Zuhroh, Diana ORCID: https://orcid.org/0000-0002-5659-283X and Sunardi, Sunardi (2019) The Implementation of Business Strategy and Management Accounting Practice to Increase Competitive Advantage in Fashion-Based Creative Industry. Management Studies, 7 (4). pp. 283-292. ISSN 2328-2185

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Abstract

This study aimed to obtain empirical evidence related to: (1) competitive strategy implemented by small and medium-size enterprises (SMEs) fashion sector; (2) management accounting system practiced by SMEs fashion sector; and (3) analyze whether the existing accounting system, in accordance with contingency theory is adequate to support strategy implementation. The object of this study is SMEs engaged in the fashion sector with research variables are: competitive strategy and management accounting practices. Methods of data collection using questionnaires with respondents are owners of SMEs fashion sector. Data analysis used quantitative descriptive analysis. The result of data analysis shows that most of SMEs which become sample of this research have been exporting or planned to export its product. Based on further analysis, most of SMEs engaged in the sector have not yet prepared financial statements. The most important accounting records are records of receivables, cash inflows, and cash outflow. With these results, it can be concluded that the fashion-based SMEs sector has not been supported by adequate management accounting system to support the implementation of competitive strategy. In order to improve the competitive advantage of fashion-based SMEs, it is necessary to assist management accounting system as a provider of information that can be used as a basis for decision-making in accordance with the strategy implemented.

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