Management Accounting: A Bibliographic Study Hesford, Lee, Stede, & Young

7/23/2019 Management Accounting: A Bibliographic Study Hesford, Lee, Stede, & Young

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TUGAS MATA KULIAH SEMINAR AKUNTANSI MANAJEMEN

FAUZIAH WAHYUNINGTIAS

041414253004

UNIVERSITAS AIRLANGGA

=================================================================

JOURNAL RESUME

Title: Management Accounting: A i!"iog#a$%ic Stu&'

Author: He()o#&* +ee* Ste&e* , Young

Pendahuluan

i&ang $ene"itian a-untan(i mana.emen (u&a% &i$e#"ua( (e.a- ta%un 1/0an -a#ena muncu"to$i-to$i- te#-ait Te#ma(u- $ene"itian ini* mengguna-an !e!e#a$a meto&e"ogi untu-

mem!e#i-an ana"i(i( -ea&aan "a$angan ene"itian ini mene"iti nega#a &an eo"u(i &a#i

a-untan(i mana.emen &i /1 a#ti-e" a-untan(i mana.emen &i 10 .u#na"(e"ama $e#io&e 20

ta%un 61/120007 en&e-atan 'ang &iguna-an a&a &ua 88c%a#ting t%e )ie"&99 &an

88ana"'ing t%e communit'99

ene"itian ini menemu-an !a%;a 2< &a#i (emua a#ti-e" a-untan(i &i 10 .u#na" (e"ama

$e#io&e $ene"itian a&a"a% &i !i&ang mana.emen a-untan(i =i-a &i#inci* $ening-atan .um"a%

a#ti-e" a-untan(i mana.emen &a"am &e-a&e te#a-%i# -a#ena $engena"an em$at .u#na" !a#u

6#ia* =MA>*MA>* &an >AS7 =u#na" "ain* -ecua"i =A? mene#!it-an a-untan(i mana.emen'ang #e"ati) "e!i% (e&i-it a#ti-e" &a#i ;a-tu -e ;a-tu Se"ain itu* ga!ungan (%a#e a#ti-e"

a-untan(i mana.emen &a"am em$at &a#i "ima .u#na" 'ang $a"ing !e#$enga#u% &a"am a-untan(i

6(e-ita# 2/< &i @A>* =A?* =A>* &an TA> ga!ungan7 a&a"a% %am$i# (ama &engan (a%am

AS (en&i#ian 62


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&imen(i: to$i-* meto&e"ogi* &i($i"in a$a 'ang &icae# o"e% .uu#na"* an& c#o((ta!u"ate* an&

(ou#ce &i(ci$"ine(

hartin! the "ield

Arti#le Sele#tion

ene"itian ini mengi&enti)i-a(i a#ti-e" anta#a ta%un 1/1 &an 2000 &i 10 =u#na" !e#!a%a(a

Ingg#i( 'ang me;a-i"i $ene"itian a-untan(i mana.emen (e!agai !e#i-ut

Accounting* #ganiation( an& Societ' 6AS7

e%aio#a" >e(ea#c% in Accounting 6>IA7

@ontem$o#a#' Accounting >e(ea#c% 6@A>7

=ou#na" o) Accounting an& ?conomic( 6=A?7

=ou#na" o) Accounting +ite#atu#e 6=A+7

=ou#na" o) Accounting >e(ea#c% 6=A>7

=ou#na" o) Management Accounting >e(ea#c% 6=MA>7

Management Accounting >e(ea#c% 6MA>7

>eie; o) Accounting Stu&ie( 6>AS

Accounting >eie; 6TA>7

e#io&en'a 20ta%un anta#a 1/1 &an 2000 te#utama -a#ena !an'a- -ema.uan &an

$e#-em!angan (e"ama $e#io&e ini* actiit'!a(e& co(ting 6@oo$e#* 1/C7* 88=a$ane(e99

management accounting 6Hi#omoto* 1/7* 88(t#ategic99 management accounting an& cont#o"*

!a"ance& (co#eca#& 6Da$"an ,No#ton* 1//27* &an to$i- 'ang "ain

#o(e( (e"e-(i meng%a(i"-an /1 a#ti-e" .u#na "te#(e&ia (eca#a on"ine* $enu"i( mencatat &ata

!i!"iog#a)i o"e% A#ti-e" 'ang te#&i#i &a#i nama .u#na"* ta%un $u!"i-a(i* %a"aman* nama $enu"i(*

a)i"ia(i in(titu(iona" &i (aat $u!"i-a(i* (e#ta #e)e#en(i (etia$ a#ti-e" 'ang &a)ta# Untu- a#ti-e"

ti&a- te#(e&ia (eca#a on"ine* $enu"i( me#e-am &ata (eca#a manua"

Ta$el Panel A* menun.u--an !a%;a (e-ita# 2< &a#i (emua a#ti-e" a-untan(i &i 10 .u#na"

(e"ama (e"u#u% 'ang e#io&e 20ta%un a&a"a% a-untan(i mana.emen Se!ua% #incian (am$e"

o"e% &e-a&e* !agaimana$un* menun.u--an $ening-atan .um"a% a-untan(i mana.emen a#ti-e"

'ang &i$u!"i-a(i-an &a"am &e-a&e te#a-%i# te#utama -a#ena $engena"an em$at .u#na" !a#u

'aitu #ia 6mu"ai $a&a ta%un 1//7* =MA> 61//7* MA> 61//07* &an >AS 61//7 =u#na""ain* -ecua"i =A?* !agaimana$un* &ite#!it-an a-untan(i mana.emen #e"ati) -u#ang a#ti-e" &a#i

;a-tu -e ;a-tu


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Ta$el Panel %menun.u--an !a%;a (e"ama $e#io&e 20ta%un* (e-ita# (etenga% &a#i a#ti-e"

a-untan(i mana.emen muncu" &i AS 62 622 65 6/


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&i-"a(i)i-a(i-an (eca#a te#$i(a% (e!agai "ainn'a enu"i( meng-"a(i)i-a(i-an !e!e#a$a

-atego#i to$i- (e!agai !e#i-ut:

Accounting In)o#mation S'(tem 6AIS7

enc%ma#-ing*

6Tota"7 ua"it' Management 6TM7*

=u(tInTime 6=IT7

>e(ea#c% Met%o&(

St#ategic Management*An&

T#an()e# #icing

enc%ma#-ing* TM* =IT* #e(ea#c% met%o&(* an& t#an()e# $#icing a&a"a% to$i- 'ang mu&a%

&i!e&a-an

Metode

ene"iti menge"om$o--an men.a&i (em!i"an meto&e (e$e#ti 'ang &i(e!ut-an !e#i-ut:: Ana"'tica"

A#c%ia"

@a(e

?$e#iment

Fie"&

F#ame;o#-*

>eie;

Su#e'* An&

t%e#BMu"ti$"e 6;%ic% inc"u&e( (imu"ation7

Ana"'tica"* a#c%ia"* e$e#iment* (u#e'* an& (imu"ation a&a"a% meto&e 'ang mu&a% untu-

&i!e&a-an

Sour#e *ii)line&

Dami mem!e&a-an "ima &i(i$"in (um!e#: e-onomi* $(i-o"ogi* (o(io"ogi* $#o&u-(i &an o$e#a(i

mana.emen 6M7* &an (e.a#a% =i-a a&a !e!e#a$a (um!e# &i(i$"in* -ita menentu-an (um!e#

utama &i(i$"in !e#&a(a#-an $a&a )o-u( a#ti-e" ini ?-onomi te#ma(u- a#ti-e" mengan&a"-an

o#gani(a(i in&u(t#i* mi-#oe-onomi* &an teo#i -eagenan (i-o"ogi mengcoe# $(i-o"ogi (o(ia"*

