Audrey M. Siahaan, is a Permanent Lecturer in the Accounting Study Program, Faculty of Economics and Business, University of HKBP Nommensen in 2002. The author concentrates on management accounting. The author’s expertise is in accordance with the concentration taken, namely management accounting. The author is actively writing books on cost accounting, strategic management for accountants and plantation accounting. In addition to writing books, the author actively writes in accredited national journals, both reputable and non-reputable international journals. The author also actively conducts research according to the expertise of researchers, namely regarding management accounting and strategic management accounting.