Pengaruh DNA Organisasi Dan Prioritas Strategi Terhadap Penggunaan Praktik Akuntansi Manajemen Pada UKM

Abstract

The transformation of small and medium-sized enterprises (SMEs) towards economic sustainability focusing on cost efficiency is a major need for the emerging pressures in the changing global business environment. The implementation of management accounting practices is expected to improve business sustainability, as it can provide a variety of tools, techniques and valuable internal information including for budgeting, profit planning and performance evaluation. Management accounting practices are also shaped by management accounting information systems. This study contributes to the development of current management accounting practices and the impact of organizational DNA and strategic priorities on management accounting practices in East Java Province, with contingency theory as the underlying theory. This study shows that SMEs in East Java have adopted management accounting practices. The results of data analysis show that organizational DNA, especially organizational culture and management system, determines SME entrepreneurs to implement management accounting practices while strategic priorities have no effect on management accounting practices.