<![CDATA[This article develops a comparative analysis of management accounting system (MAS) implementation and its relationship with managerial performance in two organizational contexts: the Regional Secretariat of Sidenreng Rappang (Sidrap) and Handayani University Makassar. The study is grounded in contingency reasoning, which assumes that management systems should fit organizational structure, regulation, technology, and environmental demands rather than follow a single universal design. The analysis focuses on four characteristics of management accounting information: broad scope, timeliness, aggregation, and integration. It also examines how these characteristics support planning, control, coordination, decision making, accountability, and performance evaluation. The government context is characterized by formal regulation, public-budget accountability, and bureaucratic procedures, whereas the higher-education context requires more flexible cost management, student-revenue planning, and academic competitiveness. The source manuscript proposes a qualitative descriptive design using interviews, observation, documentation, source triangulation, method triangulation, and member checking. Because the available manuscript does not contain completed field results, this article presents a transparent comparative synthesis of the theoretical framework, prior evidence, and proposed analytical dimensions rather than inventing empirical findings. The synthesis identifies context-specific implementation priorities and shared barriers involving human resources, technology, resistance to change, and data integration.]]>
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