Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia

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...

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Bibliographic Details
Main Authors: Evi Marlina, Adriyanti Agustina Putri, Linda Hetri Suriyanti
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2023-02-01
Series:Journal of Accounting and Investment
Subjects:
strategic management accounting
market orientation
top management characteristics
heis strategy
information technology
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/16562

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