Роль стратегической гибкости в обеспечении устойчивой эффективности бизнеса: системный подход к управленческому контролю и бухгалтерскому учету

Цель: в исследовании изучается влияние систем устойчивого управленческого контроля и систем устойчивого управленческого учета на устойчивые показатели бизнеса и анализируется, оказывает ли стратегическая гибкость на эти взаимосвязи. Исследование рассматривает проблему обусловленности внутренних механизмов устойчивого развития и долгосрочных результатов бизнеса в динамичной среде. Методы: в исследовании применен количественный подход с использованием данных, собранных с помощью анкетирования компаний, котирующихся на Индонезийской фондовой бирже (IDX). В выборку вошли 265 эмитентов, котирующихся на IDX и представляющих различные сектора с акцентом на организационные практики, связанные с устойчивостью и эффективностью. Исследователи использовали моделирование структурных уравнений с помощью статистического пакета для социальных наук (SPSS) c анализом моментных структур (AMOS 22) для проверки гипотез, а также тесты чувствительности и расширения. Результаты показывают, что как системы устойчивого управленческого контроля, так и системы устойчивого управленческого учета значительно повышают показатели устойчивого развития бизнеса. Однако стратегическая гибкость не является модератором этих взаимосвязей. Ограничения: результаты исследования ограничены компаниями, котирующимися на Индонезийской фондовой бирже, и поэтому могут быть неприменимы к компаниям, не котирующимся на бирже. В исследовании также не учитывалось внедрение конкретных международных стандартов устойчивого развития, что ограничивает понимание инновационно ориентированных практик устойчивого развития. Вклад: данное исследование вносит вклад в литературу, интегрируя стратегическую гибкость в концепцию устойчивого развития и подчеркивая роль систем внутреннего контроля и бухгалтерского учета. В нем представлены эмпирические данные в контексте развивающихся рынков, и особое внимание уделяется структурным, а не стратегическим факторам устойчивого развития бизнеса.

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