Detail Persepsi Manajemen dan Lingkungan Kerja Turut Menentukan Proses Implementasi Standar Akuntansi (Jurnal Ekonomi, Vol.12 No.1 Mei 2007) Bibliografi Author: Hery Topik: Accounting Standard; Implementation Process; Management Perception; Bussiness Environment Bahasa: (ID )     Penerbit: Jurnal Ekonomi     Tempat Terbit: Jakarta    Tahun Terbit: 2007     Jenis: Article - diterbitkan di jurnal ilmiah nasional Fulltext: Hery.pdf (662.67KB; 39 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: RR-2718 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Abstract This article will krw on relation between the implementation of accounting standard and the professional perspective (management perception) that involved in financial repoerting process. The main problem that will discuss fiom this article is the effect of the management perception and the bussiness environment toward the compliarce of accounting standard implementation. financial reporting process is directly related to management Perception is process by which individuals organize and interpret their sensory impressions in order to give meaning to their environment The perception of management is usually reflected on its decisions, related to choice of the alternative of the accounting standard The perception of management's determined by management’s under-standing about the accounting standard and method as well as the management’s business environment. The implementation process of accounting standard is closely related with the business environment In other words, die implementation of accounting standard requires the business environment that supports its implementation Accounting standard that was prepared and established by authorized profession association would not be useful without the generally acceptance and the the will users to applicate in financial reporting. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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