ABSTRACT
This chapter examines the management accounting profession and the development of management accounting practices in Indonesia. The Indonesian accounting education systems and research on Indonesian management accounting published in international accounting journals will also be analyzed. The MRTHE (Ministry of Research, Technology and Higher Education) administers the corresponding systems for postsecondary education, for both degree and nondegree programs. Management accounting is the process of identifying, measuring, analyzing, and reporting both financial and nonfinancial information to help managers make operating decisions to achieve the goals of an organization. Unfortunately, research on management accounting in the country was almost nonexistent in the accounting literature, particularly before the year 2000. More recently, however, research on management accounting in Indonesia started to appear in international accounting journals. Lambert and Sponem (2012) assert that an effective management accounting system provides both financial and nonfinancial information to help managers to evaluate past decisions and enable them to improve strategic decisions to be made in the future.
