The Effect of Alignment Strategies on UPBJJ-UT's Performance

Muktiyanto, Ali and Gani, Lindawati and Rossieta, Hilda and Hadiwidjaja, Rini Dwiyani (2012) The Effect of Alignment Strategies on UPBJJ-UT's Performance. In: International Symposium on Open, Distance, and e-learning (ISODEL), 4-6 Desember 2012, Bali Indonesia.

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Abstract

The purpose of this study is to examine the combination of management techniques and management accounting practices as mediation the context and strategic priorities that affect the performance of Distance Learning Programs Unit, Universitas Terbuka (UPBJJ-UT). Priority strategy refers to the choice of strategy Porter (1985), namely product differentiation, low cost or a combination of both. Management techniques and management accounting practices modify Chenhall & Smith (1998) mclude: hum resource policies, systems integration, team work, innovation service system and quality ystem; traditional management accounting techniques, benchmarking, techniques -based activity, performance measurement based staff, planning strategic and performance measurem nt of UPBJJ-UT. Context is inspired Venkatraman & Prescott (1990) include org: izational factors (internal), demographics and geography (external). Through the model fi with the systems approach that recommended Vande Ven & Drazin (1985) proved that when the context and strategies that mediated management techniques and management accounting practices are not aligned then the expected positive impact on performance can not be realized. One contribution of this research is the use of structural equation models as an altema~ve to cluster analysis Chenhall & Smith (1998) in xplaining the concept of fit with the system approach.

Item Type: Conference or Workshop Item (Paper)
Additional Information (ID): 18/L0037
Uncontrolled Keywords: context, fit, strategies, performance
Subjects: 600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 658.40 Strategic Management (Manajemen Strategis)
600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 658.401 Planning and Strategic Management (Manajemen Perencanaan dan Manajemen Strategi)
Divisions: Koleksi Digital > Artikel
Depositing User: David NP
Date Deposited: 18 May 2018 07:36
Last Modified: 04 Oct 2018 11:28
URI: http://repository.ut.ac.id/id/eprint/7345

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