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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
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    References listed on IDEAS

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    1. Hines, Ruth D., 1992. "Accounting: Filling the negative space," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 313-341.
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    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

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