Telaah Kritis atas Artikel ABC dan Perubahan Organisasional: Perspektif Institusional Soin, Seal dan Cullen Management Accounting Research, 2002, 13, 249-271


  • Umi Muawanah Universitas Gajayana Malang
  • Dientje Pakadja


The latest development of ABC and ABM offers a new opportunity for ABC modeling in particular organizational setting, as well as the mutually role between departments within an organization. This is the underlying implementation of the ABC study conducted by Soin, Seal and Cullen (2002) in the Department of the Bank Clearing. Two-year longitudinal study are used to test the effect of institutional changes to the agency.

This paper attempts to criticize the article written by Soin, Seal and Cullen (2002) as part of the development of concepts in the field of Management Accounting. In order to explore and to find a more meaningful explanation, management accounting
research requires alternative research methods other than quantitative methods (positive approach). Case study methodology is an alternative that can be selected and used to enrich the thinking of management accounting. Without ignoring the weaknesses of the case study, metholodogy offers a rich and depth explanation of the management accounting practices and seeks to reduce disparities.

Research conducted by Soin et al. (2002) provide additional insight to the development of new theory and in practice the concept of ABC / ABM. This is because such research is a case study using an institutional approach. What is interesting is not the case study but the research design used. The study design was designed to obtain answers that management accounting and control is a social process and linking this process with the organization's internal and external environment.

Author Biography

Umi Muawanah, Universitas Gajayana Malang

Fakultas Ekonomi dan Bisnis