Saturday, 30 July 2022

Effect of Managerial Style and Implementation of Computer-Based Accounting Information System (CBAIS) on Managerial Performance of Indonesian Sugar Industries: A Descriptive Study | Chapter 2 | Current Aspects in Business, Economics and Finance Vol. 2

 

This study set out to find a resolution to the problem of how managerial style and the implementation of a computer-based accounting information system (CBAIS) affected the managerial effectiveness of Indonesian sugar businesses. Deductive analysis was used in this study to support the phenomena, and survey data was collected from numerous Indonesian sugar enterprises to obtain empirical information. In this descriptive (explanatory) study, the causal relationship between specific variables is described through hypothesis testing. The managerial approach to using management accounting data on Indonesia's sugar industries is categorized as interactive, which indicates that managers use management accounting data to regularly and personally include workers and subordinates in decision-making activities. The Indonesian sugar industry's use of CBAIS is classified as moderate, which means the condition is neither poor nor excellent. The success of Indonesian sugar enterprises is significantly influenced by managerial style and CBAIS adoption.

Author(s) Details:

Asep Darmansyah,
School of Business and Management, Institut Teknologi Bandung, Jln. Ganesha 10 Bandung 40132, Indonesia.

Tettet Fitrijanti,
Faculty of Economics and Business, Universitas Padjadjaran, Jln. Dipati Ukur 35 Bandung 40132, Indonesia.

Please see the link here: https://stm.bookpi.org/CABEF-V2/article/view/7638

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