TY  - JOUR
T1  - Role of Market Orientation and Strategy Types on Technique Development of
Strategic Management Accounting-Competitor Accounting and
Customer Accounting in Indonesia’s Universities
AU - , Sriyono AU - , Rahmawati AU - , Bandi AU - Nur Probohudono, Agung 
JO  - Journal of Engineering and Applied Sciences
VL  - 12
IS  - 22
SP  - 5910
EP  - 5914
PY  - 2017
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2017.5910.5914
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2017.5910.5914
KW  - Strategy types
KW  -market orientation
KW  -SMA-competitor accounting and customer accounting
KW  -respondent
KW  -
KW  -consider
KW  -organitation
AB  - In order to competing in competitive circle, organitation should have strategic plans to lead the
organitation. Management accoutantion role is very important in order to reach organitation’s startegic plans.
The management accounting should based and related on organization’s startegy, it’s called Strategic
Management Accounting (SMA). Theory of contingency said that nothing organitation’s design can be apllied
universally. Thus, the development of SMA need to consider the factor that influence organitation including
contingency factor that is market orientation and strategy types. The respondent of this research is leader and
manager of university. The analysis used is multiple regression analysis. The result of the analysis show that
strategy types give positive affect to SMA-competitor accounting and customer accounting in DIY Private
University. Then market orientation isn’t affect the implementation of SMA-competitor accounting and
customer accounting in DIY Private University. So, the manager of DIY Private University inside the
development of SMA-competitor accounting and customer accounting had to consider the strategy types
applied in university but market orientation which is being university policy is not consider yet.
ER  -