Determinan Implementasi Sistem Akuntansi Manajemen Inovatif

Determinan Implementasi Sistem Akuntansi Manajemen Inovatif :

Studi Empiris Pada Perusahaan Manufaktur di Indonesia

Yudhi Herliansyah


Universitas Mercubuana Jakarta

Meifida Ilyas

Universitas Satya Negara Indonesia Jakarta

Accounting innovations are often not successfully implemented or diffused throughout the organization. This study seeks to explain this phenomenon. One of the major impediments to the successful implementation of accounting innovation is that management accounting systems are generally used to serve the decision control needs of top management while at the same time purportedly supporting the decision management needs of lower level managers. To the extent that the accounting system is used for decision control, innovation creates the potential for wealth effects to occur. This prompts managers, whose wealth will be negatively affected, to resist accounting innovation. We present conditions where it is likely for negative wealth effects to occur. Under these conditions the system will fail to achieve its intended objectives. Our theoretical model examines how decentralization choices influence resistance to accounting innovation.

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We argue that delegation of decision rights can limit the potential for resistance in two ways—(a) by creating the environment which allows managers to ensure that their subunits are able to adapt to the new signals provided by accounting innovations and (b) by enabling subunit managers to become involved in the design of these systems. Our model also enables us to assess the consequences on organizational outcomes when subunit managers resist accounting innovations. Based on data collected from production managers, our results demonstrate the importance of decentralization choices on the effective implementation of accounting innovations.

Key words: Adaptability; Change; Decentralization; Innovation; Management

Implementation of new management accounting system by top management believed would enhance the company’s performance. In fact they are wrong, because a lot of evidence to suggest that innovative management accounting does not improve corporate performance (Kaplan, 1986; Brun, 1987; Innes and Mitchell, 1991; Cooper et al, 1992; Scapen and Roberts, 1993; Scapens and Burn, 2000; Abernethy and Lilis, 2001; Cavalluzzo and Ittner, 2004). Their study tries to prove the reason of such failure, but a lot of research focuses on organizational-level issues related to the implementation of innovative management accounting system. For example, empirical research that examined why corporate strategy, policies, training and internal management structure affect the successful implementation and diffusion of management accounting systems (Shields, 1995; Gosselin, 1997; McGowan and Klammer, 1997; Krumwiede, 1998).

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Yet very little research directed at understanding user attitudes innovative management accounting systems and factors influencing those attitudes. Jermias (2001) using cognitive dissonance theory to investigate the resistance to the accounting system. Cavallazo and Ittner (2004) also examined the factors that affect approval (acceptancy) performance measurement system. This research examines why management accounting system design choices affect the production manager attitudes towards innovative management accounting system.


Simposium Nasional Akuntansi 11


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