Management Accounting

Systems, top management team

heterogeneity and strategic
change

David Naranjo-Gil,
Frank Hartmann
PENDAHULUAN
Adanya tekanan dari eksternal yg semakin
besar dalam mempertimbangkan ulang
strategic positions.

kegagalan dalam strategic change akan

memberikan implikasi serius pada kinerja
organisasi.

Masih belum lengkapnya dan

terfragmentasinya factor2 organisasional
dan mekanisme yg memungkinkan
terjadinya strategic change
PENELITIAN TERDAHULU
• Belum adanya yang membahas proses dimana TMT mengejar dan mewujudkan
strategi.
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• Lebih ke mengkritik dan memberikan penjelasan ttg bagaimana TMT yang berbeda-
beda mengunakan mekanisme organisasional utk merealisasikan strategic change.

Accent & Followed

• Belum membahasFills Accent manajer menggunakan MAS utk terlibat dalam
cara bagaimana
strategic change secara langsung. Hyperlink Hyperlink

• Riset-riset sebelumnya menggunakan variabel “strategy” sebagai determinan (faktor

yang menentukan) MAS atau variabel eksogen Bukan sbg variabel endogen.
 FOKUS RISET
Dua dimensi
TMT dari TMT’s
Heterogenitas use of MAS

1. The scope of the MAS

Mengeksplorasi information (broad-
apakah pengaruh
heterogenitas TMT narrow),
pada strategic change
dimediasi TMT’s USE
of MAS
2. The style dimana TMT
menggunakan informasi MAS
(diagnostic-interactive)
 Gambaran Model
Penelitian Secara Umum

MAS
TMT
Broad Scope Startegic
Heterogeneity Change
Interactive Use
 Kontribusi Riset

The use of Menambah

MAS itu informasi atas
merupakan pengetahuan
mediator yg yg terbatas
penting dari mengenai
hubungan Mengeksplorasi relevansi
antara TMT peran mediasi strategis dari
heterogeneity of MAS MAS utk
dan organisasi yg
organization’s mw melakukan
strategic strategic
behavior change
 Literature Review

Strategic Perubahan strategi dari defender position ke prospector

Change Design position
Defender Organisasi mencurahkan perhatiannya pada peningkatan efisiensi
position of existing operations dan cenderung tidak melihat dan mencari
peluang outside
Prospector Oberusaha untuk memaksimalkan diferensiasi dan merespon
position terhadap perubahan permintaan pasar yg sangat bervariasi
 Literature Review
TMT The extent to which the team consists of managers with
heterogeneity varying backgrounds and competences
Broad-scope Externally focused, non-financal, and future-oriented

Narrow-scope : Internally focused, financial, historically-based

Interactive Involve dialogue and communication among top managers as

well as between top management and subordiantes
Management : Is a system designed uniquely for a company that provides the
Accounting necessary information the company needs for making decisions
System and projections. A management system supplies reliable,
accurate information to the management team of a company.
The information
 PENGEMBANGAN
HIPOTESIS
• TMT heterogeneity is positively related to the extent of
H1 strategic change.

• The relationship between TMT heterogeneity and the extent of strategic

change is more positive for organizations movinowards prospector positions,
H2 than for organizations moving towards defender positions.

• TMT heterogeneity is positively related to the perceived usefulness

of broad-scope MAS.
H3
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• TMT heterogeneity is positively related to the interactive use of

H4 MAS.
 • is a positive relationship between the perceived usefulness of broad-
scope MAS and the extent of strategic change.
H5a
• The relationship between the perceived usefulness of broad-scope MAS and
the extent of strategic change is more positive for organizations moving
towards prospectorpositions, than for organizations moving towards
H5b defender positions.

• There is a positive relationship betweenthe interactive use of MAS and the extent
of strategic change.
H6a

• The relationship between the interactive use of MAS and the extent of strategic
change is more positive for organizations moving towards prospector positions,
H6b than for organizations moving towards defender positions.

• There is a positive relationship between the perceived usefulness of broad-scope

H7 MAS and the interactive use of MAS.
Design
 Subjek penelitian ini adalah members
of TMTs in all public hospitals in Spain.
Kuesioner yg kembali 56,1% nya yaitu
496 kuesioner, tp yg dianggap berguna
utk analisa lebih lanjut adalah 473
kuesioner.
Design

Kuesionernya di tes in 18 interviews

dengan members of the target
population. Didistribusikan ke 884
member TMT di 218 rumah sakit
dengan prosedur kontrak
 1 • The pre-notice letter
2 • The survey sending
Design
3 • The follow-up letter
4 • Turvey sending
5 • Telephone calls
 Variabel measurement
Halaman 743-745 dan halaman 752

Design

TMT Heterogeneity Age Heterogeneity

Tenure Heterogeneity
Experience Heterogeneity
Education Hetergogeneity

Strategic Change Extent of Strategic Change

MAS use Interactive use of MAS
Broad-scope MAS
 Result
• Dari pengujian hipotesis yang dilakukan
ditemukan hasil sebagai berikut:
Design
• Hipotesis full model  1, 3, 4, 5a, 6a, 7
• Hipotesis terkait two subgroup models for
the directional effects on strategic change
 2, 5b, 6b
Design
TMT heterogeneity: effects on the extent of
strategic change and MAS
– H1 accepted
– H3 not accepted
Design
– H4 accepted
MAS and the extent of strategic change
– H5a accepted
– H6a accepted
– H7 supported
 Kesimpulan
Interactive use of MAS memediasi hubungan
antara TMT and strategic change. Namun
meskipun broad-scope MAS tdk memediasi
hubungan antara TMT and strategic change,
dia memiliki hubungan + langsung dengan
strategic change.
 Epilog
• Tidak ada konsep (sisitem) akuntansi
yang akan bisa diterapkan secara
universal (dimanasaja atau dalam kondisi
apa saja) secara efektif, suatu konsep/
tehnik/ sistem akuntansi manjemen hanya
cocok(fit) untuk suatu konteks atau kondisi
tertentu saja.