CULINARY INNOVATION AND PRICING STRATEGY: CONTENT ANALYSIS OF DIGITAL MANAGERIAL ACCOUNTING PRACTICES IN F&B
DOI:
https://doi.org/10.59193/jmn.v5i2.561Keywords:
content analysis, culinary innovation, digital managerial accounting, pricing strategy, social mediaAbstract
This study examines how culinary innovation and pricing strategies communicated through social media can be interpreted as market-facing manifestations of digital managerial accounting practices in food and beverage (F&B) businesses. A directed qualitative content analysis combined with descriptive statistics was applied to 30 promotional content units from five publicly accessible Indonesian F&B brand accounts during April–19 August 2026. Coding categories covered menu innovation, bundles/portfolio configuration, payment channels, time scarcity, price framing, and signals of managerial-accounting logic. The findings show that 60.0% of the units used time limits; product/menu innovation appeared in 40.0%, while channel/payment innovation appeared in 33.3%. The dominant price frames were percentage discounts (23.3%), fixed/special prices (23.3%), bundles/combos (20.0%), buy-one-get-one/free add-ons (16.7%), and cashback/vouchers (16.7%). Interpretively, the most frequent signals were sales-mix management (53.3%), digital transaction visibility (50.0%), and time/channel-based price differentiation (43.3%). Social media content is not direct evidence of internal accounting systems; however, it can serve as a trace of calculative decisions that connect menu portfolios, pricing mechanisms, digital channels, and market feedback. The study proposes an analytical framework for examining digital managerial accounting through observable market-facing decisions.
Downloads
References
Abbas, A., & Khalid, S. (2026). Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research. The British Accounting Review, 58(2), 101551. https://doi.org/10.1016/j.bar.2025.101551
Bhimani, A. (2020). Digital data and management accounting: Why we need to rethink research methods. Journal of Management Control, 31(1–2), 9–23. https://doi.org/10.1007/s00187-020-00295-z
Broccardo, L., Tenucci, A., Agarwal, R., & Alshibani, S. M. (2024). Steering digitalization and management control maturity in small and medium enterprises (SMEs). Technological Forecasting and Social Change, 204, 123446. https://doi.org/10.1016/j.techfore.2024.123446
Bushara, M. A., Abdou, A. H., Hassan, T. H., Sobaih, A. E. E., Albohnayh, A. M., Alshammari, W. G., Aldoreeb, M., Elsaed, A. A., & Elsaied, M. A. (2023). Power of social media marketing: How perceived value mediates the impact on restaurant followers’ purchase intention, willingness to pay a premium price, and e-WoM? Sustainability, 15(6), 5331. https://doi.org/10.3390/su15065331
Feng, N., Chen, J., Feng, H., & Li, M. (2021). Promotional pricing strategies for platform vendors: Competition between first- and third-party products. Decision Support Systems, 151, 113627. https://doi.org/10.1016/j.dss.2021.113627
García-León, R. A., & Teichert, T. (2024). Food and social media: A research stream analysis. Management Review Quarterly, 74(2), 1145–1183. https://doi.org/10.1007/s11301-023-00330-y
Gu, Q., Zhang, R., & Liu, B. (2023). Pricing and advertising decisions in O2O supply chain with the presence of consumers’ anticipated regret. Journal of Business & Industrial Marketing, 38, 1135–1149. https://doi.org/10.1108/JBIM-01-2022-0022
Habib, A., Irfan, M., & Shahzad, M. (2022). Modeling the enablers of online consumer engagement and platform preference in online food delivery platforms during COVID-19. Future Business Journal, 8, 6. https://doi.org/10.1186/s43093-022-00119-7
Han, W., Ozdemir, O., & Agarwal, S. (2024). Linking social media marketing to restaurant performance – The moderating role of advertising expenditure. Journal of Hospitality and Tourism Insights, 7(4), 1852–1870. https://doi.org/10.1108/JHTI-03-2023-0217
Hsieh, H.-F., & Shannon, S. E. (2005). Three approaches to qualitative content analysis. Qualitative Health Research, 15(9), 1277–1288. https://doi.org/10.1177/1049732305276687
Kaur, P., Dhir, A., Talwar, S., & Ghuman, K. (2021). The value proposition of food delivery apps from the perspective of theory of consumption value. International Journal of Contemporary Hospitality Management, 33(4), 1129–1159. https://doi.org/10.1108/IJCHM-05-2020-0477
Knauer, T., Nikiforow, N., & Wagener, S. (2020). Determinants of information system quality and data quality in management accounting. Journal of Management Control, 31(1–2), 97–121. https://doi.org/10.1007/s00187-020-00296-y
Krippendorff, K. (2019). Content analysis: An introduction to its methodology (4th ed.). SAGE.
