tailieunhanh - The role of contingency factors in the implementation of strategic management accounting (SMA) in private universities colleges (PTSes) under Kopertis Region V of Yogyakarta

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. | International Journal of Computer Networks and Communications Security VOL. 2, NO. 11, NOVEMBER 2014, 374–378 Available online at: ISSN 2308-9830 The Role of Contingency Factors in the Implementation of Strategic Management Accounting (SMA) in Private Universities/Colleges (PTSes) under Kopertis Region V of Yogyakarta Sriyono1 and Rahmawati2 1 Pembangunan Nasional University “Veteran” Yogyakarta-Indonesia 2 Sebelas Maret University Solo-Indonesia E-mail: 1sriyono_upnvy@, 2rahmaw2005@ 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. 1 INTRODUCTION The development of strategic management accounting (SMA) research is rooted in a basic consideration of the increasingly relevant information beyond the boundaries of companies [18]. SMA is a general approach to integrating an understanding / insight into accounting management and marketing management within the framework of strategic management [17]. Simon and guilding [20]