Chandrarin, Grahita and Zuhroh, Diana ORCID: https://orcid.org/0000-0002-5659-283X (2021) Management Accounting Practices In Indonesia. In: Management Accounting In China And Southeast Asia : Empirical Studies On Current Practices. Springer International Publisher, United States, pp. 51-74. ISBN 978-3-030-66245-5

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Abstract

This study obtains empirical evidence about traditional and strategic management accounting practices (MAPs) in companies in Indonesia. Traditional MAPs include management account-ing systems for costing, budgeting, performance measurement, and decision making. Strategic management accounting practices encompass activity-based management, analysis of com-petition, industry analysis, long-range forecasting, value chain analysis, long-range forecast-ing, target costing, and total quality management. Data collection uses both a questionnaire and content analysis of job vacancies published on the websites of Indonesian firms. Data analysis uses descriptive statistics based on the average intensity of use. The results show that strategic management accounting techniques for budgeting, costing and performance evaluation are still intensively used. Meanwhile, regarding strategic management accounting systems, the five most frequently used are activity-based management, analysis of competi-tion, industry analysis, long-range forecasting, and value chain analysis. The results show that while traditional MAPs still are used intensively, strategic management accounting systems also are starting to be employed more frequently

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