{"id":"https://openalex.org/W4255908030","doi":"https://doi.org/10.24191/apmaj.v14i2-02","title":"Implementation of Target Costing in Indonesia: The Influence of Dynamic Capabilities, Dysfunctional Behaviour and Success Factors in Manufacturing Companies","display_name":"Implementation of Target Costing in Indonesia: The Influence of Dynamic Capabilities, Dysfunctional Behaviour and Success Factors in Manufacturing Companies","publication_year":2019,"publication_date":"2019-08-31","ids":{"openalex":"https://openalex.org/W4255908030","doi":"https://doi.org/10.24191/apmaj.v14i2-02","mag":"2991307517"},"language":"en","primary_location":{"id":"doi:10.24191/apmaj.v14i2-02","doi":"https://doi.org/10.24191/apmaj.v14i2-02","is_oa":true,"landing_page_url":"http://doi.org/10.24191/apmaj.v14i2-02","pdf_url":"https://doi.org/10.24191/apmaj.v14i2-02","source":{"id":"https://openalex.org/S4210218165","display_name":"Asia-Pacific Management Accounting Journal","issn_l":"1675-3194","issn":["1675-3194","2550-1631"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia-Pacific Management Accounting Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.24191/apmaj.v14i2-02","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5064078545","display_name":"Grahita Chandrarin","orcid":"https://orcid.org/0000-0002-7024-1315","observed_orcids":["https://orcid.org/0000-0002-7024-1315"]},"institutions":[{"id":"https://openalex.org/I4210108175","display_name":"Universitas Merdeka Malang","ror":"https://ror.org/01rtkeb16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108175"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Grahita Chandrarin","raw_affiliation_strings":["University of Merdeka Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Merdeka Malang, Indonesia","institution_ids":["https://openalex.org/I4210108175"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5019967831","display_name":"Normah Binti Omar","orcid":"https://orcid.org/0000-0001-9393-9057","observed_orcids":["https://orcid.org/0000-0001-9393-9057","https://orcid.org/0000-0003-3328-8832"]},"institutions":[{"id":"https://openalex.org/I4210138650","display_name":"Universiti Teknologi MARA System","ror":"https://ror.org/030847t23","country_code":"MY","type":"education","lineage":["https://openalex.org/I4210138650","https://openalex.org/I82724352"]},{"id":"https://openalex.org/I82724352","display_name":"Universiti Teknologi MARA","ror":"https://ror.org/05n8tts92","country_code":"MY","type":"education","lineage":["https://openalex.org/I82724352"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Normah Omar","raw_affiliation_strings":["Accounting Research Institute, Universiti Teknologi MARA, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Research Institute, Universiti Teknologi MARA, Malaysia","institution_ids":["https://openalex.org/I4210138650","https://openalex.org/I82724352"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072334875","display_name":"Dani Yuniawan","orcid":"https://orcid.org/0000-0001-9343-0349","observed_orcids":["https://orcid.org/0000-0001-9343-0349"]},"institutions":[{"id":"https://openalex.org/I4210108175","display_name":"Universitas Merdeka Malang","ror":"https://ror.org/01rtkeb16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108175"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dani Yuniawan","raw_affiliation_strings":["Faculty of Engineering, University of Merdeka Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Engineering, University of Merdeka Malang, Indonesia","institution_ids":["https://openalex.org/I4210108175"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5023466683","display_name":"Eni Lisetyati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210108175","display_name":"Universitas Merdeka Malang","ror":"https://ror.org/01rtkeb16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108175"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eni Lisetyati","raw_affiliation_strings":["Faculty of Economics and Business, University of Merdeka Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, University of Merdeka Malang, Indonesia","institution_ids":["https://openalex.org/I4210108175"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5064078545"],"corresponding_institution_ids":["https://openalex.org/I4210108175"],"apc_list":null,"apc_paid":null,"fwci":3.1021,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.90964633,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"14","issue":"2","first_page":"23","last_page":"49"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9940000176429749},{"id":"https://openalex.org/keywords/dynamic-capabilities","display_name":"dynamic capabilities","score":0.8399999737739563},{"id":"https://openalex.org/keywords/dysfunctional-behaviour","display_name":"dysfunctional behaviour","score":0.968999981880188},{"id":"https://openalex.org/keywords/critical-success-factors","display_name":"success factors","score":0.9350000023841858},{"id":"https://openalex.org/keywords/target-pricing","display_name":"target pricing","score":0.7170000076293945},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7350000143051147},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.7459999918937683},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.4449999928474426},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9337245225906372},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.6999989748001099},{"id":"https://openalex.org/C27502469","wikidata":"https://www.wikidata.org/wiki/Q906343","display_name":"Dysfunctional family","level":2,"score":0.6554242968559265},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5300725698471069},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.5097450613975525},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.5015323162078857},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4536322057247162},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.4301643967628479},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.34947943687438965},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2665002644062042},{"id":"https://openalex.org/C19351080","wikidata":"https://www.wikidata.org/wiki/Q1395034","display_name":"New