strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management … accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities …

The important role that management accounting plays in driving organisational performance has been reiterated in the … literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has … to synthesise existing literature towards understanding the strategic management accounting foundation, contingency …

, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …