IDEAS home Printed from https://ideas.repec.org/p/gtr/gatrjs/afr119.html
   My bibliography  Save this paper

Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha

Author

Listed:
  • Made Susilawati

    (PGRI Nusa Tenggara Timur University, Indonesia Author-2-Name: Unti Ludigdo Author-2-Workplace-Name: Brawijaya University, Veteran Street, Malang, Indonesia Author-3-Name: Gugus Irianto Author-3-Workplace-Name: Brawijaya University, Veteran Street, Malang, Indonesia Author-4-Name: Zaki Baridwan Author-4-Workplace-Name: Brawijaya University, Veteran Street, Malang, Indonesia)

Abstract

"Objective � Hinduism presupposes all life activities. This includes Strategic Management Accounting (SMA) which could maintain life�s equilibrium by practising the goal of life suggested by the Tri Kaya Parisudha (TKP). In general, SMA does not have a framework of reference for accountants to manage functions and to contribute to decision making. In that regard, this paper aims to develop a frame value for SMA based on the cooperatives noted in the Hindu orientation of the TKP. Methodology/Technique � The method employed to analyze data is the combined development of grounded theory(GT) and intersubjective analysis. The frame value for SMA consists of three elements of manacika (center of strategic thinking) followed by wacika and kayika as noted in the dharma of the TKP. Findings � The findings show that the synergy of the framework is based on mind control (manacika) which impacts on wacika and kayika in SMA. This synergy impacts on the equilibrium between materials (sekala) and non-materials (niskala) in the dharma for the purpose of reaching the goal synergy. Novelty � The combination of the intersubjective approach and the GT approach helps to uncover the correlation patterns of the core category noted in the establishment of the SMA�s value framework. This is derived from the TKP�s equilibrium through the story line."

Suggested Citation

  • Made Susilawati, 2016. "Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha," GATR Journals afr119, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr119
    as

    Download full text from publisher

    File URL: http://gatrenterprise.com/GATRJournals/pdf_files/AFR%20Vol%201(1)%20Dec.%202016/9.%20Made%20Susilawati-AFR%20Vol%201(1)-CIBSSR-00352.pdf
    Download Restriction: http://gatrenterprise.com/GATRJournals/online_submission.html
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Hines, Ruth D., 1992. "Accounting: Filling the negative space," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 313-341.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lee Parker, 2007. "Financial and external reporting research: the broadening corporate governance challenge," Accounting and Business Research, Taylor & Francis Journals, vol. 37(1), pages 59-61.
    2. Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
    3. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. Philip Sinnadurai & Susela Devi, 2022. "Understanding Post-Privatisation Performance of Statutory Bodies Subject to Government Shareholding—A Suggested Theoretical Framework, for Malaysian Researchers," JRFM, MDPI, vol. 15(5), pages 1-15, May.
    5. Lambert, Caroline & Dambrin, Claire, 2006. "La question du genre en comptabilité : analyses théoriques et méthodologiques," HEC Research Papers Series 843, HEC Paris.
    6. Leanne Morrison & Trevor Wilmshurst & Sonia Shimeld, 2018. "Environmental Reporting Through an Ethical Looking Glass," Journal of Business Ethics, Springer, vol. 150(4), pages 903-918, July.
    7. Victoria Bogdan & Delia Deliu & Tomina Săveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2020. "Roll the Dice—Let’s See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis," Sustainability, MDPI, vol. 12(18), pages 1-31, September.
    8. Agyemang, Gloria & Lehman, Cheryl R., 2013. "Adding critical accounting voices to migration studies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 261-272.
    9. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    10. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit Questions Theoriques Et Methodologiques," Post-Print halshs-00558352, HAL.
    11. Stefan Schaltegger & Roger Burritt & Dimitar Zvezdov & Jacob Hörisch & Joanne Tingey-Holyoak, 2015. "Management Roles and Sustainability Information. Exploring Corporate Practice," Australian Accounting Review, CPA Australia, vol. 25(4), pages 328-345, December.
    12. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    13. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    14. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    15. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
    16. Young, Joni J., 2015. "(En)gendering sustainability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 67-75.
    17. Lehman, Cheryl R., 2019. "Reflecting on now more than ever: Feminism in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    18. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    19. Davie, Shanta S.K., 2008. "An autoethnography of accounting knowledge production: Serendipitous and fortuitous choices for understanding our social world," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1054-1079.
    20. Dillard, Jesse & Reynolds, MaryAnn, 2011. "Re-stor(y)ing social change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 492-499.

    More about this item

    Keywords

    Internalization; Life Equilibrium; Goals Synergy; System; Dharma.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P25 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - Urban, Rural, and Regional Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:afr119. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Dr. Abd Rahim Mohamad (email available below). General contact details of provider: http://gatrenterprise.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.