The effect of Management Accounting Use on Universities' Sustainable Competitive Advantage

Rajagukguk, Sondang Mariani (2015) The effect of Management Accounting Use on Universities' Sustainable Competitive Advantage. Proceedings The 3rd. 2015 IBEA International Conference on Business, Economics and Accounting, - (-). pp. 1-10. ISSN ISBN:978-602-19725-8-8

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Abstract

Universities experienced many changes and development since the New Public Management(NPM)movement in 1980. One of the changes is the increasingly shortage of funding source resulting from the public's expenses reduction for higher education, this automatically increase competition between universities to get fund for universities' operation. The theory of resources-based view (RBV) stated that there are four important indicators in producing the competitive advantage, named as VRIN (Value, Rare, In-imitable, Non-substitutable). Intangible assets such as intellectual capital and knowledge are resources that have VRIN characteristics and estimated will be increased by the interactively use of management accounting control system in managing and allocating of universities' limited resources, so as in the long run will increase competitiveness. The purpose of this research is to investigate the university sustainable competitive advantage and its determinant factors, the special target is to prove that the interactive use of management accounting control system will create value from existence of knowledge production and knowledge sharing, therefore will create the idea, innovation, and new knowledge. This afterwards expected will increase the intellectual capital and support the effectiveness of knowledge management and finally will increase sustainability competitive advantage of university. This research will use primary data with accredited university in Indonesia as samples, and use Partial Least Square method to analyse the data.

Item Type:	Article
Uncontrolled Keywords:	the use of management accounting control system, sustainability competitive advantage, knowledge management, intellectual capital.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	17 Oct 2017 08:31
Last Modified:	17 Oct 2017 08:31
URI:	http://repository.lppm.maranatha.edu/id/eprint/373

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