Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia
Research aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology. Design/Methodology/Approach: This research was conducted in higher education institutions (HEI...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2023-02-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/16562 |
| _version_ | 1797367835595374592 |
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| author | Evi Marlina Adriyanti Agustina Putri Linda Hetri Suriyanti |
| author_facet | Evi Marlina Adriyanti Agustina Putri Linda Hetri Suriyanti |
| author_sort | Evi Marlina |
| collection | DOAJ |
| description | Research aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology.
Design/Methodology/Approach: This research was conducted in higher education institutions (HEIs) in some areas, covering Sumatra, Java, Bali, Nusa Tenggara, Kalimantan, Sulawesi, and Papua. The research respondents were 368 HEIs leaders. Data were obtained by distributing questionnaires, and the hypotheses were tested using the partial least squares method.
Research findings: The results revealed that market orientation, top management characteristics, HEIs strategy, and information technology positively affected strategic management accounting implementation.
Theoretical contribution/ Originality: This research contributes to determining contingency variables in implementing strategic management accounting in HEIs. |
| first_indexed | 2024-03-08T17:23:49Z |
| format | Article |
| id | doaj.art-859d731d712c4b539604b6b07fcb12ac |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-03-08T17:23:49Z |
| publishDate | 2023-02-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-859d731d712c4b539604b6b07fcb12ac2024-01-03T02:17:47ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132023-02-0124230632210.18196/jai.v24i2.165626506Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in IndonesiaEvi Marlina0Adriyanti Agustina Putri1Linda Hetri Suriyanti2Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, RiauDepartment of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, RiauDepartment of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, RiauResearch aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology. Design/Methodology/Approach: This research was conducted in higher education institutions (HEIs) in some areas, covering Sumatra, Java, Bali, Nusa Tenggara, Kalimantan, Sulawesi, and Papua. The research respondents were 368 HEIs leaders. Data were obtained by distributing questionnaires, and the hypotheses were tested using the partial least squares method. Research findings: The results revealed that market orientation, top management characteristics, HEIs strategy, and information technology positively affected strategic management accounting implementation. Theoretical contribution/ Originality: This research contributes to determining contingency variables in implementing strategic management accounting in HEIs.https://journal.umy.ac.id/index.php/ai/article/view/16562strategic management accountingmarket orientationtop management characteristicsheis strategyinformation technology |
| spellingShingle | Evi Marlina Adriyanti Agustina Putri Linda Hetri Suriyanti Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia Journal of Accounting and Investment strategic management accounting market orientation top management characteristics heis strategy information technology |
| title | Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia |
| title_full | Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia |
| title_fullStr | Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia |
| title_full_unstemmed | Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia |
| title_short | Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia |
| title_sort | determinants of strategic management accounting implementation in higher education institutions heis in indonesia |
| topic | strategic management accounting market orientation top management characteristics heis strategy information technology |
| url | https://journal.umy.ac.id/index.php/ai/article/view/16562 |
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