5.png){kind=logo}
PERAN AKUNTANSI MANAJEMEN STRATEGIK TERHADAP PENGAMBILAN KEPUTUSAN BISNIS MELALUI ANALISIS BIG DATA DAN ARTIFICIAL INTELLIGENCE: SUATU STUDI LITERATURE REVIEW
Abstract
Tujuan dari tulisan ini ialah mendiskusikan tentang peran akutansi manajemen strategik dalam pengambilan keputusan bisnis perusahaan, mendiskusikan tentang dorongan perusahaan menggunakan akuntansi manajemen strategik, mendiskusikan kegunaan akuntansi manajemen strategik dalam pengambilan keputusan bisnis perusahaan, mendiskusikan dampak akuntansi manajemen strategik dalam membuat tujan bisnis melalui analisis big data dan artificial intelligence, dan mendiskusikan peluang penelitian ke depan dari akuntansi manajemen strategik. Metode yang digunakan ialah review literatur yang ada di database terindeks scopus yang berkaitan dengan topik akuntansi manajemen strategik, big data, dan artificial intelligence ada sejumlah 22 artikel dan dianalisis secara kualitataif. Hasil review pertama, akuntan manajemen strategik tidak lagi hanya penyedia informasi; sebaliknya, mereka dapat berpartisipasi sebagai anggota integral dari tim pengambilan keputusan strategis. Kedua, penggunaan informasi akuntansi manajemen strategik dapat meningkatkan kinerja melalui benchmarking and monitoring data. Ketiga, pada tahap perencanaan, pengendalian, dan pengukuran kinerja, penggunaan big data memungkinkan perusahaan untuk menerapkan teknik benchmarking dan pengukuran kinerja terintegrasi. Keempat, penggunaan big data untuk pengambilan keputusan strategis, kinerja jangka panjang dan keberlanjutan perusahaan. Kelima, penggunaan big data, berguna untuk memperoleh informasi tentang pesaing perusahaan, seperti posisi pasar mereka, teknologi yang diadopsi, informasi harga, dan reaksi mereka terhadap perubahan pasar. Keenam, penggunaan big data memungkinkan perusahaan untuk mendapatkan informasi keuangan pelanggan, yang membantu meningkatkan nilai perusahaan. Terakhir, Artificial Intelligence (AI) dapat memberikan keunggulan kompetitif dan mengubah data akuntansi menjadi informasi bisnis perusahaan untuk pengambilan keputusan.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Bromwich, M. (1990). The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society, 15(1), 27–46. https://doi.org/https://doi.org/10.1016/0361-3682(90)90011-I
Brownlie, D. (1999). Benchmarking Your Marketing Process. Long Range Planning, 32(1), 88–95. https://doi.org/https://doi.org/10.1016/S0024-6301(98)00129-0
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7), 836–863. https://doi.org/https://doi.org/10.1016/j.aos.2008.01.003
Cadez, S., & Guilding, C. (2012). Strategy, strategic management accounting and performance: a configurational analysis. Industrial Management & Data Systems, 112(3), 484–501. https://doi.org/10.1108/02635571211210086
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30(5), 395–422. https://doi.org/https://doi.org/10.1016/j.aos.2004.08.001
Cravens, K. S., & Guilding, C. (1999). Strategic brand valuation: A cross-functional perspective. Business Horizons, 42(4), 53–62. https://doi.org/https://doi.org/10.1016/S0007-6813(99)80064-0
Duçi, E. (2021). The relationship between management accounting, strategic management accounting and strategic cost management. Academic Journal of Interdisciplinary Studies, 10(5), 376–389. https://doi.org/10.36941/ajis-2021-0146
Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), 113–135. https://doi.org/https://doi.org/10.1006/mare.1999.0120
Guilding, C., & McManus, L. (2002). The incidence, perceived merit and antecedents of customer accounting: an exploratory note. Accounting, Organizations and Society, 27(1), 45–59. https://doi.org/https://doi.org/10.1016/S0361-3682(01)00030-7
Herda, N., Abdullah, N., Sanusi, S., & Savitri, E. (2022). The Role and Implications of Big Data on Strategic Management Accounting Practices: A Case Study in a Malaysian Manufacturing Company. In MANAGEMENT AND ACCOUNTING REVIEW (Vol. 21, Issue 1).
Kaplan, R., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74, 0.
Li, C., Haohao, S., & Ming, F. (2020). Research on the Impact of Artificial Intelligence Technology on Accounting. Journal of Physics: Conference Series, 1486(3), 032042. https://doi.org/10.1088/1742-6596/1486/3/032042
Marlina, E., & Tjahjadi, B. (2020). STRATEGIC MANAGEMENT ACCOUNTING AND UNIVERSITY PERFORMANCE: A CRITICAL REVIEW. In Academy of Strategic Management Journal (Vol. 19, Issue 2).
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833. https://doi.org/https://doi.org/10.1016/j.bar.2019.04.002
Moon, P., & Bates, K. (1993). Core analysis in strategic performance appraisal. Management Accounting Research, 4(2), 139–152. https://doi.org/https://doi.org/10.1006/mare.1993.1009
Omurgonulsen, M. (2009). A research on the measurement of quality costs in the Turkish food manufacturing industry. Total Quality Management & Business Excellence, 20(5), 547–562. https://doi.org/10.1080/14783360902863739
Rangone, A. (1997). Linking organizational effectiveness, key success factors and performance measures: an analytical framework. Management Accounting Research, 8(2), 207–219. https://doi.org/https://doi.org/10.1006/mare.1996.0039
Rickwood, C. P., Coates, J. B., & Stacey, R. J. (1990). Stapylton: strategic management accounting to gain competitive advantage. Management Accounting Research, 1(1), 37–49. https://doi.org/https://doi.org/10.1016/S1044-5005(90)70044-3
Roslender, R., & Hart, S. J. (2003). In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research, 14(3), 255–279. https://doi.org/https://doi.org/10.1016/S1044-5005(03)00048-9
Shank, J. K. (1996). Analysing technology investments—from NPV to Strategic Cost Management (SCM). Management Accounting Research, 7(2), 185–197. https://doi.org/https://doi.org/10.1006/mare.1996.0011
Simmonds, K. (1982). Strategic Management Accounting for Pricing: A Case Example. Accounting and Business Research, 12(47), 206–214. https://doi.org/10.1080/00014788.1982.9728809
Visedsun, N., & Terdpaopong, K. (2021). The effects of the strategy and goal on business performance as mediated by management accounting systems. Economies, 9(4). https://doi.org/10.3390/economies9040149
Vu, T. K. A., Dam, B. H., & van Ha, T. T. (2022). Factors Affecting the Application of Strategy Management Accounting in Vietnamese Logistics Enterprises. Journal of Distribution Science, 20(1), 27–39. https://doi.org/10.15722/jds.20.01.202201.27
Warren Jr, J. D., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397–407. https://doi.org/10.2308/acch-51069
Yan, Y. (2022). Management Accounting in The Era of Big data. Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022), 793–798. https://doi.org/https://doi.org/10.2991/aebmr.k.220307.128
DOI: https://doi.org/10.32528/jiai.v8i1.11878
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 JIAI (Jurnal Ilmiah Akuntansi Indonesia)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
View My Stats