DAMPAK VOLATILITAS LINGKUNGAN TERHADAP HUBUNGAN ANTARA STRATEGI UNIT BISNIS, EVALUASI KINERJA BERBASIS INFORMASI AKUNTANSI DAN KESENJANGAN ANGGARAN

AUTHOR:

ALI RIZA FAHLEVI
Universitas Diponegoro
FUAD
Universitas Dian Nuswantoro
DWIARSO UTOMO
Universitas Dian Nuswantoro
IRA SEPTRIANA
Universitas Dian Nuswantoro
YUSERRIE ZAINUDDIN
Universiti Sains Malaysia
RAMAN NOORDIN
Universiti Malaysia Sabah

SIMPOSIUM  NASIONAL AKUNTANSI X — UNHAS MAKASAR 26 – 28 JULI 2007

ABSTRACT:

Current study provides a way out of the intractable debate among economists and behaviorists with regard the presence of slack in business units’ budget with regard to the appropriateness of budgetary controls to reduce budgetary biasing behavior in business units. Particularly, the study aims to test the impact of environmental volatility on the structural relationships between business unit strategy, reliance on accounting performance measures and budgetary biasing behavior. Findings from business unit managers provide strong evidence that the appropriateness of accounting based budgetary controls differ across environmental volatility.

KEYWORDS: Environmental Volatility, Budgetary controls, Business strategy, Budgetary biasing behavior

FULL TEXT: VOLATILITAS — KESENJANGAN ANGGARAN — KINERJA

About alhusna

an ordinary woman
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