ojs2 has produced an error
Message: WARNING: Invalid argument supplied for foreach()
In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php
At line: 149
Stacktrace:
File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149
Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463
Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)")
File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353
Function: PKPRequest->isBot()
File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106
Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5))
File: (unknown) line (unknown)
Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5))
File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89
Function: call_user_func(Array(2), "TemplateManager::display", Array(5))
File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332
Function: HookRegistry->call("TemplateManager::display", Array(5))
File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224
Function: PKPTemplateManager->display("article/article.tpl")
File: (unknown) line (unknown)
Function: ArticleHandler->view(Array(1), Object(Request))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362
Function: call_user_func(Array(2), Array(1), Object(Request))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220
Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(1), False)
File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134
Function: PKPPageRouter->route(Object(Request))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178
Function: Dispatcher->dispatch(Object(Request))
File: /home/jab1/public_html/index.php line 64
Function: PKPApplication->execute()
Server info:
OS: Linux
PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1
Apache Version: N/A
DB Driver: mysql
DB server version: 5.7.33-0ubuntu0.16.04.1-log
Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link | Noordin | Jurnal Akuntansi dan Bisnis
Competitive Strategy, Elements of Strategic Management Accounting Information, and Performance Consequences - A Conceptual Link
Raman Noordin, Yuserrie Zainuddin, . Fuad, Rasid Mail
##article.abstract##
In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival.
Jurnal Akuntansi dan Bisnis (JAB) ISSN 1412-0852 (print), 2580-5444 (online) Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
SELECT * FROM sessions WHERE session_id = jv7c7kgv2msftitveudcpgj3a2
Speed: 2.326 ms
INSERT INTO sessions
(session_id, ip_address, user_agent, created, last_used, remember, data, domain)
VALUES
(jv7c7kgv2msftitveudcpgj3a2, 18.119.109.101, Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com), 1732758129, 1732758129, 0, , jab1.fe.uns.ac.id
Speed: 10.059 ms
SELECT * FROM journals WHERE path = ja
Speed: 1.341 ms
Speed: 1.368 ms
Speed: 3.812 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.pln.classes.tasks.Depositor
Speed: 1.058 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.usageStats.UsageStatsLoader
Speed: 0.843 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.733 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.739 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.ReviewReminder
Speed: 0.790 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.SubscriptionExpiryReminder
Speed: 0.759 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.OpenAccessNotification
Speed: 0.797 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 73
Speed: 2.768 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 73
Speed: 1.567 ms
Speed: 1.301 ms
SELECT * FROM article_settings WHERE article_id = 73
Speed: 1.154 ms
Speed: 1.209 ms
SELECT i.* FROM issues i WHERE issue_id = 9
Speed: 1.687 ms
SELECT * FROM issue_settings WHERE issue_id = 9
Speed: 0.967 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-18-119-109-101.us-east-2.compute.amazonaws.com, LENGTH(ec2-18-119-109-101.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.802 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 309816677 >= isip.ip_start AND 309816677 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 08:42:09' >= s.date_start AND '2024-11-28 08:42:09' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 309816677 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 2.593 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.996 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.993 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.878 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.905 ms
SELECT g.*,
a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified
FROM article_galleys g
LEFT JOIN article_files a ON (g.file_id = a.file_id)
WHERE g.galley_id = 0 AND g.article_id = 73
Speed: 1.036 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 73
Speed: 2.155 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 73
Speed: 1.590 ms
Speed: 1.106 ms
SELECT * FROM article_settings WHERE article_id = 73
Speed: 1.911 ms
Speed: 1.217 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-18-119-109-101.us-east-2.compute.amazonaws.com, LENGTH(ec2-18-119-109-101.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.514 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 309816677 >= isip.ip_start AND 309816677 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 08:42:09' >= s.date_start AND '2024-11-28 08:42:09' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 309816677 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.425 ms
SELECT *
FROM citations
WHERE assoc_type = 257 AND assoc_id = 73 AND citation_state >= 0 AND citation_state <= 5
Speed: 1.194 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.931 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.908 ms
Speed: 2.829 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 1.184 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 2.067 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block visitor AND journal_id = 1
Speed: 1.040 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 1.021 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.935 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block indexed AND journal_id = 1
Speed: 1.103 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 0.962 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 0.948 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block issn AND journal_id = 1
Speed: 1.012 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.904 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.966 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block template AND journal_id = 1
Speed: 1.031 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 1.045 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 1.035 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = menu bar AND journal_id = 1
Speed: 1.194 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.956 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.953 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = plagiat checker AND journal_id = 1
Speed: 0.922 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.990 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.877 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = member block AND journal_id = 1
Speed: 0.920 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 1.073 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.892 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = references block AND journal_id = 1
Speed: 0.911 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 1.078 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 0.924 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND journal_id = 1
Speed: 1.069 ms
Speed: 1.316 ms
SELECT * FROM author_settings WHERE author_id = 101
Speed: 1.036 ms
SELECT * FROM author_settings WHERE author_id = 102
Speed: 0.954 ms
SELECT * FROM author_settings WHERE author_id = 103
Speed: 0.805 ms
SELECT * FROM author_settings WHERE author_id = 104
Speed: 0.804 ms
Speed: 0.939 ms
SELECT * FROM author_settings WHERE author_id = 101
Speed: 0.835 ms
SELECT * FROM author_settings WHERE author_id = 102
Speed: 0.767 ms
SELECT * FROM author_settings WHERE author_id = 103
Speed: 0.762 ms
SELECT * FROM author_settings WHERE author_id = 104
Speed: 0.801 ms
Speed: 1.127 ms
SELECT * FROM author_settings WHERE author_id = 101
Speed: 0.813 ms
SELECT * FROM author_settings WHERE author_id = 102
Speed: 0.892 ms
SELECT * FROM author_settings WHERE author_id = 103
Speed: 0.853 ms
SELECT * FROM author_settings WHERE author_id = 104
Speed: 0.810 ms
Speed: 1.198 ms
SELECT * FROM author_settings WHERE author_id = 101
Speed: 0.804 ms
SELECT * FROM author_settings WHERE author_id = 102
Speed: 0.867 ms
SELECT * FROM author_settings WHERE author_id = 103
Speed: 0.802 ms
SELECT * FROM author_settings WHERE author_id = 104
Speed: 0.832 ms
Speed: 0.863 ms
SELECT * FROM author_settings WHERE author_id = 101
Speed: 0.962 ms
SELECT * FROM author_settings WHERE author_id = 102
Speed: 0.840 ms
SELECT * FROM author_settings WHERE author_id = 103
Speed: 0.757 ms
SELECT * FROM author_settings WHERE author_id = 104
Speed: 0.822 ms
Speed: 1.192 ms
SELECT * FROM author_settings WHERE author_id = 101
Speed: 0.864 ms
SELECT * FROM author_settings WHERE author_id = 102
Speed: 0.814 ms
SELECT * FROM author_settings WHERE author_id = 103
Speed: 0.779 ms
SELECT * FROM author_settings WHERE author_id = 104
Speed: 0.855 ms
Speed: 0.949 ms
SELECT * FROM author_settings WHERE author_id = 101
Speed: 0.806 ms
SELECT * FROM author_settings WHERE author_id = 102
Speed: 0.784 ms
SELECT * FROM author_settings WHERE author_id = 103
Speed: 0.806 ms
SELECT * FROM author_settings WHERE author_id = 104
Speed: 0.708 ms