management 
Introduction
(Christina Wiwik Sunarni 2013) The rapid changing of business environment recently into global, competitive and turbulence business environment give significant impact to how people doing their business in any type of corporation, either manufacturing or non-manufacturing company, either big, medium or small company and either profit oriented or non-profit company. In today’s rapid changes, every organization must continuously ensure its sustainability in global market. Companies must able to compete nationally and internationally in order to sustain in the market. (1)
(MAGDY G. ABDEL 2011) More of recent research mentions that the term of strategic management accounting was first coined by Simmonds (1981). Who defined it as the provision and analysis of information about a business and its competitors for use in developing and monitoring the business strategy? However, in the contemporary business environment, organizations are experiencing greater challenges, increased competition and rapid diffusion of knowledge. (2)
Traditionally management accounting has been characterised as providing information to aid managers internally in a firm and as such the focus of the management accounting systems has also tended to be internally orientated. During the 1980s and 1990s a growing number of academics (Johnson and Kaplan, 1987; Bromwich and Bhimani, 1989, 1996) began to recognise that management accounting was not adapting to changes in the modern business environment and as such was not fulfilling its function to aid managers. In a bid to improve the quality of management accounting information for managers it was necessary to focus more widely on the external environment of the firm and thus the concept of strategic management accounting evolved. Now (strategic) management accounting involves the provision of information, which is externally orientated, market-driven and customer-focused and provides managers with a range of techniques and tools to
(Christina Wiwik Sunarni 2013) The rapid changing of business environment recently into global, competitive and turbulence business environment give significant impact to how people doing their business in any type of corporation, either manufacturing or non-manufacturing company, either big, medium or small company and either profit oriented or non-profit company. In today’s rapid changes, every organization must continuously ensure its sustainability in global market. Companies must able to compete nationally and internationally in order to sustain in the market. (1)
(MAGDY G. ABDEL 2011) More of recent research mentions that the term of strategic management accounting was first coined by Simmonds (1981). Who defined it as the provision and analysis of information about a business and its competitors for use in developing and monitoring the business strategy? However, in the contemporary business environment, organizations are experiencing greater challenges, increased competition and rapid diffusion of knowledge. (2)
Traditionally management accounting has been characterised as providing information to aid managers internally in a firm and as such the focus of the management accounting systems has also tended to be internally orientated. During the 1980s and 1990s a growing number of academics (Johnson and Kaplan, 1987; Bromwich and Bhimani, 1989, 1996) began to recognise that management accounting was not adapting to changes in the modern business environment and as such was not fulfilling its function to aid managers. In a bid to improve the quality of management accounting information for managers it was necessary to focus more widely on the external environment of the firm and thus the concept of strategic management accounting evolved. Now (strategic) management accounting involves the provision of information, which is externally orientated, market-driven and customer-focused and provides managers with a range of techniques and tools to