product development","level":2,"score":0.24056202173233032},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.16314509510993958},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.08833658695220947},{"id":"https://openalex.org/C194304873","wikidata":"https://www.wikidata.org/wiki/Q1967338","display_name":"Product lifecycle","level":3,"score":0.07918223738670349},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.07722511887550354},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.24191/apmaj.v14i2-02","doi":"https://doi.org/10.24191/apmaj.v14i2-02","is_oa":true,"landing_page_url":"http://doi.org/10.24191/apmaj.v14i2-02","pdf_url":"https://doi.org/10.24191/apmaj.v14i2-02","source":{"id":"https://openalex.org/S4210218165","display_name":"Asia-Pacific Management Accounting Journal","issn_l":"1675-3194","issn":["1675-3194","2550-1631"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia-Pacific Management Accounting Journal","raw_type":"journal-article"},{"id":"pmh:oai:ir.uitm.edu.my:29271","doi":null,"is_oa":true,"landing_page_url":"https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>,","pdf_url":"http://ir.uitm.edu.my/id/eprint/29271/1/29271.pdf","source":{"id":"https://openalex.org/S4306402285","display_name":"UiTM Institutional Repositories (Universiti Teknologi MARA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"mag:2991307517","doi":null,"is_oa":false,"landing_page_url":"http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/871","pdf_url":null,"source":{"id":"https://openalex.org/S4210218165","display_name":"Asia-Pacific Management Accounting Journal","issn_l":"1675-3194","issn":["1675-3194","2550-1631"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Asia-Pacific Management Accounting Journal","raw_type":null},{"id":"mag:3032513802","doi":null,"is_oa":false,"landing_page_url":"https://ir.uitm.edu.my/id/eprint/29271/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"doi:10.24191/apmaj.v14i2-02","doi":"https://doi.org/10.24191/apmaj.v14i2-02","is_oa":true,"landing_page_url":"http://doi.org/10.24191/apmaj.v14i2-02","pdf_url":"https://doi.org/10.24191/apmaj.v14i2-02","source":{"id":"https://openalex.org/S4210218165","display_name":"Asia-Pacific Management Accounting Journal","issn_l":"1675-3194","issn":["1675-3194","2550-1631"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia-Pacific Management Accounting Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4943999946117401,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4255908030.pdf","grobid_xml":"https://content.openalex.org/works/W4255908030.grobid-xml"},"referenced_works_count":31,"referenced_works":["https://openalex.org/W12520355","https://openalex.org/W65971696","https://openalex.org/W305098862","https://openalex.org/W1490541410","https://openalex.org/W1583766523","https://openalex.org/W1817547873","https://openalex.org/W1936959020","https://openalex.org/W1964495049","https://openalex.org/W1996956589","https://openalex.org/W1997011402","https://openalex.org/W2028371035","https://openalex.org/W2030918636","https://openalex.org/W2031820926","https://openalex.org/W2032667145","https://openalex.org/W2039464105","https://openalex.org/W2083113780","https://openalex.org/W2095386472","https://openalex.org/W2103809272","https://openalex.org/W2117091820","https://openalex.org/W2123709218","https://openalex.org/W2124663746","https://openalex.org/W2153743196","https://openalex.org/W2155213500","https://openalex.org/W2157579768","https://openalex.org/W2160009802","https://openalex.org/W2182556001","https://openalex.org/W2184082878","https://openalex.org/W2288445792","https://openalex.org/W2487394718","https://openalex.org/W2750279904","https://openalex.org/W4388151924"],"related_works":["https://openalex.org/W2038458303","https://openalex.org/W65971696","https://openalex.org/W305098862","https://openalex.org/W7110930170","https://openalex.org/W6999876185","https://openalex.org/W1904493906","https://openalex.org/W2615947698","https://openalex.org/W2948144911","https://openalex.org/W3028771706","https://openalex.org/W2904127502"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,12,35,51,64,72,86,151,168],"this":[3,58,153],"research":[4,46],"is":[5],"to":[6],"explore":[7],"and":[8,31,74,92,104],"describe":[9],"the":[10,13,24,49,52,65,70,90,101,130,135,142,165,169],"implementation":[11,55,167],"Target":[14],"Costing":[15],"(TC)":[16],"system":[17],"as":[18,20,146,158],"well":[19],"its":[21,98],"effect":[22],"on":[23,48,100],"dynamic":[25,176],"capabilities":[26],"(DC),":[27],"success":[28],"factors":[29],"(SF)":[30],"dysfunctional":[32,178],"behaviours":[33],"(DB)":[34],"manufacturing":[36],"firms":[37],"in":[38,56,77],"Indonesia.":[39],"As":[40],"there":[41],"had":[42,61,116],"been":[43,62],"no":[44],"prior":[45],"conducted":[47],"consequences":[50],"target":[53,143,170,174,180],"costing":[54,75,171,181],"Indonesia,":[57],"study,":[59],"which":[60],"one":[63],"projects":[66],"undertaken":[67],"for":[68,96,163],"improving":[69],"validity":[71],"variables":[73],"studies":[76],"Asia":[78],"Pacific":[79],"countries,":[80],"was":[81,108],"therefore":[82],"performed":[83],"by":[84,129],"way":[85],"surveys":[87],"along":[88],"with":[89],"descriptive-quantitative":[91],"multiple":[93],"regression":[94],"analyses":[95],"gauging":[97],"impact":[99],"company\u2019s":[102],"internal":[103],"competitive":[105],"environment.":[106],"It":[107],"found":[109],"that":[110],"better":[111],"company":[112],"performance":[113],"results":[114],"(PR)":[115],"not":[117],"only":[118],"stemmed":[119],"from":[120,134,140],"a":[121,148],"low":[122],"DB":[123],"level,":[124],"but":[125],"were":[126],"also":[127,155],"influenced":[128],"resulting":[131],"strong":[132],"DC":[133],"implemented":[136],"TC":[137],"system.":[138,172],"Apart":[139],"demonstrating":[141],"pricing":[144,184],"systems":[145],"being":[147,159],"triggering":[149],"factor":[150],"DB,":[152],"study":[154],"discovered":[156],"SF":[157],"an":[160],"insignificant":[161],"aspect":[162],"determining":[164],"successful":[166],"Keywords:":[173],"costing,":[175],"capabilities,":[177],"behaviour,":[179],"implementation,":[182],"product":[183]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}