The high level of competition and low performance of universities encourages universities to make improvements in all aspects, one of which is managing organizational resources. Management of organizational resources is carried out by increasing organizational capabilities and control so that higher education activities become more effective and efficient. The aim of this research is to examine the influence of strategic management accounting (SMA) as a form of control of individuals involved in organizational operational activities on higher education performance. Next, test the influence of OC on performance of HEIs This research is quantitative with a survey approach. Questionnaires were distributed online to 368 PT leaders in Indonesia. The research results show that high school and organizational capabilities influence the performance of HEIs. The practical contribution of research is taken into consideration in making HEIs management more effective and efficient, while the theoretical contribution is the RBV and Bourdieu's theory in HEIs.