$(i-o"ogi -ogniti)* &an $e#i"a-u o#gani(a(i So(io"ogi te#ma(u- teo#i o#gani(a(i 6mi(a"n'a*teo#i -ontingen(i* teo#i in(titu(iona"7 &an (o(io"ogi M me"i$uti a#ti-e" 'ang )o-u( $a&a

$em#og#aman "inea# &an $engen&a"ian $#o(e(* (e!agian !e(a# &a"am $engatu#an manu)a-tu#

A-%i#n'a* menang-a$ (e.a#a% a#ti-e" 'ang mem$e"a.a#i -emuncu"an &an $e#-em!angan

(i(tem a-untan(i mana.emen &an $#a-te- &i ;a-tu &an tem$at te#tentu

Rin!(a&an dan Ko+entar

Ea"am (tu&i ini* -ami mengana"i(i( /1 a-untan(i mana.emen a#ti-e" &i-"a(i)i-a(i-an

!e#&a(a#-an to$i-* meto&e* &an &i(i$"in (um!e#* (e#ta &ata -uti$an me#e-a* &i 10 .u#na" &a#i

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!e#!agai -a#a-te#i(ti- a#ti-e" ini &a#i ;a-tu -e ;a-tu Ana"i(i( ini mengung-a$-an


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-ine#.a &an ea"ua(i to$i- Dami .uga mengamati $enu#unan &a"am $enggunaan e-($e#imen

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%a" (um!e# &i(i$"in i"mu* 'ang Ma'o#ita( $ene"itian a-untan(i mana.emen teta$ !e#a-a# &i

!i&ang e-onomi Se"ain itu* ana"i(i( -ami men'a#an-an !a%;a &ua .u#na" &a"am (am$e" -ami*AS &an MA>* memi"i-i -ecen&e#ungan 'ang "e!i% !e(a# untu- mem$u!"i-a(i-an -a(u(*

!i&ang* &an (u#ei (tu&i 'ang mena#i- $a&a (o(io"ogi Ini -ont#a( untu- &e"a$an "ainn'a

.u#na"* (emua &ie&it &i Ame#i-a Uta#a* 'ang cen&e#ung untu- mene#!it-an "e!i% ana"iti(*

a#(i$* &an (tu&i e-($e#imenta" 'ang mena#i- tentang e-onomi Se!agai Se!ena#n'a* (e-ita#

(etenga% &a#i a-untan(i mana.emen a#ti-e" muncu" &i AS &an MA>

agian -e&ua &a#i !a! &iguna-an -uti$an ini &an .a#ingan (o(ia" ana"i(i( untu- mengu.i

a$a-a% ma('a#a-at (a#.ana a-untan(i mana.emen te#&i#i &a#i !e!e#a$a (u!.a#ingan* &engan

ga#i( 'ang &ita#i- anta#a me#e-a !e#&a(a#-an to$i-* meto&e* atau &i(i$"in (um!e# Dami

menemu-an !a%;a to$i- -ont#o"* $ene"itian ana"iti(* (e!agai (e#ta a#ti-e" !e#!a(i( e-onomi

(angat mena#i- $a&a me#e-a (en&i#i Se"ain itu* .a#ingan (o(ia" ana"i(i( &i(a#an-an

-e!e#a&aan &ua .a#ingan 'ang cu-u$ !e#!e&a &a"am mana.emen $ene"itian a-untan(i* (atu

!e#$u(at $a&a AS &an MA>* &an 'ang "ainn'a &i &e"a$an .u#na" (am$e" &ie&it &i Ame#i-a

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Ha!e#ma(* Gi&&en(* &an !a#u!a#u +atou#* anta#a &ua (u!net;o#- .u#na"

Management Accounting: A Bibliographic Study Hesford, Lee, Stede, & Young

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