Challenges and Opportunities for Business Innovation in Uzbekistan Juraeva Mukhammadovna
Journal of Business Innovation and Accounting Research Vol. 2 No. 3 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/5adzma80

Abstract

The advent of Industry 4.0 has fundamentally transformed management accounting practices globally, presenting both unprecedented challenges and opportunities for business innovation. This study examines the current state of management accounting practices in Uzbekistan within the context of digital transformation, analyzing the challenges faced by organizations and identifying opportunities for innovation. Utilizing a mixed-methods approach combining quantitative surveys and qualitative case studies, this research investigates how Uzbek enterprises are adapting their cost management systems, performance measurement frameworks, and decision-support mechanisms to align with Industry 4.0 requirements. The findings reveal that while Uzbekistan has made significant strides through initiatives such as the "Digital Uzbekistan 2030" strategy, substantial gaps remain between traditional accounting practices and the advanced methodologies required for competitive positioning in the global digital economy. The study identifies critical success factors including digital infrastructure development, human capital enhancement, and regulatory modernization. Furthermore, this research proposes an integrated framework for implementing innovative management accounting practices that leverage emerging technologies such as artificial intelligence, blockchain, big data analytics, and cloud computing. The results contribute to both theoretical understanding and practical guidance for organizations seeking to navigate the complexities of management accounting transformation in emerging economies.
Behavioral Aspects of Management Accounting in Supporting Innovative Managerial Decisions Vijay Sarkar
Journal of Business Innovation and Accounting Research Vol. 2 No. 3 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/qzh5vb71

Abstract

This study investigates the behavioral dimensions of management accounting practices and their role in facilitating innovative managerial decision-making within the Indian organizational context. Management accounting has evolved beyond its traditional function of providing financial information to encompass behavioral considerations that significantly influence how managers interpret, utilize, and act upon accounting data. Drawing upon theoretical frameworks including stakeholder theory, agency theory, and upper echelons theory, this research examines the psychological, cognitive, and organizational behavioral factors that mediate the relationship between management accounting information and innovative decision outcomes. The methodology employs a mixed-methods approach combining quantitative survey data from 385 respondents across Indian manufacturing and service sector organizations with qualitative insights from semi-structured interviews with senior management accountants. Statistical analysis using SPSS reveals significant positive correlations between management accounting information utilization and decision-making effectiveness (r = 0.72, p < 0.01), with managerial risk-taking propensity and top management support serving as critical moderating variables. The findings demonstrate that behavioral factors including cognitive biases, decision styles, communication patterns, and organizational culture substantially influence how management accounting information translates into innovative decisions. The study contributes to the limited literature on behavioral management accounting in emerging economies and provides practical implications for Indian organizations seeking to leverage management accounting systems for competitive advantage through innovation.
The Influence of Management Control Systems on Business Innovation and Organisational Effectiveness in Indonesia Ahmad Aminullah
Journal of Business Innovation and Accounting Research Vol. 2 No. 4 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/tabn4v02

Abstract

This study investigates the influence of Management Control Systems (MCS) on business innovation and organisational effectiveness within the Indonesian business context. Drawing upon the Four Levers of Control framework and enabling control design perspectives, this research examines how different control mechanisms—including beliefs, boundary, diagnostic, and interactive controls—affect innovation outcomes and organizational performance. Utilising a quantitative research methodology with survey instruments distributed across multiple Indonesian organisations, the study employs structural equation modelling and path analysis to test hypothesised relationships. The findings reveal that MCS implementation demonstrates significant positive correlations with both innovation capability and organizational effectiveness. Specifically, the enabling design of MCS positively influences the intensity of management control usage in innovation activities, while interactive control capabilities enhance technological innovation and firm performance through effective organizational learning. The results further indicate that cultural factors, leadership styles, and strategic alignment serve as critical determinants of successful MCS implementation in Indonesian organisations. This research contributes to the theoretical understanding of control-innovation dynamics and provides practical implications for Indonesian managers seeking to leverage control systems for enhanced organizational outcomes.
Value-Based Management Accounting for Improving Financial and Non-Financial Performance Yosphia Fahruddiana
Journal of Business Innovation and Accounting Research Vol. 2 No. 4 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/t44fdd76

