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"ABSTRACTIn order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency."

"Psikopat adalag ciri-ciri kepribadian yang dilukiskan oleh kekurangan hati nurani dan empati, yang mengarah ke sikap dan pengambilan keputusan yang tidak berperasaan dan manipulatif. Bersama-sama dengan kepribadian lainnya yaitu Machiavellianisme dan Narcissisme, terbentuklah segitiga "Triad Gelap". Triad Gelap ini telah mendapat perhatian dalam literatur akuntansi, dan jelas memiliki implikasi serius untuk penipuan dan perilaku yang tidak etis yang dilakukan oleh akuntan dan auditor. Dengan menggunakan sampel mahasiswa/i akuntansi, penelitian ini mendokumentasikan tingkat variabel kepribadian, dan asosiasinya dengan sikap tertentu tentang praktik profesional yang tidak etis, dan juga perbedaan potensial di seluruh usia, jenis kelaminm dan senioritas. Studi ini menemukan bahwa tingkat psikopati siswa berasosiasi dengan penerimaan mereka terhadap perilaku yang tidak etis. Bagaimanapun, penelitian ini tidak menemukan adanya perbedaan penerimaan perilaku tidak etis untuk siswa dengan perbedaan jenis kelamin, kelas akademik, senioritas, dan perminatan untuk menjadi akuntan publik.

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Psychopaths are personality traits represented by shortage of conscience and empathy, which lead to callousness and manipulative behavior. Together with other personality, Machiavellianism and Narcissism, formed "Dark Triad" personality. Dark Triad has received attention in the accounting literature and clearly has serious implications for fraud and unethical behavior by accountants and auditors. Using a sample of accounting students, this study documents the level of personality variables, how they are associated with certain attitudes about unethical professional practice, and the potential differences across age, gender, and academic class levels. This study found that students' psychopathy level is associated with their acceptance of unethical behavior. This study, however, did not find any differences in the acceptance of unethical behavior for student with different gender, academic class, and interest to be public accountant."