Vision and Mission, Performance of Program, Accounting Program, State Polytechnic
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This research aims for investigating information content in vision and mission statement of Accounting Program of State Polytechnics in Indonesia. It also tests the relationship between vision and mission statement of the study program with performance of the institution. The research involves 30 accounting programs, including diploma 3 and diploma 4 of state polytechnics in Indonesia. The information content in vision and mission is analysed through 3 aspects; stakeholders, components, and objectives mentioned. Accreditation of the program is used as a performance measurement. The result indicates stakeholders as the most mentioned aspect in vision and mission statement. While the most mentioned component is academic objectives. This study does not find any relationship between vision and mission statement with performance of the program. Nonetheless, partial analysis shows that there is a positive relationship between the amount of component stated in vision and mission statement with performance of the program