Abstract

This study investigates the implementation and impact of value-based management accounting (VBMA) practices on both financial and non-financial performance within Indonesian business contexts. The research synthesizes empirical evidence from various Indonesian industries to examine how management accounting practices contribute to organizational value creation and performance enhancement. Employing a quantitative research methodology with structural equation modeling (SEM) analysis, this study analyzes the relationships between management accounting system usage, value chain integration, and multidimensional performance outcomes. The findings reveal that advanced management accounting practices significantly influence both financial metrics (profitability, liquidity, and market value) and non-financial indicators (customer satisfaction, service quality, and operational efficiency). Furthermore, the study demonstrates that value-based approaches to management accounting facilitate superior decision-making processes and enhance organizational competitiveness in the Indonesian market. The research contributes to the theoretical understanding of management accounting evolution while providing practical implications for Indonesian enterprises seeking to optimize their performance measurement and management systems.
Integrating Management Accounting and Business Analytics to Improve Innovation Capability Abdul Madjid
Journal of Business Innovation and Accounting Research Vol. 3 No. 1 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/9k6pwv09

Abstract

The integration of management accounting and business analytics has emerged as a critical strategic imperative for enhancing organizational innovation capability in the contemporary business environment. This study investigates the synergistic relationship between management accounting practices, business analytics capabilities, and innovation performance within the Malaysian context. Drawing upon the resource-based view and dynamic capabilities theory, this research examines how Malaysian organizations can leverage the combined potential of strategic management accounting techniques and advanced data analytics to foster innovation outcomes. The methodology employs a quantitative approach utilizing structural equation modeling (SEM) and partial least squares (PLS) analysis to empirically test the proposed theoretical framework. Results indicate that management accounting practices significantly influence organizational capabilities, while business analytics capabilities serve as critical mediators in the relationship between organizational resources and innovation performance. The findings reveal that Malaysian firms demonstrating higher levels of strategic management accounting adoption and business analytics integration exhibit superior innovation capabilities. This study contributes to the existing literature by providing empirical evidence on the complementary roles of management accounting and business analytics in driving innovation within emerging market contexts, offering practical implications for Malaysian enterprises seeking to enhance their competitive positioning through innovation-driven strategies.
The Role of Management Accounting Systems in Enhancing Business Innovation and Competitive Advantage Lee Youngmi
Journal of Business Innovation and Accounting Research Vol. 3 No. 2 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/b1yf0b79

Abstract

This study investigates the critical role of management accounting systems (MAS) in fostering business innovation and establishing competitive advantage within the South Korean business context. As global competition intensifies and technological advancements accelerate, organizations increasingly rely on sophisticated management accounting techniques to support strategic decision-making processes. This research employs a quantitative methodology utilizing survey data collected from manufacturing and service sector firms operating in South Korea, analyzed through Statistical Package for Social Sciences (SPSS) and Structural Equation Modeling (SEM). The findings reveal that modern management accounting practices, including Activity-Based Costing (ABC), target costing, and strategic management accounting techniques, significantly influence innovation performance and competitive positioning. Furthermore, the study demonstrates that the relationship between management accounting systems and competitive advantage is mediated by innovation performance, with organizational culture serving as a moderating variable. The results contribute to the existing literature by providing empirical evidence from an East Asian emerging economy context, offering practical implications for managers seeking to leverage accounting information systems for strategic purposes. This research underscores the transformative potential of management accounting from traditional cost-tracking mechanisms to strategic instruments that enhance firm performance and market competitiveness in the contemporary Korean business environment.
Strategic Management Accounting Practices and Their Impact on Organizational Sustainability Furqan Doğan
Journal of Business Innovation and Accounting Research Vol. 3 No. 2 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/kt9mfv28

