The Dynamics of Management Accounting Control in Responding to Contemporary Business Environment Uncertainty
DOI:
https://doi.org/10.62710/xrjrxa27Keywords:
Management Accounting Control, Environmental Uncertainty, Business Environment Dynamics, Manufacturing Firms, Food and Beverage IndustryAbstract
The changing contemporary business environment characterized by market, technology, and regulatory uncertainty requires companies to have an adaptive and responsive management accounting control system. The organization's inability to adjust the control system can have an impact on the decline in decision-making effectiveness and organizational performance. This study aims to analyze the dynamics of the management accounting control system in responding to the uncertainty of the business environment in manufacturing companies in the food and beverage sector in the city of Bandung, West Java. This study uses a quantitative approach with a survey method. Primary data was collected through a questionnaire distributed to 70 respondents consisting of financial managers, heads or accounting staff, and financial supervisors in 20 companies. Data analysis was carried out using descriptive statistics and linear regression to test the influence of business environment uncertainty on the management accounting control system. The results of the study show that the uncertainty of the business environment has a positive and significant effect on the implementation of management accounting control systems, which is reflected in the increase in the use of budgeting, performance measurement, cost control, and utilization of management accounting information. These findings indicate that companies tend to strengthen accounting control mechanisms in response to unstable environmental dynamics. This research makes a practical contribution to management in designing a more adaptive accounting control system and enriches the empirical study of management accounting in the context of business environment uncertainty.
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Copyright (c) 2026 Barnabas Tridig Silaban, Raenal Afrianto, Pardomuan Ritonga (Author)
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