Managerial Accounting Practices in Strategic Decision Making a Qualitative Case Study of Manufacturing Firms
DOI:
https://doi.org/10.38035/dijefa.v7i4.7470Keywords:
Managerial Accounting, Strategic Decision Making, Manufacturing Firms, Cost Management, Qualitative StudyAbstract
Managerial accounting practices play a critical role in supporting strategic decision-making by providing relevant information for planning, control, resource allocation, and performance evaluation within manufacturing firms. This study aims to explore how managerial accounting practices are implemented and utilized in strategic decision-making processes among manufacturing firms in Cikarang Selatan, Bekasi, Indonesia. A qualitative multiple-case study approach was employed, involving 12 informants comprising financial managers, management accountants, and operational leaders from selected manufacturing firms. Data were collected through semi-structured interviews and document analysis, followed by thematic analysis to identify key patterns and emerging themes. The findings reveal that budgeting, cost management, and performance measurement practices serve as important mechanisms in supporting strategic decisions related to operational efficiency, resource utilization, and business planning. However, the study also identifies challenges related to information integration, cross-functional communication, and the effective utilization of accounting information by managerial levels. This study contributes to the managerial accounting literature by highlighting the strategic role of accounting practices beyond traditional control functions and demonstrating their contribution to improving decision-making effectiveness in manufacturing firms.
References
Alsharari, N. M., & Daniels, B. (2024). Management accounting practices and organizational change aspects in the public sector: contextual/processual approach. Journal of Accounting & Organizational Change, 20(1), 177–204.
Alsughayer, S. (2025). Role of ERP systems in management accounting in SMEs in Saudi Arabia. Journal of Accounting & Organizational Change, 21(2), 382–403.
Al-Tamimi, S. A. (2022). Towards integrated management accounting system for measuring environmental performance. AgBioForum, 24(2), 149–161.
Anh, N. T. M., Hoa, L. T. K., Thao, L. P., Nhi, D. A., Long, N. T., Truc, N. T., & Ngoc Xuan, V. (2024). The effect of technology readiness on adopting artificial intelligence in accounting and auditing in Vietnam. Journal of Risk and Financial Management, 17(1), 27.
ANNAMALAH, S. (2024). The value of case study research in practice: A methodological review with practical insights from organisational studies. Journal of Applied Economic Sciences (JAES), 19(4 (86)), 485–498.
Dyar, K. L. (2022). Qualitative inquiry in nursing: Creating rigor. Nursing Forum, 57(1), 187–200.
Einhorn, S., Fietz, B., Guenther, T. W., & Guenther, E. (2023). The relationship of organizational culture with management control systems and environmental management control systems. Review of Managerial Science, 18(8), 2321–2371.
Ermawati, Y. (2023). The integral role of accounting in organizational dynamics and decision-making. Advances in Applied Accounting Research, 1(3), 160–169.
Hentati, H., Jardak, M. K., & Boulila, N. (2026). The impact of contingency factors on the degree of digitization and the operational performance in accounting firms. Journal of Accounting & Organizational Change, 22(1), 64–88.
Jones, V. A. (2024). Business intelligence solutions for enhanced accounting decision-making in digital transformation. Engineering Science Letter, 3(01), 11–15.
Karim, M. Z. (2025). Accounting information system quality and management information systems integration: A pathway to enhanced financial risk management. Journal of Economic and Economic Policy, 2(4), 446–460.
Khan, M. S. U., Sophia, J., & Shetty, P. (2025). The Evolving Role of Management Accounting in Strategic Decision-Making: A Study of Contemporary Practices in Data-Driven Enterprises. International Journal of Research and Scientific Innovation, 12(6), 1578–1590.
Ma, L., Chen, X., Zhou, J., & Aldieri, L. (2022). Strategic management accounting in small and medium-sized enterprises in emerging countries and markets: A case study from China. Economies, 10(4), 74.
Naeem, M., Ozuem, W., Howell, K., & Ranfagni, S. (2023). A step-by-step process of thematic analysis to develop a conceptual model in qualitative research. International Journal of Qualitative Methods, 22, 16094069231205788.
Nyimbili, F., & Nyimbili, L. (2024). Types of purposive sampling techniques with their examples and application in qualitative research studies.
Pires, R., Alves, M.-C. G., & Fernandes, C. (2023). The usefulness of accounting information and management accounting practices under environmental uncertainty. Journal of Risk and Financial Management, 16(2), 102.
Reissner, S., & Whittle, A. (2022). Interview-based research in management and organisation studies: making sense of the plurality of methodological practices and presentational styles. Qualitative Research in Organizations and Management: An International Journal, 17(1), 61–83.
Shah, S. R. A. (2025). Qualitative research essentials: A methodological debate. Journal of Asian Development Studies, 14(3), 905–924.
Siswanto, E., & Aqdam, A. A. (2024). The Impact of E-Commerce and Accounting Information Systems on Entrepreneurial Decision-Making in MSMEs: A Quantitative Study in the Digital Era. Journal of Management and Informatics, 3(1), 37–52.
Sulisnaningrum, E. (2022). Exploring the dynamics of managerial accounting practices: A literature review. Atestasi: Jurnal Ilmiah Akuntansi, 5(2), 773–788.
Sutjahyani, D. (2025). The Role of Performance Measurement Systems in Enhancing Managerial Decision Making: A Management Accounting Perspective. The Journal of Academic Science, 2(5), 1373–1382.
Yoshikuni, A. C., Dwivedi, R., Dultra-de-Lima, R. G., Parisi, C., & Oyadomari, J. C. T. (2023). Role of emerging technologies in accounting information systems for achieving strategic flexibility through decision-making performance: an exploratory study based on North American and South American firms. Global Journal of Flexible Systems Management, 24(2), 199–218.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Gilbert Rely, Marjono
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
