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Determinan Implementasi Sistem Akuntansi Manajemen Inovatif : Studi Empiris Pada Perusahaan Manufaktur di Indonesia
Oleh:
Yudhi
Jenis:
Article from Journal - ilmiah nasional
Dalam koleksi:
TEKUN : Jurnal Telaah Akuntansi dan Bisnis vol. 1 no. 1 (Sep. 2009)
,
page 17-37.
Topik:
implementas
;
manajemen
;
akuntansi
;
inovatif
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
TT39
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Accounting innovations are often not succesfully implemented or diffused throughout the organization. This study seeks to expalin this phenomenon. One of the major impediments to the successful implementation of accounting innovation is that management while at the same time purportedly supporting the decison control, innovation creates the potential for wealth effects to occur. This prompts manager, whose wealth will be negatively affected, to resits accounting innovation.
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