Konsep Penganggaran Partisipatif dalam Pengendalian Organisasi  

Oleh:

Kurniawan, Christophorus Heni

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Ekonomi dan Bisnis (Dian Ekonomi) vol. 8 no. 2 (Sep. 2002), page 297-312.
Topik: Participative Budgeting; Organizational Control; Behavioral Theory; Agency Theory

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ43.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

It has long been recognized in accounting and financial literature that budgeting is an integral part of organizational control systems. Organizational control systems are designed to motivate organizational members to behave in line with organizational goals. Empirical evidences have proven positive relationship between participative budgeting and organizational performance. This paper aims to review extant literature on participative budgeting and their underlying concepts. Basically, there are two concepts in which participative budgeting research were conducted, i.e. behavioral theory and agency theory. Mostly, participative budgeting studies adopt one concept exclusively, and rarely adopt the two concepts simultaneously. This finding provides insight for future research to creatively combine behavioral theory and agency theory in a comprehensive and integrated analysis ofparticipative budgeting.

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