Journal of Engineering and Applied Sciences

Year: 2017
Volume: 12
Issue: 16
Page No. 4175 - 4179

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

Authors : Sriyono , Rahmawati , Bandi and Agung Nur Probohudono

References

Abernethy, M.A. and C.H. Guthrie, 1994. An empirical assessment of the fit between strategy and management information system design. Accounting Finance, 34: 49-66.
CrossRef  |  Direct Link  |  

Beuren, I.M. and I.M. Oro, 2014. Relationships between differentiation strategies, innovation and management control systems. J. Contemp. Manage., 18: 285-310.
Direct Link  |  

Chenhall, R.H., 2003. Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting Organ. Soc., 28: 127-168.
CrossRef  |  Direct Link  |  

Chenhall, R.H., J.P. Kallunki and H. Silvola, 2011. Exploring the relationships between strategy, innovation and management control systems: The roles of social networking, organic innovative culture and formal controls. J. Manage. Account. Res., 23: 99-128.
CrossRef  |  Direct Link  |  

Chong, V.K. and K.M. Chong, 1997. Strategic choices environmental uncertainty and SBU performance: A note on the intervening role of management accounting systems. Account. Bus. Res., 27: 268-276.

Cinquini, L. and A. Tenucci, 2007. Is the adoption of strategic management accounting techniques really strategy-driven? Evidence from a survey. Proceedings of the Conference on Cost and Performance in Services and Operations, June, 18-20, 2007, Piazza Martiri Della Libertà, Trento, Italy, pp: 8-20.

David, F.R., 2011. Strategic Management Concepts and Cases. 14th Edn., Pearson, Boston, ISBN: 9780132664233, Pages: 386.

Dixon, R. and D.R. Smith, 1993. Strategic management accounting. Omega, 21: 605-618.
Direct Link  |  

Fowzia, R., 2011. Strategic management accounting techniques: Relationship with business strategy and strategic effectiveness of manufacturing organizations in Bangladesh. World J. Manage., 3: 54-69.
Direct Link  |  

Guilding, C., K.S. Cravens and M. Tayles, 2000. An international comparison of strategic management accounting practices. Manage. Accounting Res., 11: 113-135.
Direct Link  |  

Haberberg, A. and A. Rieple, 2008. What is Strategic Management?. In: In: Strategic Management: Theory and Application, Haberberg, A. and A. Rieple (Eds.). Oxford University Press, Oxford, England, ISBN:978-0-19-921646-8, pp: 46-100.

Haldma, T. and K. Laats, 2002. Contingencies influencing the management accounting practices of Estonian manufacturing companies. Manage. Account. Res., 13: 379-400.
CrossRef  |  Direct Link  |  

Hoque, Z., 2004. A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance. Int. Bus. Rev., 13: 485-502.
CrossRef  |  Direct Link  |  

Hyvonen, J., 2008. Linking management accounting and control systems, strategy, information technology, manufacturing technology and organizational performance of the firm in contingency framework. MBA Thesis, Faculty of Economics and Business Administration, Department of Accounting and Finance, University Of Oulu, Oulu, Finland.

Langfield-Smith, K., 2008. Strategic management accounting: How far have we come in 25 years?. Accounting Auditing Accountability J., 21: 204-228.
Direct Link  |  

Meznar, M.B. and J.H. Johnson Jr, 2005. Business government relations within a contingency theory framework: Strategy, structure, fit and performance. Bus. Soc., 44: 119-143.
Direct Link  |  

Mia, L. and B. Clarke, 1999. Market competition, management accounting systems and business unit performance. Manage. Account. Res., 10: 137-158.
CrossRef  |  

Mintzberg, H. and J.A. Waters, 1985. Of strategies, deliberate and emergent. Strategic Manage. J., 6: 257-272.
CrossRef  |  Direct Link  |  

Mohamed, R. and C.Z.M. Jamil, 2013. Business strategy and performance measurement system: A study of small medium hotel enterprises. Proceedings of the 6th International Conference on Asian Academy of Applied Business (AAAB), 30 May-June 1, 2013, Universiti Malaysia Sabah, Bandung, Indonesia, pp: 1-1.

Nawawi, H., 2005. Strategic Management: Non-Profit Organization of Government with Illustration in the Field of Education. 3rd Edn., Gadjah Mada University Press, Yogyakarta, Indonesia,.

Nimtrakoon, S., 2009. Organization strategy, management techniques and management accounting practices: Contingency research in Thailand. Ph.D Thesis, University of Hull, Hull, England.

Roslender, R. and S.J. Hart, 2003. In search of strategic management accounting: Theoretical and field study perspectives. Manage. Accounting Res., 14: 255-279.
Direct Link  |  

Simmonds, K., 1981. Strategic management accounting. Manage. Account., 59: 26-29.

Simon, C. and C. Guilding, 2008. Strategy and strategic management accounting: A investigation of organizational configurations. Master Thesis, Alliance Manchester Business School, Manchester, England.

Simon, C., 2007. A configuration form of fit in management accounting contingency theory: An empirical investigation. Bus. Rev. Cambridge, 7: 220-220.

Wheelen, L.T. and D.J. Hunger, 2012. Strategic Management and Business Policy: Towards Global Sustainability. 13th Edn., Pearson Prentice Hall, New Jersey, ISBN: 9780132570206, Pages: 911.

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved