Authors : Sriyono , Rahmawati , Bandi and Agung Nur Probohudono
Abstract: 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.
Sriyono , Rahmawati , Bandi and Agung Nur Probohudono, 2017. Role of Market Orientation and Strategy Types on Technique Development of Strategic Management Accounting-Competitor Accounting and Customer Accounting in Indonesia’s Universities. Journal of Engineering and Applied Sciences, 12: 5910-5914.