How to cite this paper
Pramono, A., Suwarno, S., Amyar, F & Lisdiono, P. (2023). The effect of strategic management accounting on strategic supply chain through internal and external orientation.Uncertain Supply Chain Management, 11(3), 1075-1084.
Refrences
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Ali, M. H., Abd, M., Abdulnabi, S. M., Basheer, Z. M., Wafqan, H. M., Al_Lami, G. K., ... & Mohammad, T. A. (2022). Mediating Impact of Strategic supply chain positioning Capabilities among the Relationship of Digital Innovation, Technology Innovation and Corporate Sustainable Performance of Manufacturing Firms in Iraq. International Journal of Operations and Quantitative Management, 28(1), 316-334.
Ballou, B., Earley, C. E., & Rich, J. S. (2004). The impact of strategic‐positioning information on auditor judgments about business‐process performance. Auditing: A Journal of Practice & Theory, 23(2), 71-88.
Chew, C., & Osborne, S. P. (2009). Exploring strategic positioning in the UK charitable sector: emerging evidence from charitable organizations that provide public services. British Journal of Management, 20(1), 90-105.
Chin, W. W. (1998). The Partial Least Squares Aproach to Structural Equation Modeling. Modern Methods for Business Research, 295, 336.
Cinquini, L., & Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling?. Journal of Accounting & organizational change, 6(2), 228-259.
Comrey, A., & Lee, H. (1992). A First Course in Factor Analysis (2nd edn.) Lawrence Earlbaum Associates. Publishers: Hillsdale, New Jersey
Cox, A. (1999). Power, value and strategic supply chain positioning. Strategic supply chain positioning: An international journal, 4(4), 167-175.
Doktoralina, C., & Apollo, A. (2019). The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability. Uncertain Strategic supply chain positioning, 7(2), 145-156.
Ghozali, I. (2016) Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Gunasekaran, A., Patel, C., & McGaughey, R. E. (2004). A framework for supply chain performance measurement. International journal of production economics, 87(3), 333-347.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. (2010). Multivariate Data Analysis (ed.). New Jersey: Pearson Prentice Hall.
Hu, L. T., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.
Johnstone, K. M., & Bedard, J. C. (2004). Audit firm portfolio management decisions. Journal of Accounting Research, 42(4), 659-690.
Kirli, M., & Gümüş, H. (2011). The implementation of strategic management accounting based on value chain analysis: value chain accounting. International Journal of social sciences and humanity studies, 3(1), 307-321.
Kochetova-Kozloski, N., & Messier Jr, W. F. (2011). Strategic analysis and auditor risk judgments. Auditing: A Journal of Practice & Theory, 30(4), 149-171.
Kock, N., & Lynn, G. (2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for information Systems, 13(7).
Kushwaha, G. S. (2012). Operational Performance through Strategic supply chain positioning Practices. International Journal of Business and Social Science, 3(2).
Lavastre, O., Gunasekaran, A., & Spalanzani, A. (2012). Supply chain risk management in French companies. Decision Support Systems, 52(4), 828-838.
Li, S., Ragu-Nathan, B., Ragu-Nathan, T. S., & Rao, S. S. (2006). The impact of strategic supply chain positioning practices on competitive advantage and organizational performance. Omega, 34(2), 107-124.
Lord, B. R. (2007). Strategic management accounting. London: Prentice Hall.
Maes, J., & Sels, L. (2014). SMEs' radical product innovation: The role of internally and externally oriented knowledge capabilities. Journal of Small Business Management, 52(1), 141-163.
Manyaeva, V. A., Piskunov, V. A., & Fomin, V. P. (2016). Strategic management accounting of company costs. International Review of Management and Marketing, 6(5), 255-264.
McCracken, S., Salterio, S. E., & Gibbins, M. (2008). Auditor–client management relationships and roles in negotiating financial reporting. Accounting, organizations and society, 33(4-5), 362-383.
Naim, A. B., Wibawa, A. S., Yude, A. K., Akbar, B. K., Rahmadani, V. S., Shihab, M. R., & Ranti, B. (2022). Changes in IT governance and its impact on organizational business process: Case study at Supreme Audit Institution . Procedia Computer Science, 197, 734-742.
Nik Abdullah, N. H., Krishnan, S., Mohd Zakaria, A. A., & Morris, G. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business & Management, 9(1), 2093488.
Nixon, B., & Burns, J. (2012). The paradox of strategic management accounting. Management Accounting Research, 23(4), 229-244.
Oboh, C. S., & Ajibolade, S. O. (2017). Strategic management accounting and decision making: A survey of the Nigerian Banks. Future Business Journal, 3(2), 119-137.
Santos, I. M. D., Mota, C. M. D. M., & Alencar, L. H. (2021). The strategic alignment between supply chain process management maturity model and competitive strategy. Business Process Management Journal, 27(3), 742-778.
Shah, H., Malik, A., & Malik, M. S. (2011). Strategic management accounting—A messiah for management accounting. Australian Journal of Business and Management Research, 1(4), 1-7.
Suzan, L., Mulyani, S., Sukmadilaga, C., & Farida, I. (2019). Empirical testing of the implementation of strategic supply chain positioning and successful supporting factors of management accounting information systems. International Journal of Supply Chain Management, 8, 629.
Thomas, D. J., & Griffin, P. M. (1996). Coordinated strategic supply chain positioning. European journal of operational research, 94(1), 1-15.
