Sriyono, Sriyono and Rahmawati, Rahmawati (2014) The Role of Contingency Factors in the Implementation of Strategic Management Accounting (SMA) in Private Universities/Colleges (PT Ses) under Kopertis Region V of Yogyakarta. International Journal of Computer Networks and Communications Security, 2 (11). pp. 374-378. ISSN 2308 - 9830
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Abstract
Strategic Management Accounting (SMA) is an interesting subject to study since differences exist in views on the concept of SMA and the fact that studies on public sector organization in Indonesia remain somewhat rare. Contingency theory holds that organi zational structure and system represent function of environment and a company - specific factor. Therefore, the development of SMA in organizations needs to take contingency factors into account. While the results of analysis indicate that private universiti es/colleges (subsequently abbreviated to PTS) under Coordinating Body for Private Colleges (subsequently referred to as Kopertis) Region V of Yogyakarta have implemented SMA, they have not fully considered the contingency factors. Strategic - type contingenc y factors and market orientation have significant effect on SMA at 5% and 10%, respectively. On the contrary, Deliberate Strategy has no significant effect on SMA in PTSes under Kopertis of Region V of Yogyakarta. Keywords : Contingency, Strategic Managemen t Accounting, Deliberate, Market Orientation .
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | - SRIYONO SRIYONO |
| Date Deposited: | 06 Mar 2018 02:16 |
| Last Modified: | 06 Mar 2018 02:16 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14579 |
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