Pengaruh desentralisasi terhadap desain sistem akuntasi manajemen pada perusahaan manufaktur  

Oleh:

Marsudi, Almatius Setya

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun vol. 25 no. 02 (Jul. 2002), page 107.
Topik: Desentralisasi; sistem akuntasi manajemen

Ketersediaan

Perpustakaan PKPM Nomor Panggil: W76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This studi examines the interactive effect of management accounting system design and decentralization on managerial performance. management system design was defined in term of percived availability of charactiristics of information, namely, broad scope, time liness, aggregration and level of integration. decentralization refers (production and marketing) were analyzed by using the regression models. in addition, and analytical method of utilizing partial derivative to rest the contingency relationship as advocated bby Schoohoven and govindarajan (1986) was also used.

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