The Role of Contingency Factors in the Implementation of Strategic Management Accounting (SMA) in Private Universities/Colleges (PTSes) under Kopertis Region V of Yogyakarta

Sriyono, Sriyono and Rahmawati, Rahmawati (2014) The Role of Contingency Factors in the Implementation of Strategic Management Accounting (SMA) in Private Universities/Colleges (PTSes) under Kopertis Region V of Yogyakarta. The Role of Contingency Factors in the Implementation of Strategic Management Accounting (SMA) in Private Universities/Colleges (PTSes) under Kopertis Region V of Yogyakarta, 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 organizational 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 universities/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 contingency 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 Management Accounting, Deliberate, Market Orientation.

Item Type:	Article
Uncontrolled Keywords:	Contingency, Strategic Management Accounting, Deliberate, Market Orientation
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Dr.MSi.Ak SRIYONO SRIYONO
Date Deposited:	11 May 2023 14:42
Last Modified:	11 May 2023 14:43
URI:	http://eprints.upnyk.ac.id/id/eprint/34025

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