The Effect of Goal Orientation and Leadership Toward Management Accountants Role in Business Decision Making and Adoption in New Management Accounting Techniques
Name : Rr Indah Mustikawati
UNIVERSITAS GADJAH MADA
YOGYAKARTA

ABSTRACT
This research aims at investigating the interaction between goal orientation and leadership towards management accountants role in business decision processes. This study also intends to test the effect of goal orientation and leadership towards adoption in new management accounting techniques.
The sample are 110 management accountants of big manufacturing companies listed in Hand Book of The Top Companies and Big Group in Indonesia, published by PT Kompas 1998. The hypothesis testing is executed by employing two-way anova analysis for the first hypothesis and discriminant analysis for second hypothesis.
The result indicates an interaction between goal orientation and leadership towards management accountants role in business decision processes. Although the result shows the effect of goal orientation and leadership towards adoption in new management accounting techniques, the value of square canonical correlation (CR2)=0.3352 = 0.112225 is indicated that independence variables (goal orientation and leadership) explaining only 11.22% of the variation of dependece variables-adption in new management accounting techniques.

Key words: Goal Orientation, Leadership, Role in Business Decision Processes,
Adoption in New Management Accounting Techniques

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