Ertambang Nahartyo

Riset Akuntansi Managemen: Telaah Tiga Perspektif

The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ‘what does happen’ instead of ‘what should happen’. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.Keywords: management accounting research, management accounting theory

BUDGETARY PARTICIPATION AND STRETCH TARGETS: PROCEDURAL FAIRNESS IN A STRETCH BUDGET CONDITION

Budgeting carries behavioral problems that can have important effects on the effectiveness of an organization. Budgetary participation generally refers to the extent to which subordinates participate in preparing the budget and influence the budget goals. The purpose of this research is to investigate whether control (economic) components of procedural justice provide a significant contribution in explaining the relation between budgetary participation and budget commitment in a stretch budget condition. College students perform a task involving basic budgeting decisions. Their main job is to decode symbols as many as possible in a work session under different conditions. Manipulations of voice, choice, and budget type are randomly assigned to the participants. Two dependent variables, procedural justice judgments and budget commitment are measured. The results show that voice and choice combine to influence procedural justice judgments. In a stretch budget condition, procedural justice has a mediating effect in the relations between voice and choice and budget commitment. Moreover, the study finds that in the stretch budget condition, voice and choice have negative relations with budget commitment, suggesting that budgetary participation creates a behavioral problem.