PENGGUNAAN SISTEM AKUNTANSI MANAJEMEN
OLEH TIM MANAJEMEN PUNCAK UNTUK IMPLEMENTASI
STRATEGI ORGANISASIONAL
Imanuel Wirawan
Dosen Prodi Akuntansi Fakultas Ekonomi UKRIM Yogyakarta
ABSTRACT
This paper is trying to investigate how the Top Management Team (TMT) uses the
Management Accounting System (MAS) to implement organizational strategy. This paper
represents a research review that was conducted by David Naranjo and Frank Hartmann in their
research at 218 hospitals in Spain by distributing questionaries to 884 TMT’s members. A
hypothesis provided an idea of mediating the effect of MAS to the relationship between TMT
orientation and persuing strategic objective. The hypothesis was tested by using Partial Least
Square.
The researcher found that the TMT’s background influence the usage of MAS for organizational
stretegic implementation. This study enlarged the work of contingency in the usage of MAS by
TMT for strategic implementation, by analyzing diferent MAS’s aspect and characeteristic
beyond the accounting budgeting standard.
Keywords: Top Management Teams, Management Accounting Systems, Organisational Strategy
Jurnal Fakultas Ekonomi dan Bisnis Universitas Kristen Immanuel Yogyakarta
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