Kusumawardhani, I., Ratmono, D., Wibowo, A., Darsono, D., Widyatmoko, I., & Rokhman, W. (2024). The impact of digitalization in accounting systems on information quality, cost reduction and decision making: Evidence from SMEs. International Journal of Data and Network Science, 8(2), 1111–1116. https://doi.org/10.5267/j.ijdns.2023.11.023
Martínez-Falcó, J., Sánchez-García, E., Marco-Lajara, B., & Fuentes-Fernández, R. (2024). Social media influencer marketing and economic performance in the Spanish wine industry: Unravelling the role of corporate social legitimacy. British Food Journal, 126(12), 4036–4054. https://doi.org/10.1108/BFJ-11-2023-0994
Misra, A., Dinh, D. T., & Ewe, S. Y. (2024). The more followers the better? The impact of food influencers on consumer behaviour in the social media context. British Food Journal, 126(12), 4018–4035. https://doi.org/10.1108/BFJ-01-2024-0096
Möller, K., Schäffer, U., & Verbeeten, F. (2020). Digitalization in management accounting and control: An editorial. Journal of Management Control, 31(1–2), 1–8. https://doi.org/10.1007/s00187-020-00300-5
Nguyen, T., Le-Anh, T., Nguyen Thi Hong, N., Nguyen, L. T. H., & Nguyen Xuan, T. (2025). Digital transformation in accounting of Vietnamese small and medium enterprises. Journal of Financial Reporting and Accounting, 23(2), 769–787. https://doi.org/10.1108/JFRA-12-2023-0761
Pedroso, E., & Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: A multidimensional measurement approach. Journal of Applied Accounting Research, 21(3), 497–515. https://doi.org/10.1108/JAAR-05-2018-0059
Pelz, M. (2019). Can management accounting be helpful for young and small companies? Systematic review of a paradox. International Journal of Management Reviews, 21(2), 256–274. https://doi.org/10.1111/ijmr.12197
Pham, A. D., Dao, T. T. T., Pham, P. M., Pham, Y. H., Nguyen, H. T., & Pham, L. N. (2024). How does conformity shape influencer marketing in the food and beverage industry? A case study in Vietnam. Journal of Internet Commerce, 23(2), 172–203. https://doi.org/10.1080/15332861.2024.2338699
Pham, Q. T., & Vu, K. P. (2022). Digitalization in small and medium enterprise: A parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation. Asia Pacific Journal of Innovation and Entrepreneurship, 16(1), 2–37. https://doi.org/10.1108/APJIE-02-2022-0013
Ratmono, D., Frendy, & Zuhrohtun, Z. (2023). Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics & Finance, 11(2), 2269773. https://doi.org/10.1080/23322039.2023.2269773
Roh, M., & Park, K. (2019). Adoption of O2O food delivery services in South Korea: The moderating role of moral obligation in meal preparation. International Journal of Information Management, 47, 262–273. https://doi.org/10.1016/j.ijinfomgt.2018.09.017
Tawfik, O. I., Durrah, O., Hussainey, K., & Elmaasrawy, H. E. (2023). Factors influencing the implementation of cloud accounting: Evidence from SMEs in Oman. Journal of Science and Technology Policy Management, 14(5), 859–884. https://doi.org/10.1108/JSTPM-08-2021-0114
Thomas, G. (2023). Demystifying the relationship between restaurant innovativeness, customer engagement, and customer willingness to pay a higher price. Sustainability, 15(10), 7795. https://doi.org/10.3390/su15107795
Thuan, P. Q., Khuong, N. V., Anh, N. D. C., Hanh, N. T. X., Thi, N. T. H., Tram, T. N. B., & Han, C. G. (2022). The determinants of the usage of accounting information systems toward operational efficiency in industrial revolution 4.0: Evidence from an emerging economy. Economies, 10(4), 83. https://doi.org/10.3390/economies10040083
Trivedi, V., Trivedi, A., Pandey, K. K., & Chaurasia, S. S. (2023). Ordering the right quantity? Examining the impact of plate size vagueness on food waste in an online food delivery system. Journal of Cleaner Production, 391, 136052. https://doi.org/10.1016/j.jclepro.2023.136052
Verma, S., Kapoor, D., & Gupta, R. (2024). Role of influencer–follower congruence in influencing followers’ food choices and brand advocacy: Mediating role of perceived trust. British Food Journal, 126(12), 4055–4071. https://doi.org/10.1108/BFJ-12-2023-1146.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Raja Parlindungan Harahap, Taufik Bachrul Ulum Lubis, Tri Muntia Yustri
This work is licensed under a Creative Commons Attribution 4.0 International License.
