Effect of Strategy Type and Deliberate Strategic on Strategic Management Accounting-Strategic Costing and Strategic Decision Making Techniques in Indonesia?s Universities

摘要

Management accounting practic development and implementation is an application from management function so it is very important to reach university?s strategy plan. Management accounting supply information that used by management as basic of decision making to application activities in order to reach university?s purpose. To reach that purpose, management accounting practic which is applied on university should be refer to strategy (renstra) organization. Management accounting practic is known as Strategic Management Accounting (SMA). Deliberate factors that influence organization including contingency factor is required to SMA development can encourage the increase of organization performance. Respondents of this research are leader and manager on university. Analyse instrument show that strategy type and deliberate strategy give positive effect on SMA-strategic costing and strategic decision making in private universities in DIY Indonesia. This result show that strategy type factor and deliberate strategy being considered factors in SMA-strategic costing and strategic decision making on DIY?s private universities.