Tichy, N. M., Fombrun, C. J., & Devanna, M. A. (1982). Strategic Human Resource Management. Sloan Management Review, 23(2), 47.
Ali, M. H., Abd, M., Abdulnabi, S. M., Basheer, Z. M., Wafqan, H. M., Al_Lami, G. K., ... & Mohammad, T. A. (2022). Mediating Impact of Strategic supply chain positioning Capabilities among the Relationship of Digital Innovation, Technology Innovation and Corporate Sustainable Performance of Manufacturing Firms in Iraq. International Journal of Operations and Quantitative Management, 28(1), 316-334.
Ballou, B., Earley, C. E., & Rich, J. S. (2004). The impact of strategic‐positioning information on auditor judgments about business‐process performance. Auditing: A Journal of Practice & Theory, 23(2), 71-88.
Chew, C., & Osborne, S. P. (2009). Exploring strategic positioning in the UK charitable sector: emerging evidence from charitable organizations that provide public services. British Journal of Management, 20(1), 90-105.
Chin, W. W. (1998). The Partial Least Squares Aproach to Structural Equation Modeling. Modern Methods for Business Research, 295, 336.
Cinquini, L., & Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling?. Journal of Accounting & organizational change, 6(2), 228-259.
Comrey, A., & Lee, H. (1992). A First Course in Factor Analysis (2nd edn.) Lawrence Earlbaum Associates. Publishers: Hillsdale, New Jersey
Cox, A. (1999). Power, value and strategic supply chain positioning. Strategic supply chain positioning: An international journal, 4(4), 167-175.
Doktoralina, C., & Apollo, A. (2019). The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability. Uncertain Strategic supply chain positioning, 7(2), 145-156.
Ghozali, I. (2016) Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Gunasekaran, A., Patel, C., & McGaughey, R. E. (2004). A framework for supply chain performance measurement. International journal of production economics, 87(3), 333-347.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. (2010). Multivariate Data Analysis (ed.). New Jersey: Pearson Prentice Hall.
Hu, L. T., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.
Johnstone, K. M., & Bedard, J. C. (2004). Audit firm portfolio management decisions. Journal of Accounting Research, 42(4), 659-690.
Kirli, M., & Gümüş, H. (2011). The implementation of strategic management accounting based on value chain analysis: value chain accounting. International Journal of social sciences and humanity studies, 3(1), 307-321.
Kochetova-Kozloski, N., & Messier Jr, W. F. (2011). Strategic analysis and auditor risk judgments. Auditing: A Journal of Practice & Theory, 30(4), 149-171.
Kock, N., & Lynn, G. (2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for information Systems, 13(7).
Kushwaha, G. S. (2012). Operational Performance through Strategic supply chain positioning Practices. International Journal of Business and Social Science, 3(2).
Lavastre, O., Gunasekaran, A., & Spalanzani, A. (2012). Supply chain risk management in French companies. Decision Support Systems, 52(4), 828-838.
Li, S., Ragu-Nathan, B., Ragu-Nathan, T. S., & Rao, S. S. (2006). The impact of strategic supply chain positioning practices on competitive advantage and organizational performance. Omega, 34(2), 107-124.
Lord, B. R. (2007). Strategic management accounting. London: Prentice Hall.
Maes, J., & Sels, L. (2014). SMEs' radical product innovation: The role of internally and externally oriented knowledge capabilities. Journal of Small Business Management, 52(1), 141-163.
Manyaeva, V. A., Piskunov, V. A., & Fomin, V. P. (2016). Strategic management accounting of company costs. International Review of Management and Marketing, 6(5), 255-264.
McCracken, S., Salterio, S. E., & Gibbins, M. (2008). Auditor–client management relationships and roles in negotiating financial reporting. Accounting, organizations and society, 33(4-5), 362-383.
Naim, A. B., Wibawa, A. S., Yude, A. K., Akbar, B. K., Rahmadani, V. S., Shihab, M. R., & Ranti, B. (2022). Changes in IT governance and its impact on organizational business process: Case study at Supreme Audit Institution . Procedia Computer Science, 197, 734-742.
Nik Abdullah, N. H., Krishnan, S., Mohd Zakaria, A. A., & Morris, G. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business & Management, 9(1), 2093488.
Nixon, B., & Burns, J. (2012). The paradox of strategic management accounting. Management Accounting Research, 23(4), 229-244.
Oboh, C. S., & Ajibolade, S. O. (2017). Strategic management accounting and decision making: A survey of the Nigerian Banks. Future Business Journal, 3(2), 119-137.
Santos, I. M. D., Mota, C. M. D. M., & Alencar, L. H. (2021). The strategic alignment between supply chain process management maturity model and competitive strategy. Business Process Management Journal, 27(3), 742-778.
Shah, H., Malik, A., & Malik, M. S. (2011). Strategic management accounting—A messiah for management accounting. Australian Journal of Business and Management Research, 1(4), 1-7.
Suzan, L., Mulyani, S., Sukmadilaga, C., & Farida, I. (2019). Empirical testing of the implementation of strategic supply chain positioning and successful supporting factors of management accounting information systems. International Journal of Supply Chain Management, 8, 629.
Thomas, D. J., & Griffin, P. M. (1996). Coordinated strategic supply chain positioning. European journal of operational research, 94(1), 1-15.
Tichy, N. M., Fombrun, C. J., & Devanna, M. A. (1982). Strategic Human Resource Management. Sloan Management Review, 23(2), 47.