AKUNTANSI MANAJEMEN STRATEGIS DALAM ERA DIGITAL : REVIEW LITERATUR TENTANG TRANSFORMASI DAN INOVASI
Abstract
Aspek bisnis termasuk di dalam akuntansi manajemen sudah mengalami perubahan signifikan terhadap perkembangan teknologi digital. Teknologi-teknologi yang bermunculan memungkinkan dapat membantu dalam pengolahan data yang lebih cepat, akurat, dan mendalam seperti Big Data, Artificial Intelligence (AI), dan Blockchain. Kajian literatur tentang bagaimana akuntansi manajemen strategis mampu beradaptasi dan berinovasi merupakan hal yang penting untuk menambah pemahaman. Penelitian ini menggunakan pendekatan literature review untuk mengumpulkan, menganalisis, dan mensintesis temuan penelitian yang ada terkait transformasi dan inovasi akuntansi manajemen strategis di era digital. Dampak positif dari teknologi ini antara lain pemrosesan data yang lebih cepat dan akurat serta peningkatan kemampuan dalam memprediksi tren masa depan untuk mendukung pengambilan keputusan strategis.
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Yermack, D. (2017). Corporate governance and blockchains. In Review of Finance (Vol. 21, Issue 1, pp. 7–31). Oxford University Press. https://doi.org/10.1093/rof/rfw074
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Zheng, R. (2021). Applications Research of Blockchain Technology in Accounting System. Journal of Physics: Conference Series, 1955(1). https://doi.org/10.1088/1742-6596/1955/1/012068
Alsharari, N. M. (2024). The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory. Journal of Accounting and Organizational Change, 20(1), 153–176. https://doi.org/10.1108/JAOC-09-2021-0130
Bhimani, A., & Willcocks, L. (2014). Digitisation, Big Data and the transformation of accounting information. Accounting and Business Research, 44(4), 469–490. https://doi.org/10.1080/00014788.2014.910051
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/10.1016/j.aos.2004.08.001
Cremer, F., Sheehan, B., Fortmann, M., Kia, A. N., Mullins, M., Murphy, F., & Materne, S. (2022). Cyber risk and cybersecurity: a systematic review of data availability. Geneva Papers on Risk and Insurance: Issues and Practice, 47(3), 698–736. https://doi.org/10.1057/s41288-022-00266-6
Deloitte. (2020). Digital transformation in financial services A report from the Deloitte Center for Financial Services. www.deloittedigital.com.
Dixon, R., & Smith, D. R. (1993). Strategic Management Accounting. In OMEGA Int. J. ofMgrat Sci (Vol. 21, Issue 6).
Du, J., Shi, Y., Li, W., & Chen, Y. (2023). Can blockchain technology be effectively integrated into the real economy? Evidence from corporate investment efficiency. China Journal of Accounting Research, 16(2). https://doi.org/10.1016/j.cjar.2023.100292
Kane, G. (2019). The Technology Fallacy: People Are the Real Key to Digital Transformation. Research Technology Management, 62(6), 44–49. https://doi.org/10.1080/08956308.2019.1661079
Kaplan, R. S., & Anderson, S. R. (2004). Time-Driven Activity-Based Costing.
Kaplan, R. S., & Norton, D. P. (2005). Using the Balanced Scorecard as a Strategic Management System. www.hbrreprints.org
Langfield-Smith, K. (2008). Strategic management accounting: How far have we come in 25 years? Accounting, Auditing and Accountability Journal, 21(2), 204–228. https://doi.org/10.1108/09513570810854400
MacKenzie, D. (2014). A Sociology of Algorithms: High-Frequency Trading and the Shaping of Markets.
McKinsey & Company. (2022). Capturing the true value of Industry 4.0.
