SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia

نویسندگان

چکیده

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, performance measurement in the management accounting (SMA) technique village-owned enterprises Indonesia. research is based on contingency theory. The objects this are 51 Respondents were administrators (managers) instrument used questionnaire that developed by Simon Guilding (2008) for SMA techniques. hypotheses tested using SEM – PLS, Warppls 6.0. results showed orientation had significant effect development Indonesia, while size no effect. Keywords: orientation; size; .

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ژورنال

عنوان ژورنال: Journal of International Conference Proceedings

سال: 2022

ISSN: ['2621-993X', '2622-0989']

DOI: https://doi.org/10.32535/jicp.v5i5.2040