Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2023, 20(03), 709-714
Received on 03 November 2023; revised on 09 December 2023; accepted on 12 December 2023
The research was conducted to explore more deeply the role of management accounting information that is understood in the process of making business decisions by Balinese Women Successful Entrepreneurs and the extent of their understanding which will be the conclusion of this research. The research approach applied to the research is a qualitative approach that is specific to phenomenological studies. The research informants/subjects are Balinese Women Entrepreneurs who have run their businesses before and after the COVID 19 pandemic, with different business characters and specifications and have proven their success. The similarity that emerges from each informant is that there are two themes, namely the decision-making process that goes through several stages to achieve the best final decision and full accounting information, namely to maintain the going concern of the business, always reflecting on past information as a reference and future information to achieve the company's global targets or goals. The results of the manuscript interview data in the textural description of the five informants stated that they understood the importance of the role of management accounting information in the process of making business decisions, structurally each informant expressed his understanding in the implementation of the use of different management accounting information both financial and non-financial in nature. Referring to the title and subject of the study, applying one grand theory, namely decision making theory and feminism theory as a supporting theory. However, for future researchers, the opportunity to develop the grand theory used is still large, for example Masculine Theoretical Decision Making and Feminism Theoretical Decision Making so that the research results are more specific and quality.
Management Accounting Information; Decision Making; Balinese Women; Entrepreneurs; Phenomenological Stud
Preview Article PDF
Ketut Sulantari, I Putu Sudana, Anak Agung Gde Putu Widanaputra and Ni Putu Sri Harta Mimba. A phenomenological study: The role of management accounting information in the business decision-making process on successful female Balinese entrepreneurs. World Journal of Advanced Research and Reviews, 2023, 20(3), 709-714. Article DOI: https://doi.org/10.30574/wjarr.2023.20.3.2551