Kesan Padanan antara Perakaunan Pengurusan Strategik dengan Strategi Perniagaan terhadap Prestasi Firma

Tengku Akbar Tengku Abdullah
Fakulti Ekonomi dan Perniagaan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor D.E
Malaysia


Fakultas Ekonomi
Universitas Riau
Kampus Bin. Widya Km 12.5 SP Baru
Pekan Baru. Riau
Indonesia



Abstract

This paper examined the extent to which a fit between strategic management accounting (SMA) system and business strategy affects firm performance. Fit between SMA and strategy was measured using deviation from a set benchmark. The deviation scores were used as an independent variable in a regression analysis on firm performance. Data for this study were obtained from a sample of manufacturing companies listed in the Jakarta Stock Exchange in 2002. A total of 60 responses (38.2%) was accepted and used in the analysis. Results of the study showed that a fit between SMA and business strategy indicated an influence on firm performance. For each of the three business strategies namely, cost leadership strategy, product differentiation strategy and focus strategy, firms using SMA systems that fitted with the strategy used would result in higher firm performance. Therefore, this study suggested that a firm should take into account the firm’s strategy when designing a SMA system because a system that supported the firm’s chosen strategy could lead to a higher level of performance.

Keywords

Citation

Sari, R. N., Raja Omar Ainuddin, R. A., & Tengku Abdullah, T. A. (2006). Kesan Padanan antara Perakaunan Pengurusan Strategik dengan Strategi Perniagaan terhadap Prestasi Firma. Jurnal Pengurusan, 25, 87–109.

@article{sari2006kesan,
  title={Kesan Padanan antara Perakaunan Pengurusan Strategik dengan Strategi Perniagaan terhadap Prestasi Firma},
  author={Sari, Ria Nelly and Raja Omar Ainuddin, Raja Azimah and Tengku Abdullah, Tengku Akbar},
  journal={Jurnal Pengurusan},
 

volume={25},
  number={},
  pages={87—109},
  year={2006},
  doi={},
  publisher={Penerbit UKM},
}

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25 (2006) 87 – 109

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