The Effect of Vision and Mission Statement on Performance of Accounting Program of State Polytechnics in Indonesia

Abstract This researchaimsfor investigatinginformation contentinvisionandmissionstatement ofAccounting Program ofStatePolytechnicsin Indonesia.Italsoteststhe relationship betweenvision and mission statement of the studyprogram withperformanceoftheinstitution.The researchinvolves30accountingprograms,includingdiploma3anddiploma 4ofstate polytechnicsin Indonesia.The information content in vision and mission is analysedthrough3aspects;stakeholders,components,andobjectivesmentioned.Accreditationoftheprogram isusedasa performancemeasurement.Theresultindicatesstakeholdersas the most mentioned aspect in vision and mission statement.Whilethemostmentioned componentisacademic objectives.Thisstudydoesnotfind anyrelationship between vision andmission statement with performance of theprogram.Nonetheless,partialanalysisshowsthatthere isa positive relationshipbetween the amount of component statedinvisionandmissionstatementwithperformanceof the program. Keywords –Vision and Mission, Performanceof Program, AccountingProgram, State Polytechnic

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