IJSTR

International Journal of Scientific & Technology Research

Home Contact Us
ARCHIVES
ISSN 2277-8616











 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

IJSTR >> Volume 7 - Issue 2, February 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Intellectual Capital, Technology And Management Accounting Information System For Creative City: Bandung

[Full Text]

 

AUTHOR(S)

Daryanto Hesti Wibowo, Heksawan Rachmadi

 

KEYWORDS

Creative Cities, Intellectual Capital, Information, Management Accounting Information System, Technology

 

ABSTRACT

This research aims to know the role of intellectual capital and technology to management accounting information for creative city policy in Bandung. The city was awarded Creative City in design which was set by UNESCO at the end of 2015. This research is a quantitative study based on a survey to be conducted in Bandung. This review will address the issue of how management accounting information system can meet the needs of quality information for users in the creative industries for creative city development. The study discusses the creative industries in which government strongly encourages this emerging sector as an alternative source of economic and urban development. The results of this study will help municipalities in making strategic decisions to spur the growth of creative economy. In a nutshell, intellectual capital in Bandung as creative city supports management accounting information systems to generate accountable information to improve efficiency and effectiveness in structuring sustainable urban economy. It is required to meet the needs of the city policy maker based on the advancement of technology.

 

REFERENCES

[1] Åhlström, P. & Karlsson, C. (1996), Change processes towards lean production: The role of the management accounting system. International Journal of Operations & Production Management, 16, 42–56.

[2] Ahrens, T. and Chapman, C. (2004). ‘Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain’, Contemporary Accounting Research, 21(2): 271–302.

[3] Belkaoui, Ahmed. 2002. Behavioral Management Accounting. Quorum Books.

[4] Bhimani, Alnoor. 2003. Management Accounting in Digital Economy. Oxford University Press.

[5] Boiney, L. G. 2000. New Roles for Information Technology: Managing Internal Knowledge and External Relationships. Review of Accounting Information Systems, 4/3: 1–10.

[6] Chenhall, R.H. 2003. Management Control Systems Design within its Organizational Context: Finding from Contingency-based Research and Directions for the Future, in: Accounting, Organizations & Society 28 (2/3) pp. 127-168.

[7] Creswell, J. W. (2009). Research Design: Qualitative, Quantitative and Mixed Methods Approaches. Thousand Oaks, CA: SAGE Publications, Inc.

[8] Davis, F.D., R.P. Bagozzi, and P.R. Warshaw. 1992. “Extrinsic and Intrinsic Motivation to use Computers in the Workplace, Journal of Applied Social Psychology, 22, 1111-1132.

[9] Departemen Perdagangan Republik Indonesia. 2007. Studi Industri Kreatif Indonesia, Depdag.

[10] Departemen Perdagangan Republik Indonesia. 2007. Program Kerja Pengembangan Industri Kreatif Nasional 2009 - 2025, Depdag.

[11] Edvinsson, L., Malone, M. S. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Brainpower. New York: Harper Business.

[12] Hall, P and Landry, C. 1997. Innovative and Sustainble Cities. Dublin: European Foundation for Improvement of Living and Working Condition.

[13] Heidmann, M., Schäffer, U., & Strahringer, S. (2008), Exploring the Role of Management Accounting Systems in Strategic Sensemaking. Information Systems Management, 25, 244-257.

[14] Kendall, K.E., & Kendall, J.E., (2011), Systems analysis and design. 8th Edition, Prentice Hall International.

[15] Kothari, C. R. (2004). Research Methodology: Methods & Techniques, 2nd ed. New Delhi: New Age International

[16] Landry, Charles. 2008. The Creative City: A Toolkit for Urban Innovators. 2nd edition. Earthscan.

[17] Laudon, Kenneth C. and Laudon, Jane, P. 2012. Management Information System: Managing Digital Firm. 12th Edition. Pearson Prentice Hall.

[18] McLeod, R., & Schell, G.P., (2009), Sistem Informasi Manajemen. Tejemahan Ali Akbar Yulianto dan Afia R. Fitriati, Edisi Kesepuluh, Jakarta : Salemba Empat.

[19] Ribiere, V.L., Khorramshahgol, R.A.J., & Gousty, Y., (1999), Hospital information systems quality: a customer satisfaction assessment tool. Proceedings of the 32nd Hawaii International Conference on Systems Sciences. Maui. Hawaii, January, 5-8.

[20] Sekaran, U. (2003). Research Methods for Business: A Skill-Building Approach, 4th ed. New York: John Wiley & Sons, Inc.

[21] Shauki, E.R. Metode Penelitian Terapan. Bandung: IAI Jabar – Unpad.

[22] Stair, Ralph M and Reynolds, George W. 2010. Principles of Information Systems. 9th Edition. Boston.

[23] Stair, R.M., & Reynolds, G.W., (2010), Principles of Information Systems. 9th Edition. Boston-USA: Course Technology.

[24] Sugiyono. (2011). Metode Penelitian Bisnis Kombinasi. Bandung: CV Alfabeta.

[25] UNCTAD. 2008. Creative Economy Report. The Challenge of Assessing Creative Economy: towards Informed Policy Making.

[26] Wall and Greilling. 2011. Accounting Information For Managerial Decision-Making In Shareholder Management Versus Stakeholder Management. Springer Verlag.

[27] Weisenfeld, L.W., & Killough, L.N., (2001), One Company’s Experience With Accounting Information System Changes – An Analysis of Manager’s Satisfaction. The Review of Business Information Systems, 5, Num2, 21-36.

[28] Wilkinson, J.W., (1989), Accounting Information System : essential concepts and applications. John Wiley & Sons Inc.

[29] Wixom, B.H., & Todd, P.A., (2005), A Theoretical Integration of User Satisfaction and Technology Research, 16, No 1. March, 85-102.

[30] Yigitcanlar, Tan et al. 2008. Creative Urban Region: Harnessing Urban Technologies to Support Knowledge City Initiatives. Information Science Reference.

[31] Yin, R. K. (2003). Case Study Research: Designs and Method. Thousands Oaks, CA: Sage