This study examines the effect of s

This study examines the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance. A model is advanced and tested using structural equation modelling and data collected from a sample of 193 large Slovenian companies. The validity of the quantitative data findings has been appraised using qualitative data collected in ten exploratory interviews. The study’s findings support contingency theory’s tenet of no universally appropriateSMAsystem, with factors
such as company size and strategy having a significant bearing on the successful application of SMA.  2008 Elsevier Ltd. All rights reserved. Introduction
A surge of interest in strategic management accounting (SMA) appears to have been provokedby widely published criticisms of conventional management accounting practice (Ashton, Hopper,& Scapens, 1991; Bhimani & Bromwich,1992; Drury, 1992; Johnson & Kaplan, 1987; Kaplan,1984). These criticisms triggered a degree ofsoul-searching with respect to the potential for amore strategic role for management accountingtogether with normative commentaries concerningthe application of an array of relatively novelapproaches in the fields of costing, performance management, and strategic investment appraisal.This distinct accounting orientation and associatedtechniques are often collectively referred toas ‘‘strategic management accounting”.The term‘‘strategic management accounting”was first used by Simmonds (1981). Simmondsexplored the provision of an accounting perspectiveon competitor appraisal, which represented asignificant departure from accounting’s conventionalinternally focussed orientation. While the
0361-3682/$ - see front matter  2008 Elsevier Ltd. All rights reserved.doi:10.1016/j.aos.2008.01.003* Corresponding author. Fax: [phone].
E-mail addresses: [e-mail] (S. Cadez),[e-mail] (C. Guilding).Available online at www.sciencedirect.comAccounting, Organizations and Society 33 (2008) 836–863www.elsevier.com/locate/aos

Hasil (Bahasa Indonesia) 1:

Penelitian ini meneliti efek dari pilihan-pilihan strategis, pasar orientasi dan ukuran perusahaan di dua dimensi berbeda strategi manajemen akuntansi (SMA) dan, pada gilirannya, efek mediasi SMA pada kinerja. Model ini canggih dan diuji menggunakan model persamaan struktural dan data yang dikumpulkan dari sampel 193 perusahaan-perusahaan besar Slovenia. Validitas data kuantitatif temuan telah dinilai menggunakan data kualitatif yang dikumpulkan dalam sepuluh eksplorasi wawancara. Penemuan kajian mendukung prinsip teori kontingensi tidak Universal appropriateSMAsystem, dengan faktorseperti ukuran perusahaan dan strategi memiliki bantalan signifikan pada penerapan SMA. 2008 Elsevier Ltd Semua Hak, milik. PendahuluanA surge of interest in strategic management accounting (SMA) appears to have been provokedby widely published criticisms of conventional management accounting practice (Ashton, Hopper,& Scapens, 1991; Bhimani & Bromwich,1992; Drury, 1992; Johnson & Kaplan, 1987; Kaplan,1984). These criticisms triggered a degree ofsoul-searching with respect to the potential for amore strategic role for management accountingtogether with normative commentaries concerningthe application of an array of relatively novelapproaches in the fields of costing, performance management, and strategic investment appraisal.This distinct accounting orientation and associatedtechniques are often collectively referred toas ‘‘strategic management accounting”.The term‘‘strategic management accounting”was first used by Simmonds (1981). Simmondsexplored the provision of an accounting perspectiveon competitor appraisal, which represented asignificant departure from accounting’s conventionalinternally focussed orientation. While the0361-3682/$ - see front matter  2008 Elsevier Ltd. All rights reserved.doi:10.1016/j.aos.2008.01.003* Corresponding author. Fax: [phone].E-mail addresses: [e-mail] (S. Cadez),[e-mail] (C. Guilding).Available online at www.sciencedirect.comAccounting, Organizations and Society 33 (2008) 836–863www.elsevier.com/locate/aos

Hasil (Bahasa Indonesia) 2:

Penelitian ini menguji pengaruh pilihan strategis, orientasi pasar, dan ukuran perusahaan pada dua dimensi yang berbeda dari akuntansi manajemen strategis (SMA) dan, pada gilirannya, efek mediasi dari SMA pada kinerja perusahaan. Sebuah model yang maju dan diuji menggunakan model persamaan struktural dan data yang dikumpulkan dari sampel 193 perusahaan Slovenia besar. Validitas temuan data kuantitatif telah dinilai menggunakan data kualitatif dikumpulkan dalam sepuluh wawancara eksplorasi. Temuan penelitian ini mendukung prinsip teori kontingensi ini tidak ada universal appropriateSMAsystem, dengan faktor-faktor
seperti ukuran dan strategi perusahaan yang memiliki signifikan pada keberhasilan penerapan SMA. ? 2008 Elsevier Ltd.. Pendahuluan
Sebuah gelombang kepentingan dalam akuntansi manajemen strategis (SMA) tampaknya telah provokedby dipublikasikan secara luas kritik praktik akuntansi manajemen konvensional (Ashton, Hopper, & Scapens, 1991; Bhimani & Bromwich, 1992; Drury, 1992; Johnson & Kaplan, 1987 ; Kaplan, 1984). Kritik-kritik ini dipicu gelar ofsoul-cari sehubungan dengan potensi peran strategis amore untuk manajemen accountingtogether dengan komentar normatif aplikasi concerningthe array relatif novelapproaches di bidang biaya, manajemen kinerja, dan investasi strategis appraisal.This orientasi akuntansi yang berbeda dan associatedtechniques sering kolektif disebut toas '' akuntansi manajemen strategis "an akuntansi manajemen term''strategic" pertama kali digunakan oleh Simmonds (1981). Simmondsexplored penyediaan penilai pesaing perspectiveon akuntansi, yang diwakili asignificant keberangkatan dari conventionalinternally difokuskan orientasi akuntansi ini. Sementara
0361-3682 / $ - melihat hal depan? 2008 Elsevier Ltd All rights reserved.doi: 10,1016 / j.aos.2008.01.003 * Sesuai penulis. Fax: [phone].
alamat E-mail: [e-mail] (S. Cadez), C.Guilding @ griffith.edu.au (C. guilding) .Available online di www. sciencedirect.comAccounting, Organisasi dan Masyarakat 33 (2008) 836-863www.elsevier.com/locate/aos