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Sistem Akuntansi Manajemen sebagai Pemoderasi dalam Hubungan antara Heterogeneitas Tim Manajemen Puncak terhadap Perubahan Strategik

ID : 1-153-3, ISSN : 0854-4190 , PUB: Vol 15 , Desember, 2008


Institutional and market changes force many organizations across economic sectors to reconsider their strategic position and engage in strategic change. Organizations differ in their ability to realize strategic change, however, which appears to depend on several factors in their strategic management process. In this paper we explore two such factors simultaneously, which are the composition of the top management team and the characteristics of the management accounting system. In particular, the paper investigates how top management team heterogeneity affects strategic change both directly, and indirectly, through the design and use of the management accounting system. Hypotheses are developed and tested through a survey study among 32 hotels. We find significant effects of top management team heterogeneity on the extent and direction of strategic change, and find that the use of the management accounting system partially mediates the relationship between top management team heterogeneity and strategic change


Keyword: MAS, heterogeneity top management team, strategic change

Author: Arfan Ikhsan