Abstract

This study investigates the relationship between strategic management accounting (SMA) practices and organizational sustainability performance within the Turkish business context. As organizations increasingly face pressure to balance economic profitability with environmental stewardship and social responsibility, understanding how strategic accounting practices contribute to sustainability outcomes becomes critically important. Employing a mixed-methods approach combining content analysis with quantitative performance measurement techniques including entropy-based weighting and TOPSIS (Technique for Order Preference by Similarity to Ideal Solution), this research examines how Turkish organizations integrate sustainability considerations into their strategic management accounting frameworks. The findings reveal that organizations demonstrating higher levels of SMA adoption exhibit superior multidimensional sustainability performance across economic, environmental, social, and governance dimensions. The study contributes to the growing body of literature on sustainability management accounting by providing empirical evidence from an emerging market context, demonstrating that strategic accounting practices serve as critical enablers for achieving balanced sustainability outcomes. The results indicate significant positive relationships between comprehensive sustainability reporting practices and organizational performance, though the value relevance of sustainability efforts remains context-dependent. These findings have important implications for practitioners seeking to leverage management accounting tools for sustainability enhancement and for policymakers developing frameworks to promote corporate sustainability in Turkey.
Management Accounting Information Quality and Its Effect on Managerial Performance in Innovative Enterprises Siti Hajar
Journal of Business Innovation and Accounting Research Vol. 3 No. 2 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/c90qyx08

Abstract

This study investigates the relationship between management accounting information quality and managerial performance within innovative enterprises operating in Malaysia. Management accounting systems serve as critical organizational control mechanisms that provide managers with essential information for decision-making and reducing environmental uncertainty. Drawing upon contingency theory, this research examines how the characteristics of management accounting information—specifically scope, integration, aggregation, and timeliness—influence managerial performance outcomes in the Malaysian context. A quantitative research methodology was employed, utilizing structured survey questionnaires distributed to managers in innovative enterprises across Malaysia. The findings reveal that management accounting information quality significantly and positively affects managerial performance, with innovation performance serving as a moderating variable in this relationship. The study contributes to the existing literature by providing empirical evidence from Malaysian innovative enterprises, demonstrating that high-quality management accounting information enables managers to make better decisions, enhance organizational control, and ultimately improve performance outcomes. The implications suggest that innovative enterprises should invest in developing comprehensive management accounting systems that provide timely, integrated, and broad-scope information to support managerial decision-making processes.
Digital Transformation in Management Accounting: Implications for Strategic Decision-Making in Firms Shujiro Urata
Journal of Business Innovation and Accounting Research Vol. 3 No. 2 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/0ygfa136

Abstract

Digital transformation has emerged as a pivotal force reshaping management accounting practices and strategic decision-making processes across global enterprises. This study investigates the implications of digital transformation on management accounting systems and their subsequent influence on strategic decision-making within Japanese firms. Drawing upon comprehensive analysis of existing literature and empirical evidence, this research examines how digital technologies are fundamentally altering traditional management accounting functions, including standard costing, performance measurement, and strategic planning processes. The findings reveal that digital transformation significantly enhances firms' financial performance through improved accounting information quality, operational efficiency, and decision-making capabilities (Chen & Zhang, 2024; . Furthermore, the study identifies that Japanese firms maintain distinctive approaches to management accounting practices, particularly in standard costing applications, which continue to evolve alongside digital transformation initiatives (Zoysa & Herath, 2007). The research demonstrates that strategic emphasis on digital transformation positively influences market capitalization and overall firm value, with implications varying based on organizational size and resource availability (Moker et al., 2020; . This investigation contributes to the understanding of how Japanese enterprises can leverage digital technologies to optimize management accounting practices while maintaining their traditional strengths in cost management and strategic planning. The study provides theoretical and practical insights for managers seeking to navigate the complexities of digital transformation in management accounting contexts.

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