Memon, M. A., Soomro, S., Jumani, A. K., & Kartio, M. A. (2017). Big Data Analytics and Its Applications. In Annals of Emerging Technologies in Computing (AETiC) (Vol. 1, Issue 1). www.aetic.theiaer.org
Meng, M., Fan, S., Li, X., & Lei, J. (2024). Digital transformation and strategic risk taking dataset for China’s public-listed companies. Data in Brief, 54. https://doi.org/10.1016/j.dib.2024.110511
Nguyen, T. T. H., & Tran, N. H. (2024). Strategic management accounting implementation: how the role of big data. Electronic Journal of Applied Statistical Analysis, 17(1), 51–68. https://doi.org/10.1285/i20705948v17n1p51
Osasona, F., Oladipupo Amoo, O., Atadoga, A., Abrahams, T. O., Farayola, O., & Ayinla, B. S. (2024). REVIEWING THE ETHICAL IMPLICATIONS OF AI IN DECISION MAKING PROCESSES. International Journal of Management & Entrepreneurship Research, 6(2), 322–335. https://doi.org/10.51594/ijmer.v6i2.773
Phornlaphatrachakorn, K. (2019). Effects of transformational leadership, organisational learning and technological innovation on strategic management accounting in thailand’s financial institutions. Asian Journal of Business and Accounting, 12(1), 165–188. https://doi.org/10.22452/ajba.vol12no1.6
Rahma, A., & Haryati, T. (2021). Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Panca Putri Rahma. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), Vol. 5 No. 2.
Rahman Hakim, T. I. (2018). Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment.
Rêgo, B. S., Jayantilal, S., Ferreira, J. J., & Carayannis, E. G. (2022). Digital Transformation and Strategic Management: a Systematic Review of the Literature. Journal of the Knowledge Economy, 13(4), 3195–3222. https://doi.org/10.1007/s13132-021-00853-3
Ryan Ferdiansyah, M., & Tricahyono, D. (2023). Identifikasi Faktor-Faktor Penghambat Implementasi Tranformasi Digital pada UMKM. Jurnal Ilmiah MEA(Manajemen, Ekonomi, Dan Akuntansi), Vol. 7 No. 2.
Sadiku, M. N. O., Ashaolu, T. J., Ajayi-Majebi, A., & Musa, S. M. (2021). Artificial Intelligence in Social Media. International Journal Of Scientific Advances, 2(1). https://doi.org/10.51542/ijscia.v2i1.4
Suganda, U. (2021). Pengaruh Teknologi Informasi dan Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Keuangan Perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), Vol. 5 No. 1.
Vetchagool, W., Augustyn, M. M., & Tayles, M. (2020). Impacts of activity-based costing on organizational performance: evidence from Thailand. Asian Review of Accounting, 28(3), 329–349. https://doi.org/10.1108/ARA-08-2018-0159
Wei, Z., Yang, D., Sun, B., & Gu, M. (2014). The fit between technological innovation and business model design for firm growth: Evidence from China. R and D Management, 44(3), 288–305. https://doi.org/10.1111/radm.12069
Yermack, D. (2017). Corporate governance and blockchains. In Review of Finance (Vol. 21, Issue 1, pp. 7–31). Oxford University Press. https://doi.org/10.1093/rof/rfw074
Yi, Z., Cao, X., Chen, Z., & Li, S. (2023). Artificial Intelligence in Accounting and Finance: Challenges and Opportunities. IEEE Access, 11, 129100–129123. https://doi.org/10.1109/ACCESS.2023.3333389
Zheng, R. (2021). Applications Research of Blockchain Technology in Accounting System. Journal of Physics: Conference Series, 1955(1). https://doi.org/10.1088/1742-6596/1955/1/012068
Published
2024-10-27
How to Cite
Bhaktiningsih, T., & Surbakti, L. (2024). AKUNTANSI MANAJEMEN STRATEGIS DALAM ERA DIGITAL : REVIEW LITERATUR TENTANG TRANSFORMASI DAN INOVASI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 1447-1457. https://doi.org/10.31955/mea.v8i3.4446
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