Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


Strategic Management Accounting and University Performance: A Critical Review

Author(s): Evi Marlina, Bambang Tjahjadi

This article reviews and criticizes research on the relationship between strategic management accounting and university performance. Strategic management accounting research is a series of processes or plans in achieving the goals and objectives and allocating resources from a college organization. The focus of article research in the last ten years, from 2009 to 2018, and before 2013 the theme of the research was the suitability between strategic management accounting design and university performance, including the suitability and effectiveness of performance measurement, intellectual capital, control systems, control, performance evaluation, graduate competency, and evaluation of performance measurement systems. On the other hand, research after 2013 has more complex characterization. The theme of emerging research focuses on the role of strategic management accounting in improving university performance through comprehensive intellectual capital, conformity of financial statements, stakeholder behavior, quality management system and balanced scorecard approach, as well as integrating various steps to enable the achievement of university performance. It can be concluded that our knowledge of the relationship between strategic management accounting and university performance is still limited. This article complements the outline of methodological constraints and areas for future research.